SUBSTITUIÇÃO TRIBUTÁRIA
COMBUSTÍVEIS E LUBRIFICANTES - ALTERAÇÕES
ATO COTEPE/MVA Nº 07, de 24.07.2013
(DOU de 29.07.2013)
Altera as Tabelas I, II e III anexas ao ATO COTEPE/ICMS 21/08, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e com outros produtos.
O SECRETÁRIO EXECUTIVO DO CONSELHO NACIONAL DE POLÍTICA FAZENDÁRIA - CONFAZ, no uso de suas atribuições e considerando o disposto na cláusula oitava do Convênio ICMS 110/07, de 28 de setembro de 2007, torna público que as unidades federadas a partir de 1º de agosto de 2013, adotarão as margens de valor agregado, a seguir indicadas nas Tabelas I, II e III de que tratam os incisos de I a X, do Ato COTEPE/ICMS 21/08, de 25 de junho de 2008.
TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
| UF | Gasolina Automotiva e Álcool Anidro |
Álcool hidra tado |
Óleo Com bustível |
Gás Natural Veicular |
Lubrifi cante Deri vado de Petróleo |
Lubrifi cante Não deri vado de Petróleo |
||||||||||
| Inter nas |
Interesta duais |
Inter nas |
Interesta duais |
Inter nas |
Interesta duais |
Inter nas |
Interesta duais |
Inter nas |
Interesta duais |
Inter nas |
Interesta duais |
|||||
| Alíquo ta 7% |
Alíquo ta 12% |
Origi nado de Impor tação 4% |
Alíquo ta 7% |
Alíquo ta 12% |
Origi nado de Impor tação 4% |
|||||||||||
| AC | 39,21% | 83,97% | 41,58% | 73,45% | 64,60% | 9,93% | 36,81% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| AL | 33,41% | 82,75% | 74,72% | 122,59% | 110,62% | 24,46% | 49,96% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| AM | 13,56% | 51,41% | 19,44% | 68,26% | 59,26% | - | - | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| AP | 22,54% | 63,38% | 18,76% | 47,26% | 39,34% | 52,01% | 28,21% | 54,46% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| BA | 29,66% | 77,62% | 31,69% | 51,21% | 43,07% | 56,08% | 10,30% | 37,27% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% |
| CE | 23,41% | 69,05% | 34,17% | 66,37% | 57,43% | 9,62% | 36,42% | - | - | - | - | - | - | - | - | |
| DF | 15,78% | 54,37% | 36,28% | 68,98% | 59,90% | 74,44% | 9,94% | 46,59% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| ES | 36,69% | 87,24% | 25,20% | 59,50% | 50,92% | - | - | - | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
| GO | 21,41% | 64,06% | 13,76% | 42,97% | 35,28% | 54,78% | 86,48% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| MA | 26,18% | 68,24% | 14,95% | 42,54% | 34,87% | 9,62% | 36,42% | - | - | - | - | - | - | - | - | |
| MG | 42,64% | 95,40% | 30,45% | 49,78% | 41,72% | 54,61% | 29,01% | 57,33% | - | - | 61,31% | 96,72% | 61,31% | - | 73,11% | 88,85% |
| MS | 41,38% | 88,50% | 94,57% | 141,26% | 128,29% | 59,96% | 92,72% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| *MT | 69,67% | 124,93% | 114,64% | 184,10% | 184,10% | 138,36% | 184,70% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| PA | 21,09% | 72,98% | 20,44% | 60,01% | 51,41% | 30,00% | 56,63% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| PB | 18,09% | 57,45% | 15,45% | 43,15% | 35,46% | 22,29% | 47,33% | 137,98% | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| PE | 38,23% | 84,30% | 36,37% | 69,09% | 60,00% | 16,28% | 40,10% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| PI | 14,50% | 52,66% | 23,45% | 53,08% | 44,85% | 11,89% | 34,81% | - | - | 61,31% | 94,35% | 61,31% | 80,75% | 71,03% | 86,58% | |
