Due to the Federal Constitutional Amendment No. 87/2015 and No. 93/2015 ICMS, the executive of the RS regulated through Decree No. 52,839 / 2015 and Normative Instruction No. 8/2016 RE the way taxpayers of this state should proceed as to the bookkeeping and the payment of tax related to the tax rate difference on transactions initiated in the RS to allocate goods to final consumers not taxpayer located in another unit of the federation.
According to the above rules, the tax rate difference of debt intended to RS regarding the percentage relating to sharing of this tax (60% - 2016, 40% - in 2017, 20% - 2018) must be declared and paid by the taxpayer of this state when here start their operation, usually along with the ICMS related to internal operations (in RS).
Thus, launching the GIA in the years 2016-2018, the debts on the part that is to RS as mentioned above, should be informed by the taxpayer in the field 13 of Table A (Other accounts receivable), detailing the said debt in Annex XV marked with the code 09 - Rate Differential - goods or services provided to the end consumer does not pay that tax - Amendment No. 87/15.
In EFD ICMS / IPI releases shall be recorded in the registry C101, E300 being reflected in the registry, and children.
Finally, the deadline for the payment of this tax shall be paid within which is already applied to the payment of your monthly ICMS, according to the cases determined in Appendix III of RICMS / RS, noting the special rules for payment on occurrence of the event generator.
