The sector welcomes the repeal of the 15 (fifteen) Special Regimes of the State of Amapá for fuel imports with deferred tax payment
The sector welcomes the repeal of the 15 (fifteen) Special Regimes of the State of Amapá for fuel imports with deferred tax payment
The fuel distribution, import, and resale sectors – represented by the entities Abicom, Brasilcom, IBP, Instituto Combustível Legal, Fecombustíveis and SindTRR – welcomed the decision of the State of Amapá, through Declaratory Act No. 2024.000010/SEFAZ, which repeals the Declaratory Acts approving Special Regimes for compliance with ICMS obligations. Fifteen (15) Special Regimes were repealed at once.
As stated in the Declaratory Act itself, the repeal originated at the 44th COMSEFAZ Board Meeting and the 192nd CONFAZ Board Meeting, where the fuel sector and the federated units, directly impacted by the tax advantages granted in the aforementioned regimes, brought consistent data and arguments to the forum to support the discussions and subsequent deliberation.
In this regard, the state of Amapá acknowledged the need for the “internal tax legislation to comply with Complementary Laws No. 192/22 and No. 194/22, as well as ICMS Agreements No. 199/22 and No. 15/23”.
Although the repeal is an important step towards tackling the current problem, the sector believes that it is necessary to vote for and pass at the CONFAZ meeting on April 25 the proposed changes to ICMS Agreement No. 85/09 – which standardizes procedures for collecting ICMS upon the entry of foreign goods or merchandise into the country – and ICMS Agreement No. 143/02 – which provides for the fulfillment of tax obligations by the depositary established in a customs enclosure.
According to the sector, the problem will be tackled once and for all, and possible anti-competitive and harmful conduct to the economic order will be inhibited with the repeal of the regimes carried out by the State of Amapá and the passing of the changes proposed and debated in COMSEFAZ.
The organizations believe that this is an important step towards maintaining tax transparency and the suitability of a sector that is of vital importance to the Brazilian economy, and which ensures the daily and regular supply of fuel to all the states of the Federation.