Whenever goods are transported from one location to another, the ownership and ownership of the goods must be recorded through the invoice, but the mere fact that this is recorded is not considered the generating factor for the imposition of the tax. It is necessary to change the ownership, that is, the merchandise must be sold and passed to the name of some other buyer.
In this way the collection of the tax is lawful and the amount due will be collected by the state. With the exception of electric energy and petroleum products, the tax will be levied on the state of origin of the merchandise or service.
What is ICMS?
The Tax on Goods Circulation and Provision of Services (ICMS) is a tax charged on the movement of goods in general, which includes products of the most varied segments such as household appliances, food, cosmetics, and interstate and intercity transportation services. of communication.
ICMS agreements are regulated by the National Council of Finance Policy (CONFAZ), which is headed by the Secretaries of Finance, Finance or Taxation of each State and by the Minister of Finance, and has a mission to promote tax harmonization among the States of the Federation
As seen, ICMS will rule as a rule on the movement of goods, in which the change of ownership occurs between the subjects of the relationship, thus, a simple change of establishment of the same company, does not set up Fact Generator of the tax.
Tax on the circulation of goods and services (ICMS) It is a non-cumulative tax par excellence, that is, the taxpayer credits himself of the tax paid in previous operations and collects the tax for the difference. The ICMS will also focus on interstate transportation services.
Who should contribute to ICMS?
entioned products were incorporated into the ICMS taxation field, since these goods are goods that are susceptible to circulation.
Already the art. 155, I, b of C.F./88 (in the wording of EC No. 3/93), in establishing the scope of ICMS tax, it included the provision of interstate, inter-municipal and communication services. This was due to the withdrawal of the Union’s tax jurisdiction, taxes on transport services and communications, by the National Constituent Assembly.
The ICMS incidence field is defined, in origin, by the Federal Constitution itself, in its Art.155.
The Constitution assigned tax jurisdiction to the Federal Government to create a general ICMS law, which was implemented through Complementary Law 87/1996, called the “Kandir Law”. As a result of this general law, each state establishes the tax by rate, which is regulated by Decree, the so-called “ICMS regulation” or “RICMS”, which is a consolidation of all ICMS legislation in force in the State, and is Approved by Decree of the Governor.
Any person or company that performs frequently or in large numbers, such as to characterize a commercial action, goods movement (sale, transfer, transportation, etc.) or interstate or inter-municipal transportation services and communications shall contribute to the ICMS.
If the price of a product is R $ 10,000.00 and its rate is 17%, then the value of the tax is R $ 1,700.00 (price X rate). It is worth mentioning that ICMS is always included in the price of the goods, so in this case the price of the product without this tax would be R $ 8,300.00.
They disappeared from the impact of the Federal Constitution of 1988. The aforem
Each one of these laws is in a hierarchy, captained by the Federal Constitution and that follows by the Complementary Law, the Ordinary Law and until the RICMS. Neither of these laws can create obligations that are not contained in the laws superior to it, under the condition of being considered void.
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