Lei Complementar n\u00ba 194<\/a>, que passa a considerar essenciais bens e servi\u00e7os relativos \u00e0 comunica\u00e7\u00e3o, al\u00e9m de combust\u00edveis, energia el\u00e9trica e transporte coletivo.<\/p>\n\n\n\nDesta forma, fica vedada a fixa\u00e7\u00e3o de al\u00edquota tribut\u00e1ria em patamar superior ao das opera\u00e7\u00f5es em geral, justamente por serem servi\u00e7os essenciais e indispens\u00e1veis. Na pr\u00e1tica, reduz a carga tribut\u00e1ria para o setor, uma vez que em v\u00e1rios estados as telecomunica\u00e7\u00f5es s\u00e3o taxadas como itens e servi\u00e7os sup\u00e9rfluos, ou seja, a al\u00edquota ser\u00e1 fixada entre 17% e 18%.<\/p>\n\n\n\n
Em resumo, os principais pontos alterados pela legisla\u00e7\u00e3o foram os seguintes:<\/p>\n\n\n\n
(i) teto da al\u00edquota do ICMS para todos os combust\u00edveis (entre as al\u00edquotas acima mencionadas);<\/p>\n\n\n\n
(ii) estabelece como obrigat\u00f3ria, e n\u00e3o facultativa, a utiliza\u00e7\u00e3o da m\u00e9dia m\u00f3vel dos \u00faltimos 60 meses para a base de c\u00e1lculo do diesel at\u00e9 31\/12\/2022;<\/p>\n\n\n\n
(iii) reduz a zero a al\u00edquota do PIS COFINS sobre o \u00e1lcool at\u00e9 31\/12\/2022;<\/p>\n\n\n\n
(iv) reduz a zero a al\u00edquota do PIS COFINS sobre a gasolina at\u00e9 31\/12\/2022;<\/p>\n\n\n\n
(v) reduz a zero a al\u00edquota da CIDE sobre a gasolina at\u00e9 31\/12\/2022; e<\/p>\n\n\n\n
(vi) assegura o cr\u00e9dito de PIS COFINS na aquisi\u00e7\u00e3o do diesel como insumo.<\/p>\n\n\n\n
A lei que limita impostos sobre ICMS de combust\u00edveis entra em vigor na data da sua publica\u00e7\u00e3o, mas as mudan\u00e7as em rela\u00e7\u00e3o ao ICMS dependem de regulamenta\u00e7\u00e3o pelos Estados. As demais se aplicam imediatamente.<\/p>\n\n\n\n
Nossa equipe tribut\u00e1ria se coloca \u00e0 disposi\u00e7\u00e3o para eventuais esclarecimentos.
Entre em contato<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Lei limita impostos sobre ICMS de combust\u00edveis<\/p>\n","protected":false},"author":11,"featured_media":4512,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[33],"tags":[63,62,58,59,40,60,64,61],"autor":[],"acf":[],"yoast_head":"\n
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