| PR | 26,69% | 75,96% | 25,00% | 56,98% | 25,00% | 36,36% | 20,23% | 46,67% | 70,00% | - | 61,31% | 96,72% | 61,31% | - | 73,11% | 88,85% |
| RJ | 31,92% | 88,46% | 34,36% | 81,09% | 71,35% | 11,35% | 23,46% | 100,00% | - | 61,31% | 99,15% | 61,31% | - | 75,25% | 91,18% | |
| RN | 23,86% | 65,15% | 16,93% | 44,99% | 37,19% | 13,22% | 36,41% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| RO | 23,34% | 64,46% | 85,71% | 130,29% | 117,90% | 29,00% | 57,82% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| RR | 17,80% | 47,25% | 20,00% | 48,81% | 40,81% | 9,97% | 36,86% | - | - | - | - | - | - | - | - | |
| RS | 35,75% | 81,00% | 38,81% | 46,69% | 38,81% | 51,43% | 9,96% | 32,48% | - | - | 61,31% | 94,35% | 61,31% | - | 71,03% | 86,58% |
| *SC | 20,49% | 60,66% | 25,87% | - | 60,92% | 9,93% | 36,81% | 90,71% | - | 61,31% | 94,35% | 61,31% | - | 71,03% | 86,58% | |
| SE | 18,46% | 62,27% | 9,73% | 39,80% | 32,28% | - | - | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% | |
| SP | 59,19% | 112,25% | 25,00% | - | 46,67% | 10,48% | 34,73% | - | - | 61,31% | 96,72% | 61,31% | - | 73,12% | 88,85% | |
| TO | 25,72% | 67,62% | 32,84% | 64,72% | 55,86% | 70,05% | 9,94% | 46,59% | - | - | 61,31% | 94,35% | 61,31% | 80,74% | 71,03% | 86,58% |
* MVA’s alteradas por este Ato COTEPE/MVA.
TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS E LUBRIFICANTES
PI |
57,28% |
109,71% |
15,32% |
38,94% |
89,07% |
127,80% |
- |
- |
30% |
- |
61,31% |
94,35% |
61,31% |
- |
71,03% |
86,58% |
PR |
70,05% |
136,18% |
35,04% |
53,45% |
147,41% |
181,15% |
- |
68,69% |
30,00% |
- |
61,31% |
96,72% |
61,31% |
|
73,11% |
88,85% |
RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
49,45% |
84,50% |
- |
- |
61,31% |
99,14% |
61,31% |
- |
75,25% |
91,18% |
RN |
75,04% |
133,39% |
32,62% |
59,78% |
84,20% |
121,92% |
- |
- |
112,95% |
117,00% |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
RO |
69,77% |
126,35% |
20,13% |
44,74% |
85,15% |
110,40% |
46,40% |
76,39% |
31,30% |
58,25% |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
RR |
107,72% |
159,65% |
45,81% |
75,67% |
118,16% |
162,84% |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
RS |
86,73% |
148,97% |
41,20% |
60,45% |
155,85% |
190,74% |
30,70% |
57,47% |
- |
- |
61,31% |
94,35% |
61,31% |
- |
71,03% |
86,58% |
SC |
65,84% |
121,12% |
18,12% |
34,23% |
134,96% |
167,00% |
40,80% |
69,64% |
- |
- |
61,31% |
94,35% |
61,31% |
- |
71,03% |
86,58% |
SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
4,97% |
26,47% |
131,71% |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
SP |
59,19% |
112,25% |
33,80% |
52,05% |
81,99% |
106,80% |
- |
- |
- |
- |
61,31% |
96,72% |
61,31% |
- |
73,12% |
88,85% |
TO |
72,85% |
130,47% |
16,38% |
32,25% |
74,75% |
98,58% |
21,67% |
46,59% |
30% |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
*MVA’s alteradas por este Ato COTEPE/MVA.
TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS E LUBRIFICANTES
UF |
Gasolina |
Óleo |
GLP |
QAV |
Lubrificante |
Lubrificante |
||||||
Inter |
Interesta |
Inter |
Interesta |
Inter |
Interesta |
Inter |
Interesta |
Inter |
Interesta-duais |
Inter |
Originado de |
|
AC |
163,48% |
251,30% |
36,46% |
81,95% |
85,90% |
147,87% |
45,89% |
94,53% |
61,31% |
94,35% |
61,31% |
86,58% |
AL |
83,73% |
151,68% |
18,52% |
42,80% |
100,53% |
141,60% |
12,40% |
35,42% |
61,31% |
94,35% |
61,31% |
86,58% |
AM |
63,93% |
118,57% |
22,24% |
47,28% |
86,48% |
124,67% |
- |
- |
61,31% |
94,35% |
61,31% |
86,58% |
AP |
68,68% |
124,91% |
19,25% |
43,68% |
72,80% |
96,36% |
103,59% |
171,46% |
61,31% |
94,35% |
61,31% |
86,58% |
BA |
166,72% |
265,37% |
31,79% |
55,05% |
120,39% |
150,45% |
84,83% |
122,69% |
61,31% |
94,35% |
61,31% |
86,58% |
CE |
88,82% |
158,66% |
32,40% |
59,52% |
130,13% |
194,60% |
62,48% |
116,64% |
- |
- |
- |
- |
DF |
59,19% |
112,25% |
12,23% |
27,54% |
73,88% |
97,59% |
- |
- |
61,31% |
94,35% |
61,31% |
86,58% |
ES |
89,02% |
158,93% |
23,13% |
39,92% |
54,75% |
86,45% |
29,84% |
73,12% |
61,31% |
94,35% |
61,31% |
86,58% |
GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
40,85% |
40,85% |
61,31% |
94,35% |
61,31% |
86,58% |
MA |
75,19% |
133,59% |
26,76% |
52,72% |
68,25% |
102,72% |
101,11% |
142,30% |
- |
- |
- |
- |
MG |
67,81% |
129,88% |
26,18% |
48,45% |
99,26% |
143,00% |
30,81% |
74,41% |
61,31% |
96,72% |
61,31% |
88,85% |
MS |
96,03% |
161,38% |
45,36% |
75,13% |
138,39% |
170,90% |
109,09% |
151,92% |
61,31% |
94,35% |
61,31% |
86,58% |
*MT |
133,85% |
189,97% |
148,92% |
178,91% |
72,95% |
180,32% |
296,68% |
391,88% |
61,31% |
94,35% |
61,31% |
86,58% |
PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
217,46% |
353,51% |
61,31% |
94,35% |
61,31% |
86,58% |
PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
57,87% |
90,20% |
61,31% |
94,35% |
61,31% |
86,58% |
PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
- |
- |
61,31% |
94,35% |
61,31% |
86,58% |
PI |
57,28% |
109,71% |
15,32% |
38,94% |
89,07% |
127,80% |
88,47% |
151,30% |
61,31% |
94,35% |
61,31% |
86,58% |
PR |
70,05% |
136,18% |
35,04% |
53,45% |
147,41% |
181,15% |
42,86% |
90,48% |
61,31% |
96,72 % |
61,31% |
88,85% |
RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
42,37% |
77,96% |
61,31% |
99,14% |
61,31% |
91,18% |
RN |
89,60% |
152,79% |
47,36% |
77,54% |
104,66% |
146,58% |
51,21% |
82,19% |
61,31% |
94,35% |
61,31% |
86,58% |
RO |
69,77% |
126,35% |
20,13% |
44,74% |
85,15% |
110,40% |
39,96% |
86,62% |
61,31% |
94,35% |
61,31% |
86,58% |
RR |
156,38% |
220,48% |
82,26% |
119,59% |
172,69% |
228,55% |
68,16% |
124,22% |
- |
- |
- |
- |
RS |
86,73% |
148,97% |
41,20% |
60,45% |
155,85% |
190,74% |
- |
- |
61,31% |
94,35% |
61,31% |
86,58% |
SC |
65,84% |
121,12% |
18,12% |
34,23% |
134,96% |
167,00% |
- |
- |
61,31% |
94,35% |
61,31% |
86,58% |
SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
19,01% |
43,38% |
61,31% |
94,35% |
61,31% |
86,58% |
SP |
59,19% |
112,25% |
33,80% |
52,05% |
81,99% |
106,80% |
40,76% |
87,69% |
61,31% |
96,71% |
61,31% |
88,85% |
TO |
72,85% |
130,47% |
16,38% |
32,25% |
74,75% |
98,58% |
72,85% |
130,47% |
61,31% |
94,35% |
61,31% |
86,58% |
*MVA’s alteradas por este Ato COTEPE/MVA.
Este ato entra em vigor na data de sua publicação no Diário Oficial da União.
Manuel Dos Anjos Marques Teixeira