We emphasize on the subject the precedents of the two superior courts, STF and STJ:
– Summaries of the Supreme Federal Court:
– Summary 536. Industrialized products, generally destined for export, and others, with the same destination, whose exemption the law determines, are objectively immune to the Tax on the Circulation of Commodities.
– Summary 572. In the calculation of ICMS due on the exit of goods abroad, freights paid to third parties, insurance and boarding expenses are not included.
– Summary 573. It is not a fact that generates the ICMS the physical output of machines, utensils and implements as lending.
See the site with the full ICMS law.
Now that you know what ICMS is, how about picking up the electricity or internet bill to check how much you pay per year of ICMS to the government! You could buy a lot, could not you?
The Aliquot Differential
Known popularly as DIFAL, it is the difference between the internal and the interstate ICMS rate. Consider that a commodity is cheaper in another state than in the one where you live, because the ICMS there is smaller. DIFAL serves to balance the values between states and equate competitiveness. Under the new rules, taxable or non-taxable final consumer transactions will have the same ICMS rates applicable to interstate operations. That is, internal rates of the state of origin will no longer be used in non-taxpayer end-user transactions, but rather interstate rates, as in any other operation.
What changes in practice?
Imagine that a store in Rio Grande do Sul sells national wines over the Internet to a consumer in Mato Grosso. Now, the tax collection will be split with the state that receives the merchandise. Before, the store in the State of Rio Grande do Sul collected the entire ICMS tax only for Rio Grande do Sul, that is, the state of origin was everywhere with the cake of the collection and what consumed did not collect anything.
By operation: common when the company has operations with final consumers – not taxpayers sporadically. As the tax under the Difal and FCP has already been collected in advance. Even before the merchandise is shipped, if the product is returned, the taxpayer will have a problem to get the refund of the taxes paid until then. And it will be necessary to gather all the documentation that proves the operation in question and to file an administrative proceeding before SEFAZ of that state where the operation took place and, later, the collection of the tax.
By calculation: before the taxpayer opts for this modality, he will have to request the state auxiliary registration before the state in which he wishes to operate.
What is icms
And as always is the consumer who pays the bill. If you look at the bills you pay at your home you will see that the ICMS is a large part of the value of it. Companies usually pass on this cost to the consumer by embedding the value in the prices, after all the government will always charge the share of it.
An interesting fact about ICMS is that it is charged according to how essential a particular product is. Common utility items like food, rice, beans and others have a lower ICMS than superfluous articles with perfumes and cigarettes. This is contradictory if we observe the high rates of ICMS charged in the account of light, fuel and communication services, also essences!
The great advantage is the fact that there is no need for the taxpayer to pay the tax immediately, that is, for each tax invoice issue. In the event of a possible return or cancellation of the sale, the taxpayer could have a credit to be written down in future operations, since the calculation is controlled by an auxiliary state registration of that federal unit in question. But if the taxpayer operates with the 27 units of the federation, he will have to apply for 27 auxiliary state registrations (and the process of obtaining an Auxiliary State Registration in some states may take months).
Generator fact [edit | Edit source-code]
The main generating factor for the incidence of ICMS is the circulation of goods, even if it has started abroad. In addition, ICMS covers costly services of communication services, provision of intercity and interstate transportation services, and customs clearance of goods or goods imported from abroad.
The mere fact that the merchandise leaves or moves from the same commercial establishment does not characterize the generating fact. This is because circulation is, in fact, a legal situation, that is, there must be a transfer of ownership.
– Summary 660. Until EC 33/2001 expires, ICMS is not levied on the importation of goods by a natural or legal person that does not contribute to the tax.
– Summary 661. In the entrance of merchandise imported from abroad, it is legitimate to collect the ICMS on the occasion of the customs clearance.
– Summary 662. It is legitimate the incidence of the ICMS in the commercialization of copies of work
Para saber mais acesse: http://cursosonline24horas.com/cobranca-indevida-de-icms-na-conta-de-luz-2017/