President Jair Bolsonaro (PL) sanctioned this Wednesday (5), without vetoes, a complementary bill (PLP) that amends the Kandir Law to regulate the collection of ICMS on interstate transactions and services intended for non-taxpaying final consumers. tax.
According to a statement from the General Secretariat of the Presidency, PLP nº 32 defines the necessary details for the collection and payment of the tax, such as the taxable event, the taxpayer responsible for payment and the ICMS calculation basis.
In addition, in situations where the final consumer is not an ICMS taxpayer, the Difal – difference between the internal rate of the receiving State and the interstate rate of the sending State – will be the responsibility of the Federative Unit in which the physical entry of the goods or goods or the end of the provision of the service, even if it has passed through the territories of other States until its final destination, according to the statement.
ICMS stands for Tax on Transactions relating to the Circulation of Goods and on Interstate and Intermunicipal Transport and Communication Services.
Reference: CNN Brasil
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