«ICMS ST DIFAL = [(V oper – ICMS origin) / (1 – INTERNAL ALQ)] x internal ALQ – (V oper x INTERSTATE ALQ)», ICMS ST DIFAL= [(10,000-00 – 1200.00) / (1- 0.18)] x 0.18 – (10,000.00 x 0.12), gives: [ 8,800.00/0.82] x 0.18 – (1200.00); 10,731.71 x 0.18 – (1,200.00); 1931.71 – 1200.00 = Difal will be R$ 731.71. • MERCHANDISE «x» according to ICMS-ST: R$ 10,000.00; • The interstate operating ICMS is 12%, so the ICMS is within R$ 10,000.00 = R$ 1,200.00; • The internal rate of ICMS of 18%; • The difference between the rates is 18 – 12 = 6%; • The basis for calculating the ST is R$10,731.71; • The ICMS to be retained results from the calculation of R$10,731.71 x 18% = R$1,931.71; R$1,931.71 – R$1,200.00 = R$731.71; • Total: R$10,731.71. The state of RJ through the consultation 65/2019, among other consultations of the year 2020 established an agreement on the double basis as follows: Karine, In terms of calculation basis and the value of DIFAL already exists field and is also added in the national accounts. In this case, CONFAZ only changed the basis of calculation. The basis of calculation of DIFAL-ICMS-ST is given in the value of the ICMS-ST calculation basis and the value is informed of the value ICMS-ST. Over time, we inform you that SP has adopted the Double Base by law and Decree 66559/2022, which entered into force on 14-3-2022. ( It was published in the DO-SP of 12-3, Decree 66.559, of 11-3-2022, which amended Decree 45.490 of 11-30-2000 to implement the provisions of The Federal Supplementary Law 190 of 4-1-2022 and Law 17.470 of 13-12-2021 with regard to the tax corresponding to the difference between the internal and intergovernmental tax rates – DIFAL, in transactions and benefits intended for the final consumer, taxable or not of iCMS.) 16. It should be noted that the inclusion of paragraph 7 in Article 54 of the RICMS/2000 entails a tax burden of 13.3 % for domestic transactions in the goods listed in the paragraphs of that Article (except in the case of items I and XIX) from 15.01.2021. However, this amendment does not affect the present reply as regards the calculation of the difference between the rates of the National Simple, since the obligation of the Consulente to be a taxpayer, as provided for in Article 2, points XVI and § 6 of the RICMS/2000, implies the payment of a tax which, by multiplying the percentage corresponding to the difference between the internal and intergovernmental tax rates, is calculated with the basis of calculation. In addition, the Difal calculation basis is the same as for the ICMS itself. States AC, AM, AP, BA, CE, GO, MA, MT, MS, MT, MG, PB, PR, PA, PE, PI, RS, RN, RS, RR, SE, SC, SP and TO, which have already adopted the dual base, some have adapted their laws, others adopt the system of the ICMS 142/2018 agreement and do not specify what the calculation formula would look like. Others have adopted the calculation formula in consultation with taxpayers, which is the case for RJ and PS.
It is up to the taxpayer to observe how the target states determine the application of the DIFAL. It should be noted that, on the basis of the calculation of the taxpayer`s difal, the value of the ICMS to which the State of São Paulo is entitled should be included in the calculation basis, using the «double basis of calculation». Taking into account the provisions of Law No. 17.470/2021, which amended Law No. 6.374/89 (Law ICMS/SP) with effect from 14.03.2022, the basis for calculating «DIFAL» and «DIFAL ST» in the State of São Paulo has been modified on the basis of the rule of the «double» calculation principle, which stipulates that the value of the tax integrated into the acquisition process must be excluded and includes the value of the target rate, and then determine the value of the differences between these prices. The basis for calculating the tariff difference is the value of the transaction resulting from the registration of the goods or the provision of the service. § 1 ° Integrates the basis of calculation of the tax, including in the hypothesis of point V of the Caput of this article: taking into account the aforementioned modification of the law, the taxpayers of São Paulo should pay from 14.03.2022 near the calculation of the «DIFAL» according to the method of the «double base», using the following formula: As we can observe in the text described in this sub-item, the ICMS-ST on the interest rate differential had a calculation formula that would be adopted by all states from 2018, as mentioned in the ICMS 52/2017 agreement. It turns out that this law has been repealed, and today we have the validity of the ICMS 142/2018 agreement, which did not introduce the said calculation formula in writing and must be respected according to the state of determination, since the said basis of calculation is formed.
