Post by account_disabled on Mar 4, 2024 13:36:23 GMT 6
As is known, until the advent of Complementary Law No. 190, the ICMS legal regime for interstate operations to end consumers, in the non-face-to-face modality, was as follows: (a) hypothetical sale, to an ICMS taxpayer located in the South region, at a price before ICMS of R$ 82: ICMS calculation basis in the amount of R$ 93.18 [1], with payment, by the sender, of R$ 11.18 [2] for the state of origin, and of R$ 5.59 [3], for the recipient, in favor of the state of destination. The PIS/Cofins calculation base (legal concept of gross revenue) corresponded to R$82 [4]; It is (b) hypothetical sale, to a non-ICMS taxpayer, at a price before ICMS of R$82: ICMS calculation basis in the amount of R$100 [5], with payment, by the sender, of R$18 [ 6] to the state of origin, without any portion due to the state of destination.
The PIS/Cofins calculation base corresponded to R$82 [7]. For PIS and Cofins purposes, therefore, there was no difference in their calculation bases, but ICMS collection was slightly different in the two scenarios (total collection of R$16.77 in the first case and R$18 in the second case) . This difference was justified, especially, by the absence of gross-up [8] of Difal — what is currently called a "simple base", as opposed to the so-called "double base". With the entry into force of the new legal regime created by EL Salvador Mobile Number List Constitutional Amendment No. 87 [9], scenario "a" above remains unchanged [10], but we now have some options for sales to non-taxpaying end consumers, namely: (I) hypothetical sale, to a non-ICMS taxpayer, at a price before ICMS of R$82: ICMS calculation basis (including Difal) in the amount of R$93.18 [11], with payment, by the sender , both R$11.18 [12] for the state of origin and R$5.59 [13] for the state of destination.
The PIS/Cofins calculation base, in this hypothesis, corresponds to R$ 82 [14]; This hypothesis is very similar to that of item "a" (operation with a taxpayer end consumer), differing only in relation to the responsibility for collecting Difal (recipient, when the latter is a taxpayer, or sender, when the recipient is not a tax payer). As the sender, in this case, will end up collecting Difal outside the value of the operation, there is a risk of questioning both the state of origin and the destination, in relation to the ICMS calculation basis. (II) hypothetical sale, to a non-ICMS taxpayer, at a price before ICMS of R$82: ICMS calculation bases (a) to the State of origin in the amount of R$93.18 [15], with payment , by the sender, R$ 11.18 [16]; and (b) to the state of destination in the amount of R$99.13 [17], with payment, also by the sender, of R$5.95. The PIS/Cofins calculation base, in this hypothesis, corresponds to R$ 82 [18]; Here, the total amount collected as ICMS [19] comes closer to what was collected under the auspices of the original wording of the Constitution.
The PIS/Cofins calculation base corresponded to R$82 [7]. For PIS and Cofins purposes, therefore, there was no difference in their calculation bases, but ICMS collection was slightly different in the two scenarios (total collection of R$16.77 in the first case and R$18 in the second case) . This difference was justified, especially, by the absence of gross-up [8] of Difal — what is currently called a "simple base", as opposed to the so-called "double base". With the entry into force of the new legal regime created by EL Salvador Mobile Number List Constitutional Amendment No. 87 [9], scenario "a" above remains unchanged [10], but we now have some options for sales to non-taxpaying end consumers, namely: (I) hypothetical sale, to a non-ICMS taxpayer, at a price before ICMS of R$82: ICMS calculation basis (including Difal) in the amount of R$93.18 [11], with payment, by the sender , both R$11.18 [12] for the state of origin and R$5.59 [13] for the state of destination.
The PIS/Cofins calculation base, in this hypothesis, corresponds to R$ 82 [14]; This hypothesis is very similar to that of item "a" (operation with a taxpayer end consumer), differing only in relation to the responsibility for collecting Difal (recipient, when the latter is a taxpayer, or sender, when the recipient is not a tax payer). As the sender, in this case, will end up collecting Difal outside the value of the operation, there is a risk of questioning both the state of origin and the destination, in relation to the ICMS calculation basis. (II) hypothetical sale, to a non-ICMS taxpayer, at a price before ICMS of R$82: ICMS calculation bases (a) to the State of origin in the amount of R$93.18 [15], with payment , by the sender, R$ 11.18 [16]; and (b) to the state of destination in the amount of R$99.13 [17], with payment, also by the sender, of R$5.95. The PIS/Cofins calculation base, in this hypothesis, corresponds to R$ 82 [18]; Here, the total amount collected as ICMS [19] comes closer to what was collected under the auspices of the original wording of the Constitution.