Base Legal Diferimento Icms Rs

In accordance with Article 26(II)(g), for purchases and sales separate from the payment of tax with tax substitution, an invoice must be issued, which is the document necessary for accounting, if the supplier is a rural producer. For purchases of goods with tax deferral, which document must be transported? The invoice issued by the supplier or the counter-note issued by the recipient? 2 – Does the partial postponement apply to operations supported by a company under the Simples Nacional regime? The partial deferral does not apply to transactions taken over by taxpayers who choose The National Simple, as set out in Amendment 5575 of the ICMS Regulation, promoted by Decree No. 55874/2021. A partial deferral is applied only to internal transactions between ICMS taxpayers, provided that the goods traded are intended for marketing or industrialization. However, if the transaction is envisaged in other forecasts/carry-over situations, as indicated/provided for in Book III of the ICMS Regulation, these forecasts/carry-over situations will prevail over a partial carry-over. From 01.04.2021, the partial postponement in Rio Grande do Sul will enter into force in internal marketing or industrialization operations, the payment of the part of the tax due exceeding 12% for the subsequent phase. At this stage, a very recurring question for taxpayers is whether a partial deferral applies if the transaction is not subject to the replacement of the tax, even if the goods are the subject of the goods. In these situations, it is instructed to analyse the transaction itself, so that the transaction, which does not subject to tax substitution by an explicit legal authorization provided for the specific product segment in Book III of ricms/RS, is subject to a partial postponement of the transaction, provided that it meets the other requirements. Among the proposed amendments, the prediction of Article 1-K of Book III stands out, which provided for the partial deferral of the payment of the fee for cases not provided for in Art. 1.

A, 1.-C., 1.-D and 1.-F to 1.-J of Book III, so that there is now a „generic” partial postponement. In addition, since these are goods which are not subject to the partial postponement of Article 1k, there are also consignees who cannot receive goods under the partial deferral. These are those who are registered with the CGC/TE as a producer, as a potential taxpayer or in a general category that receives special treatment, and those who are not registered with the CGC/TE – as is the case with the MEI and individuals. As a general rule, partial deferral in the form set out in Article 26(i)(g) of Book II of the ICMS Regulation requires the consignee of the goods to pay compensation for the conclusion of the transaction. However, since 1 July 2021, under amendment 5635 introduced into the ICMS Regulation by State Decree No. 55 982/2021, taxpayers who fall into the general category and opt for The National Simple when purchasing goods subject to a partial deferral are exempt from the issuance of the contranote. Since 1. In April 2021, new rules will apply in the state of Rio Grande do Sul for the partial postponement of the ICMS, which is provided for in the ICMS Regulation of Book III, Article 1-K. The new partial postponement with fewer restrictions and fewer conditions for its use was incorporated into ICMS legislation by State Decree No.

55797/2021. A partial carry-over shall not apply to transactions involving electricity or where the goods benefit from a reduction in the ICMS calculation basis in the cases/forecasts referred to in Article 23 of Book I of the ICMS Regulation. A partial deferral is also not applied if the goods are subject to tax substitution, as provided for in Article 1(2)(b) of Book III of the ICMS Regulation. The carry-over shall also not apply where the consignee of the goods is a rural producer and to the steel products listed in Article 1k(III) of Book III of the ICMS Regulation. Decree No. 55.797/21 amended a number of provisions relating to the partial deferral of the payment of the ICMS in Ricms by revoking specific assumptions and creating new assumptions of partial deferral. No, as provided for in § 2 of Article 1 of Book III of ricms/RS, the partial postponement of goods issues, subject to the tax substitution regime of Title III, even after these clarifications, the questions relating to the new partial postponement of the ICMS are not applied, which is why we make ourselves available to clarify the specific doubts related to its operation and to help you in the application of the correct partial postponement. in the state. (a) the invoice for simple settlement shall be entered only if it is indicated in the column `GROSS VALUE` and without indication of the values in the column `TAX VALUES icms`; However, this hypothesis of partial postponement is not per day, since it is expressly provided that it applies only in the event that the goods are not the subject of another type of partial carry-over provided for in Book III of the RICMS. There are also certain goods which, even if they do not fall within another case of partial carry-over, are not subject to a partial carry-over under Article 1(K).

As a rule, we have to carry over the amount of the tax (ICMS) that exceeds 12% of the operation to the later stage. For a turnover in which the goods are fully taxed at the internal rate of 17.5%, the percentage is 5.5% (17.5% – 12.0% = 5.5%). The responsibility for this postponement lies with the recipient of the goods. Included in the ICMS Regulation by Decree No. 55.797/2021, published on 19.03.2021 in the Official Journal of the State, that is, only twelve days before the date of mandatory use, the partial postponement of which exceeds 12% of the value of the operation, has raised many doubts among the taxpayers of the State, whether in the state of the suppliers or in the state of the recipients of the goods, so we will try to clarify some of them in this short article. In accordance with Note 01 to Article 4 of Book III of ricms/RS, in the event of a partial deferral of the payment of tax in accordance with Section II of Chapter I of Book III of ricms/RS, the debt is calculated by applying the internal rate on the basis of the calculation of turnover, less the tax corresponding to the non-deferred amount. Therefore, since the ICMS rate is calculated in the regime of simple nationals, which is different from the rule applied to the entity of the normal calculation regime, no partial carry-forward is applied. As regards the removal of goods intended for a taxable person subject to the special control regime, the partial deferral of Article 1-K shall be suspended if this measure is provided for in the corresponding declaration document of the taxpayer`s inclusion in the REF, except in the case of the departure of a producer. `(1) Does the partial deferral apply to transactions in goods subject to the replacement of the tax? No, what happens is the partial deferral of the amount of the tax, which results in a tax burden of 12%, since the invoice is issued up to 17.5%. That is to say, if the procedure is provided for, for example, in one of the cases of Article 1 bis of Book III, this rule and not the rule of partial deferral provided for in Article 1-K of Book III should be applied. In the case of operations supported by an undertaking opting for simple national legislation, the partial carry-over, which exceeds 12% of Article 1°K of Book III of the riCMS/RS, shall be presumed not to be applied.

determine the ICMS to the companies of Simples Nacional according to the gross revenues recorded in the PGDAS – Program Generator of the collection document of the National Simple. The mandatory partial deferral, provided for in Article 1º-K of Book III of the RICMS/RS, which has been in force since the 1st. April 2021, determines the tax liability of the establishment that acquires goods intended for industrialization or marketing in internal operations by levying taxes that exceed 12% of the value of the transaction. A partial deferral therefore does not apply if the goods are acquired for the use, consumption or fixed assets of the consignee. Finally, it should be noted that the industrial enterprise that acquires sums with the partial deferral of Article 1.K. should not levy the deferred SMCI as soon as it uses it, since it differs for the subsequent result of the goods subject to the industrialization process.