Page 50 - ABIHPEC ANUARIO 2018
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50 TAX THEMES 2018 YEARBOOK
ICMS 52 AGREEMENT Federations in the participation of added value
margins calculation, the definition of joint lia-
Published in April 2017 by CONFAZ, ICMS bility in tax collection and in the establishment
Agreement No. 52/2017 is a grouping of of interdependence rules.
several agreements, which brought about
changes in the uniformity of the system of “Although they are essential products, many peo-
tax replacement (a regime where the respon- ple mistakenly think that the CT&F sector is one for
sibility for collecting the tax on the Circulation the so-called superfluous products. Consequently, we
of Goods and Provision of Services - ICMS are the second most taxed sector in the economy, on-
- is assigned to a taxpayer other than the ly behind the cigarette segment,� explained Daniel
sales action generator, that is, when only one Lacasa, a lawyer at Machado & Associados.
company is responsible for collecting ICMS
in the whole chain). That is, Agreement 52 With the approach of NCI, it was possible to
standardized a series of segments and pro- present ideas for the Tax Reform in Brazil, seek-
ducts for which the states can determine the ing to contribute to the development of the sec-
collection of the anticipated ICMS payment. tor. “The greatest efforts that ABIHPEC has in tax
matters are initiatives to seek strategic alignment of
In order to centralize the assorted ru- defense and legal and economic arguments to lead, in
les of previous Agreements in a single act, a united way, an argument for the administrative and
Agreement 52 brought negative innovations. judicial spheres,� said Lucilene Silva Prado, lawyer
One of the novelties was the inclusion of the at the Derraik & Menezes office.
substitute tax itself in its calculation basis,
generating a tax increase. This fact translates Proactively, also in 2017, there was a threat
into double taxation. from the Public Government to modify the tax-
ation of PIS and COFINS, with the announce-
The request of unconstitutionality institu- ment of the elimination of the single-phase sys-
ted by CNI (National Confederation of Indus- tem (paid only by the industry anticipating the
try) emphasizes that it is double taxation and chain links, such as ICMS - Replacement Tax).
would reflect in prices, negatively impacting ABIHPEC presented a study showing the nega-
the production and sale of products from tive impacts of this change, and acted intensely
various sectors. In addition, the new rules with the fiscal and political authorities, preclud-
provided for in Agreement 52 could only be ing the change in this tax from occurring in 2017.
implemented by means of a Complementary
Act, as determined by the Constitution.
