Chamber regulates ICMS payment on interstate transactions

Approved text goes to the Senate for analysis

Published in 16/12/2021 - 19:25 By Heloisa Cristaldo - Repórter da Agência Brasil - Brasília

The Chamber of Deputies approved this Thursday (16) the bill that regulates procedures for the payment of the Tax on Circulation of Goods and Services (ICMS) in interstate transactions of goods and services in purchases when the consumer does not live in the state in which he was purchased the product. The text returns for analysis by the Senate.

The measure creates rules for the instrument that regulated the distribution of ICMS, the Constitutional Amendment 87. Prior to this provision, ICMS was allocated entirely to the state in which the selling company was located, even if the buyer lived in another state. With the amendment, consumer states began to receive part of this tax after agreement between the units of the Federation. The approved project meets the court order to regulate the destination of the tax.

According to the rapporteur, Deputy Eduardo Bismarck (PDT-CE), the previous format of ICMS division did not cause relevant effects on tax collection between the states. However, with the emergence of the internet and electronic commerce, there was a change in consumer relations.

"In fact, these transactions have been expanding year by year, increasingly replacing those carried out in physical stores. Thus, interstate sales aimed at final consumers, carried out by electronic means, have become increasingly important", explained the deputy . Bismarck also highlighted that the new scenario made several states centralize the collection of ICMS because they are production and commercialization centers, and with electronic commerce, they increased their sales to consumers in other states of the federation.

The approved text included the obligation for the states to maintain a website to calculate the tax and with information about each type of operation. The bill also provides that the calculation of tax obligations must observe the tax benefits, special regimes and relevant situations existing in the legislation of the state of destination, there being no distinction between final consumers who have or do not have state registration.

Finally, the matter determines that the states, together, will inform whether nominal or effective rates will be used, their composite use prohibited.

Text translated using artificial intelligence.

Edition: Nádia Franco

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