NATIONAL FINANCE POLICY COUNCIL (“CONFAZ”) PUBLISHES 31 ICMS (STATE TAX) AGREEMENTS IN THE OFFICIAL GAZETTE OF 28.11.2017

13/03/2022

Tax Law

NATIONAL FINANCE POLICY COUNCIL (“CONFAZ”) PUBLISHES 31 ICMS (STATE TAX) AGREEMENTS IN THE OFFICIAL GAZETTE OF 28.11.2017

Various ICMS Agreements were published in the Official Gazette of November 28, 2010, which deal, among other matters, with the granting of amnesties, installments and exemptions by the States and Federal District. The mentioned devices are listed below:

  1. ICMS Agreement No. 157/2017: authorizes the States of Amapá, Amazonas, Ceará, Bahia, Maranhão, Mato Grosso do Sul, Minas Gerais, Paraíba, Piauí and Rio Grande do Norte to grant ICMS exemption on operations and services for the construction, installation, and operation of the International HUB Flight Connection Center at international airports located in these federal units;
  2. ICMS Agreement No. 158/2017: authorizes the State of Santa Catarina to reduce interest on late payments and fines by installment of ICMS debts whose generating events occurred until 12.31.2016;
  3. ICMS Agreement No. 159/2017: authorizes the State of Piauí to institute a program of amnesty of ICMS debts, fines, and interest, whose generating events occurred until 31.7.2017;
  4. ICMS Agreement No. 160/2017: authorizes the State of Pará to reduce interest and fines related to ICMS debts, whose generating events occurred until 12.31.2016;
  5. ICMS Agreement No. 161/2017: authorizes the State of Sergipe to reduce interest and fines by installment of ICMS debts, whose generating events occurred until 12.31.2016;
  6. ICMS Agreement No. 162/2017: authorizes the State of Bahia to reduce interest and fines related to ICMS debts, whose generating events occurred until June 30, 2017;
  7. ICMS Agreement No. 163/2017: amends the ICMS Agreement no. 65/2017, which authorizes the State of Goiás to remit tax credit of small value, reduce fines and interest, as well as to grant installments of ICMS debts;
  8. ICMS Agreement No. 164/2017: authorizes the State of Rio Grande do Sul to grant installments of ICMS debts, due on 06/30/2017;
  9. ICMS Agreement No. 165/2017: amends ICMS Agreement No. 135/2016, which authorizes the State of Tocantins to waive or reduce interest and fines related to ICMS debts, and to grant installments, whose generating events occurred until June 30, 2017;
  10. ICMS Agreement No. 166/2017: amends the ICMS Agreement No. 11/2009, which authorizes the States of Acre, Alagoas, Ceará, Espírito Santo, Maranhão, Mato Grosso, Pará, Paraíba, Paraná, Rio Grande do Norte, Rondônia, Roraima and Tocantins and the Federal District to waive or reduce interest and fines by installment of ICMS debts;
  11. ICMS Agreement No. 167/2017: authorizes the State of Maranhão to promote Tax Debt Settlement Program with reduction of fines and interest related to ICMS debts, whose generating events occurred until June 30, 2017;
  12. ICMS Agreement No. 168/2017: authorizes the states of Amapá and Amazonas to waive or reduce interest and penalties related to ICMS debts, the generating events of which occurred until 31.7.2017;
  13. ICMS Agreement 169/2017: establishes general conditions for the granting of a moratorium, installment payment, extension of payment term, remission, amnesty and transaction by all States of the Federation or by the Federal District;
  14. ICMS Agreement No. 170/2017: authorizes the State of Paraná Bahia to reduce interest and penalties related to ICMS debits on amounts charged by monthly telephone service providers, regardless of the number of allowances granted or not, resulting from installments of communication services, whose generating events occurred until 12.31.2016;
  15. ICMS Agreement No. 171/2017: authorizes the State of Rondônia to reduce interest and fines related to ICMS debts, whose generating events occurred until 12.31.2016;
  16. ICMS Agreement No. 172/2017: authorizes the State of Alagoas to reduce interest and fines related to ICMS debts to family farming cooperatives, whose generating events occurred until 12.31.2016;
  17. ICMS Agreement No. 173/2017: amends the ICMS Agreement No. 11/2017, which authorizes the States of Ceará and Espírito Santo to institute a program for the payment of ICMS tax debts;
