[Free Translation] The Agreement No. 92/15 (which was amended by Agreement No. 146/15) establishes the system of standardization and identification (CEST code) of goods and assets that may be subject to tax substitution schemes and ICMS payment in advance with the closure tax, related to subsequent operations. On 12/15/2015 CONFAZ issued a note stating that the changes lend themselves to a variety of purposes, especially the following: a) a new system of standardization and identification of goods and assets that may be subject to tax substitution schemes and ICMS payment in advance with the closure of tax, related to subsequent operations, must be observed by all taxpayers of ICMS, regardless the tax regime, b) determine which goods may be included by the states and the Federal District in tax substitution schemes and anticipation of payment of taxes with tax foreclosure, relating to subsequent operations. Therefore, the list is authorizing to these federated units; c) standardize the descriptions and codifications of goods subject to tax substitution schemes and anticipation of payment of taxes with tax foreclosure, relating to subsequent operations; d) allow the proper identification of goods which, while distinct, are classified in the same NCM / HS; e) assign the specifier Code of Tax Substitution - CEST, allowing the correct identification of the subject merchandise subject to tax substitution schemes and anticipation of payment of taxes with tax foreclosure, relating to subsequent operations and, consequently, the tax treatment for the which it is subject; f) enable application development that will perform the calculation of ICMS due to tax substitution and in anticipation of the payment of taxes with tax foreclosure on to subsequent operations.
Salientamos que, em decorrência desta uniformização, a nível nacional, a partir de 01 de janeiro de 2016, somente estarão sujeitas aos regimes de substituição tributária e de antecipação do recolhimento do imposto com encerramento de tributação, relativos às operações subsequentes as mercadorias constantes dos Anexos do Convênio ICMS 92/15, nas operações realizadas por qualquer contribuinte do ICMS, optantes ou não pelo Simples Nacional.
Assim, todas as empresas que tem mercadorias sujeitas ao ICMS ST devem verificar os Anexos do Convênio 92/15 para conferir se, eventualmente, alguma mercadoria possa ter sido excluída deste regime. Neste caso, deverá levantar o valor dos estoques existente em 31/12/2015 a fim de apurar os créditos inerentes, nos termos do Decreto nº 52.840/15 e IN RE nº 72/15.
We stress that , as a result of this standardization at national level , as of January 2016 01 , will only be subject to tax substitution schemes and anticipation of payment of taxes with tax foreclosure, relating to subsequent operations the goods listed in Annexes the ICMS Agreement 92/15 , in operations carried out by any ICMS taxpayers , opting or not the National Simple . Thus, all companies that have goods placed under the ICMS ST should verify the Annexes to the Agreement 92/15 to see if possibly some merchandise may have been excluded from this scheme. In this case , it should raise the value of existing inventories at 12.31.2015 in order to determine the inherent credits under Decree No. 52,840 / 15 and IN RE No. 72/15 .