Jô, awarded by Difal for 2018, managed to dispel all my doubts. As always, they are extraordinary. I – in the case of subsequent transactions, the value of the difference between the tax calculated using the rate determined for internal transactions in the federal unit of determination on the basis of the calculation established for the replacement and due by the taxpayer`s own account of the consignor; Taking into account the possible variations in the interpretation of the current rules on the basic composition of the calculation of the rate difference and the difference in the tax substitution rates of the ICMS, the well-known «DIFAL» and «DIFAL ST», in this text we will request an amendment to the legislation of São Paulo concerning the composition of the basis of calculation, which have been in force since 14.03.2022. in accordance with Law No. 17 470/2021. (i) determine the basis of calculation so that the amount of tax is also included when goods, goods or services are imported from abroad. Through consultation 59/2018, the SC State reached an agreement on DIFAL/dual base and amended its domestic legislation. On the basis of the alliance, who is self-executing and determines the double basis? 7. However, we inform you that, in accordance with Article 13, § 1, XIII, «h» and § 5 of Supplementary Law No.
123/2006, the Simple Nacional Regulation does not exclude the occurrence of ICMS corresponding to the difference between the internal and intergovernmental rates on the receipt of goods that are not subject to the regulations anticipating the collection of tax of another State or federal district. on the basis of the rates applicable to legal persons who do not opt for the National Simple. 2. States that have already adopted the inclusion of the ICMS in the basis of calculation of the Difal ST ICMS or the double base In this example, the internal taxation of the destination is 18%. To integrate this 18%, we will do what is included to find the specific divisor, and in the case of 18%, the divisor is 0.82. Therefore, we should divide R$8,800.00 by 0.82, which gives R$10,731.71. We then have the value of the calculation basis st to perform the classical calculation, that is to say apply the internal rate of the recipient based on the ST, and from this value we subtract the ICMS from the own operation of the replacement: so let`s look at an example of calculation that takes into account the current standard for states, which have not adopted the «double base». specifically. Simple basis: In this way, for goods and commodities subject to tax substitution, the basis for calculating the ICMS`s own operation is one, while the basis for calculating the DIFAL is different. See: In terms of the basis of calculation, this corresponds to the price actually calculated in the operation, including rates related to freight, insurance, taxes and other charges if they are not included in this price. As an amendment to the previous legislation, the ICMS 52/2017 agreement (repealed by the ICMS 142/2018 agreement) expressly stipulated that the percentage of the difference between internal and intergovernmental tariffs is included in the Difal calculation basis. Although THE CIMS is an integral part of the value of the goods or commodities, this standard did not explicitly exist and was therefore considered a «novelty».
In fact, this novelty will be aimed at States that have not adopted the so-called double base. States BA, GO, MG, PR, PA, PE, PI, RS, SE, SC and TO had already adopted the dual base or ICMS in their domestic laws. b. Or on the basis of EC 87/2015, which determines the simple basis? 9. For the above reasons, the taxable person from São Paulo who chooses the Simples Nacional, which promotes the importation of goods intended for industrialization, marketing, consumables or permanent goods and which come from an iCMS taxpayer who chooses or not the Simples Nacional in another unit of the association, collect by means of special collections. until the last day of the second month following registration, the amount corresponding to the multiplication of the percentage corresponding to the difference between the internal and intergovernmental tariffs (4 % and 12 % respectively), with the basis for calculation if the intergovernmental tariff is lower than the internal tariff. (iii) as from 1 January 2019, ICMS Agreement 142/18 of 14 December 2018 has entered into force in accordance with its thirty-fifth clause: (this Agreement shall enter into force on the day of its publication in the Official Journal of the Union, which will take effect on 14 January 2019), where it shall lay down in its twelfth clause the formula for calculating the RATE SPREAD; Proof that the calculation must be carried out on a double basis.