  18. ICMS Agreement No. 174/2017: authorizes the State of Mato Grosso do Sul to reduce interest and fines, in the case of payment in a single installment and more than one installment, related to ICMS debts, whose generating events occurred until 04.30.2017;
  19. ICMS Agreement No. 175/2017: authorizes the State of Rio Grande do Sul to reduce interest and penalties related to ICMS debts arising from postings made due to undue credit made in the information guide or the tax form;
  20. ICMS Agreement No. 176/2017: authorizes the States of Minas Gerais, Santa Catarina and São Paulo, in relation to goods and merchandise destined to the development of prototypes by the automobile industry, to exempt, at the time of the destruction or disposal of the prototype, the payment of deferred ICMS and the reversal of the tax credit;
  21. Agreement ICMS nº 177/2017: authorizes the State of Pernambuco to grant exemption in the internal exits of tomato promoted by the agricultural producer;
  22. ICMS Agreement no. 178/2017: provides for the adhesion of the State of Pernambuco to ICMS Agreement No. 107/95, which authorizes the States that mention exemption of ICMS in electric energy operations and the provision of communication services;
  23. ICMS Agreement No. 179/2017: authorizes the State of Paraná to grant exemption from ICMS in the import operations of works of art that have been sent abroad for fairs or exhibitions;
  24. Agreement ICMS nº 180/2017: authorizes the State of Santa Catarina to remit ICMS credits of specific company;
  25. ICMS Agreement 181/2017: authorizes the States of Acre, Alagoas and Sergipe to grant a 90-day delay in payment of ICMS, as well as authorizing the States and the Federal District to remit and amnesty fines, interest and legal increases related to debts of ICMS, arising from periods of collection of said tax higher than that provided for in the first clause of ICM Agreement 38/88, dated October 11, 1988, and less than or equal to ninety (90) days of the subsequent month in which the taxable event occurred, provided that the principal amount of the tax has been paid within that period;
  26. ICMS Agreement No. 182/2017: amends the Single Annex to ICMS Agreement No. 77/2011, which provides for the tax substitution regime applicable to ICMS on successive internal or interstate operations related to the circulation of electric energy , from production or importation until the last operation that destines it to the recipient’s consumption that has acquired it in a free contracting environment;
  27. ICMS Agreement 183/2017: authorizes the State of Acre to grant credit remission of ICMS fines to ELETROACRE;
  28. ICMS Agreement No. 184/2017: amends ICMS Agreement No. 85/2011, which authorizes the States of Acre, Amapá, Ceará, Espírito Santo, Goiás, Maranhão, Mato Grosso, Minas Gerais, Paraíba, Paraná, Pernambuco, Rio de Janeiro, Rio Grande do Sul, Rondônia, São Paulo and Sergipe to grant ICMS credit granted for investment in infrastructure;
  29. ICMS Agreement no. 185/2017 (cumulated to no. 182/2017): amends the Single Annex to the ICMS Agreement No. 77/2011, which provides for the tax substitution regime applicable to ICMS on successive internal or interstate transactions related to the circulation of electric energy, from production or importation until the last operation that destines it to the recipient’s consumption that has acquired it in a free contracting environment;
  30. ICMS Agreement 186/2017: provides for the adhesion of the State of Amazonas to ICMS Agreement 138/06, which authorizes states that specify to use the rules contained in ICMS Agreement No. 139/01 for natural gas; and
  31. ICMS Agreement no. 187/2017: amends the ICMS Agreement No. 73/2016, which authorizes the federated units mentioned in granting ICMS calculation base reduction in internal operations with aviation kerosene QAV and aviation gasoline – GAV.

It should be noted that the aforementioned Agreements will still be subject to internalization by the States and Federal District, which should publish local regulations for these matters.


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