Commission questions the ICMS collection system for alcoholic beverages in Rio de Janeiro


The change in the collection system of the Tax on Circulation of Goods and Services (ICMS) for alcoholic beverages, except draft beer and beer, and other items, scheduled to start in November, is the subject of questioning in the Rio Justice. Deputy Luiz Paulo ( PSDB), at the head of the Taxation Commission of the Legislative Assembly of the State of Rio de Janeiro (Alerj), filed for representation before the Special Body of the TJ-RJ, asking for the unconstitutionality of Decree No. 44.950, of September, to be determined. It extends the tax substitution regime to items such as drinks and cleaning articles.

“New requirements or tax increases must be established by law. And when this is done, you can only be charged from the following year, ”he said.

The tax substitution provides for the payment of ICMS to be made by only one link in the chain, in place of the current system, which provides for collection at each stage the product travels to the consumer. Under the regime, the taxpayer responsible for collection pays the tax throughout the chain. Then, it passes the value on to the price of what it sells at wholesale and retail.

To calculate the ICMS due for the chain as a whole, it is necessary to estimate the final price of the product. One way is to use an Earned Value Margin (MVA). The tax rate does not change. Entrepreneurs in the wine sector expect prices to rise by up to 50%, as O GLOBO showed last Sunday.

A previous question submitted to the Justice by the deputy on tax substitution, referring to Decree 43.749 / 2012, was recognized by the TJ-RJ. The state government appealed to the Federal Supreme Court (STF) in August.

Regarding the questioning related to the 2012 decree, the State Finance Secretariat said that it follows the interpretation of the State Attorney General's Office that the adjustment is in the estimate of the sale value and not in the rate, which means that there is no increase in the tax. Regarding the new questioning, he said that it has not yet been notified.

Source: Diário de Pernambuco - 22/10