Brazil: Confaz published 26 new ICMS Conventions

On July 5th, 2019, Brazil`s National Council of Finance Policy (Confaz) decided to enter into 26 new agreements regarding specific sectors and goods as well as individual states.

 

Sectors affected by ICMS Changes

Aviation: ICMS Agreement 55/19 – Amends ICMS Agreement 188/17, which provides for ICMS tax benefits in the operations and benefits related to the construction, installation and operation of the International Flight Connection Center – HUB, and the acquisition of aviation kerosene

Fuel: ICMS Agreement 79/19 – Authorizes the federated units mentioned to grant a reduction in the calculation base for internal operations with diesel and biodiesel destined for the concessionaire or permissionaire company of collective passenger transportation by any mode

Imported Machinery: ICMS Agreement 80/19 – Authorizes the federal units mentioned to grant exemption from ICMS levied on the importation of machinery and equipment without similar produced in the country, made by a book publisher or journalistic company for exclusive use in the process of book industrialization, newspapers or periodicals

Health Services: ICMS Agreement 66/19 – Gives exemption from ICMS to operations with linear accelerators for the provision of health services

Medication:

  • ICMS Agreement 59/19 – Amends ICMS Agreement 02/19, which amends the Single Annex of ICMS Agreement 87/02, which grants exemptions from ICMS in operations with drugs and drugs intended for Federal, State and Municipal Direct Public Administration
  • ICMS Arrangement 60/19 – Amends ICMS Arrangement 10/02, which grants ICMS exemptions to operations with drugs intended for the treatment of people with the AIDS virus

Produce: ICMS Agreement 62/19 – Amends ICM Agreement 44/75, which provides for the exemption of fruit and vegetables

Companies in judicial reorganization: ICMS Arrangement 69/19 – Amends ICMS Arrangement 59/12, which authorizes the granting of tax and non-tax debts to companies in the process of judicial reorganization

Building components: ICMS Agreement 71/19 – Reinvigorates ICMS Agreement 101/16, which authorizes the granting of ICMS exemptions for operations with sand, gravel, brick and clay tile

Donations: ICMS Agreement 75/19 – Authorizes the federated units mentioned to exempt from ICMS in internal operations with goods or assets in donation destined to philanthropic entities of education or social assistance and civil society organizations

Cultural Projects: ICMS Agreement 77/19 – Authorizes the federal units mentioned to grant ICMS credit equivalent to the amount allocated by the taxpayer to cultural projects accredited by the state public administration agencies

Sport Projects: ICMS Agreement 78/19 – Authorizes the federated units mentioned to grant ICMS credit equivalent to the amount allocated by taxpayers to sports and sports projects accredited by the state public administration agencies

 

States affected by ICMS Changes

Alagoas:

  • ICMS Agreement 56/19 – Authorizes the state to grant exemptions from ICMS related to the tax rate differential for operations of the state’s graphic sector, as well as the remission and amnesty of tax credits, whether or not constituted
  • ICMS Agreement 70/19 – Provides for the adhesion of the State of Alagoas and amends ICMS Agreement 51/99, which authorizes the granting of exemption in operations with used and washed pesticide packaging, as well as

Amapá: ICMS Agreement 65/19 – Authorizes the state to grant ICMS exemption under the conditions it specifies

Goiás: ICMS Agreement 61/19 – Reinvigorates ICMS Agreement 134/08, which authorizes the state to grant a reduction in the ICMS tax base for interstate cattle operations from the municipalities of the Integrated Development Region of the Federal District and Surroundings – RIDE – , to be slaughtered in the Federal District

Mato Grosso: ICMS Agreement 58/19 – Authorizes the state not to require tax credits, in the case specified

Piauí: ICMS Agreement 68/19 – Authorizes the state to grant amnesty and remission of ICMS tax credit levied on the entry of goods and merchandise by Piauí S.A. Water and Sewerage Company – AGESPISA

Pará:

  • ICMS Agreement 81/19 – Authorizes the state of to grant exemption from ICMS levied on internal operations with stone, sand, pebble, clay and gravel promoted by the extractor
  • ICMS Agreement 82/19 – Authorizes the state to grant exemption from ICMS levied on the first internal gold exit, made by prospectors, Authorizes the State of Pará to grant exemption from ICMS levied on the internal operation with log, chip, antler and sapopema, carried out by the forest extractor. (With information from DOU)

Rio Grande do Norte: ICMS Agreement 76/19 – Authorizes the state of to grant ICMS exemption on internal goods exits made by taxpayers whose total sales revenue is donated to the non-profit entity, duly recognized as state utility

Rio Grande do Sul: ICMS Agreement 67/19 – Authorizes the state not to demand the amounts corresponding to the ICMSin the respective provision of transportation services supplementation withheld for tax substitution, fine and interest for arrears and fine for non-delivery of the informative guide

Santa Catarina:

  • ICMS Agreement 57/19 – Authorizes the state to grant ICMS exemptions for mixed animal fat from carcasses of dead and slaughtered animals
  • Santa Catarina: ICMS Agreement 64/19 – Amends ICMS Agreement 03/17, which authorizes the state to establish a program for the promotion of companies providing multimedia communication services that migrate from the National Simple to the Normal Regime, granting a reduction in the tax base

Tocatins: ICMS Agreement 63/19 – Authorizes the State of Tocantins to grant a reduction in the ICMS tax base for corn operations

 

These regulatory changes could affect your business with view to customizing or support of your ERP/SAP system. Please contact us to learn about possible necessary reactions to the changes – we are happy to assist you!