Fuel sector

By ETCO
17/01/2011

With a turnover of R $ 153 billion in 2006, the fuel sector was responsible for collecting federal and state taxes in the order of R $ 50 billion. However, this volume could have been more significant for the national economy, had it not been for the high rates of evasion and adulteration facilitated, among others, by tax distortions, deficient inspection and mild and ineffective penalties.

Currently, illegal trade in the fuel sector generates losses of R $ 2,6 billion / year. Only in the case of hydrated alcohol, for example, 25% of the volume is traded in a clandestine manner, generating a potential tax evasion of around R $ 1 billion.

Although not yet resolved, there has been a positive evolution in the fight against alcohol evasion in recent years, through initiatives such as: the adoption of the dye in anhydrous alcohol by the National Agency of Petroleum, Natural Gas and Biofuels - ANP, avoiding the practice wet alcohol, which consists of adding water to anhydrous alcohol; and the control of the ICMS deferral of anhydrous alcohol by the São Paulo State Finance Department (SEFAZ-SP), inhibiting not only wet alcohol, but also the excess of anhydrous gasoline.

In addition to these, measures such as the repeal of the Special ICMS Regime for gasoline A in the State of Rio de Janeiro, which allowed the responsibility for the collection of the tax to be transferred from the refinery to the distributors, facilitating tax evasion; and the application of the Cassation Law for the State Registration of fuel adulterators in São Paulo, among others.

However, much remains to be done to inhibit unfair competition, which undermines the country's economic and social development. To this end, the National Union of Fuel and Lubricant Distributors - Sindicom believes that cooperation and information exchange between sector entities and public bodies, responsible for supervising and combating fraud, is essential and advocates strengthening the ANP, so that it can exercise its role of inspection and regulatory agent.

Thus, in order to ensure the sanitation of the fuel market and a competitive and ethical balance, some of Sindicom's priorities for 2007 are:

> Concentrate all the taxation of hydrated alcohol on the Producer;
> Adoption of mandatory flow meters at the plants, linked to Revenues;
> Transferring alcohol production (distillation) to ANP control;
> Speed ​​up the implementation of the Electronic Invoice;
> Implementation of Biodiesel safely in terms of quality and payment of taxes;
> Prevent the practice of brand cloning by insidious posts;
> Prohibit sales by a Distributor for another brand; and
> Greater uniformity of ICMS rates across the country.