Page 52 - ABIHPEC ANUARIO 2018

52 TAX THEMES 2018 YEARBOOK

SECTOR ACHIEVEMENTS IN THE YEAR OF 2017
TAXES

PE Reduction in ICMS Calculation basis in the internal outputs of CTF products – Decree No.

PR Claim for MVAs similar to those applied in the state of SP. Published by Sefa Resolution No. 966/2017

RS Referral of definitions for categorizing benefits arising from the reduction in the ICMS calcularion basis,
SP in CT&F products, together with the states of São Paulo and Rio Grande do Sul, by virtue of ICMS 190/2017

agreement.

SC Reduction in the modal rate from 17% to 12% amongst taxpayers.

→ 1. It includes kitchen towels in the line-up of items benefited by the tax burden reduction (tax spring);
SP → 2. Pricing research reduced for defining IVAs of CT&F products in the State, contemplating 10 products

only;

RESOLUTION FOR INCORRECTIONS THAT GENERATE LEGAL INSECURITY:

→ AP: Fiscal Opinion No. 78/2017, correcting MVAs of sunscreen products;
→ Confaz: Definition of CEST (ST Specifier Code) for wet wipes – ICMS 115/2017 Agreement;
→ Working side by side with ENCAT, to define security at procedures and validations to new fields of
taxes receipt, such as "troco", "FECOP" etc;
→ PB: Definition of CT&F products subject to the ICMS –ST regime;
→ PR/SP: Correction of mistakes in the electronic spreadsheets published in the ST National Portal;