Page 51 - ABIHPEC ANUARIO 2018

2018 YEARBOOK TAX THEMES 51

SECTOR ACHIEVEMENTS IN THE YEAR OF 2017

TAXES

Despite the constant difficulties, the CT&F sector, through its protocoled claims, audiences in
assorted Finance Departments and governmental bodies, attained important results:

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ICMS
52/ 17

ICMS calculation basis reduction, so as the tax burden correspond to 4% on the operation amount, in
AM transaction with goods part of the Amazonas basic basket, among which the following stand out: a)

Single sheet toilet paper; b) bar soap; and c) tooth paste (Decree No. 37.788/2017).

CE Inclusion of bar soaps (NCM 3401.19.00) in State basic basket items and in internal and import
operations, which will have a 61.11% reduction in calculation basis

DF → 1. Non-incidence of funds to combat and erradicate poverty as of 01/01/2017
→ 2. Withdrawal of CT&F products from the tax replacement (Decree No. 38.403/2017)

Reduction in the internal and import operations, in the ICMS rate for cosmetics and perfumes, classified

MT under codes 3305.10.00, 3307.10.00 and 3307.20, as well as sunscreens and solutions for contact lenses
or for artificial eyes, respectively classified under codes 3304.99.90 and 3307.90.00, all NCM, promoting

reductions from 35% to 25%.