Espírito Santo
CONVÊNIO ICMS 84, DE 28-6-2002
(DO-U DE 5-7-2002)
– c/Retific. no D. Oficial
de 11-7-2002 –
ICMS
SUBSTITUIÇÃO TRIBUTÁRIA
Combustível
Modifica as margens de valor agregado, aplicadas no cálculo do ICMS da
substituição
tributária nas operações com combustíveis, com efeitos desde
5-7-2002.
Alteração do Convênio ICMS 3, de 16-4-99 (Informativo 17/99).
O CONSELHO NACIONAL DE POLÍTICA FAZENDÁRIA (CONFAZ), na sua 106ª Reunião
Ordinária, realizada em Porto Alegre, RS, no dia 28 de junho de 2002, tendo
em vista o disposto nos artigos 102 e 199 do Código Tributário Nacional
(Lei nº 5.172, de 25 de outubro de 1966) e nos artigos 6º ao 10 da Lei Complementar
nº 87, de 13 de setembro de 1996, resolve celebrar o seguinte Convênio:
Cláusula primeira – Os percentuais constantes dos Anexos do Convênio ICMS
03/99, de 16 de abril de 1999, ficam alterados como segue:
ANEXO I do Convênio ICMS 03/99
OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
|
UF |
Gasolina Automotiva e
|
Álcool Hidratado |
Óleo Combustível |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
||
|
Alíquota 7% |
Alíquota 12% |
||||||
|
AC |
17,80% |
57,07% |
20,00% |
48,81% |
40,81% |
9,62% |
36,42% |
|
AL |
33,39% |
77,85% |
35,26% |
67,73% |
58,73% |
9,62% |
36,42% |
|
AM |
19,37% |
59,16% |
23,46% |
53,09% |
44,86% |
9,62% |
36,42% |
|
AP |
19,37% |
59,16% |
20,00% |
48,81% |
40,81% |
9,65% |
36,47% |
|
BA |
27,96% |
75,29% |
31,69% |
63,30% |
54,53% |
10,30% |
37,27% |
|
CE |
29,29% |
72,39% |
43,32% |
77,72% |
68,16% |
9,62% |
36,42% |
|
DF |
78,14% |
137,53% |
35,67% |
68,24% |
59,20% |
9,94% |
46,58% |
|
ES |
21,60% |
62,13% |
33,92% |
66,05% |
57,13% |
10,48% |
37,50% |
|
GO |
61,82% |
118,68% |
45,48% |
82,84% |
73,01% |
10,54% |
34,80% |
|
MA |
21,60% |
62,13% |
25,00% |
55,01% |
46,68% |
9,62% |
36,42% |
|
MG |
64,85% |
119,80% |
40,53% |
– |
64,90% |
15,47% |
40,82% |
|
MS |
75,54% |
134,05% |
39,28% |
108,92% |
97,69% |
9,73% |
36,57% |
|
MT |
92,42% |
156,56% |
53,19% |
104,25% |
60,81% |
123,05% |
168,73% |
|
PA |
18,50% |
69,28% |
33,44% |
65,46% |
56,56% |
9,62% |
36,42% |
|
PB |
55,26% |
107,02% |
38,50% |
62,54% |
71,78% |
9,62% |
36,42% |
|
PE |
42,35% |
89,80% |
38,06% |
71,21% |
62,00% |
12,58% |
35,65% |
|
PI |
22,21% |
62,94% |
27,27% |
57,82% |
49,33% |
12,63% |
40,17% |
|
PR |
76,71% |
138,80% |
46,82% |
66,51% |
57,56% |
20,23% |
46,67% |
|
RJ |
23,93% |
77,04% |
28,30% |
59,57% |
51,00% |
10,54% |
34,80% |
|
RN |
36,30% |
81,74% |
40,90% |
74,73% |
65,33% |
9,62% |
36,42% |
|
RO |
18,56% |
58,08% |
32,81% |
64,68% |
55,83% |
9,97% |
36,86% |
|
RR |
17,80% |
47,25% |
20,00% |
48,81% |
40,81% |
9,97% |
36,86% |
|
RS |
21,60% |
62,13% |
43,69% |
78,18% |
68,60% |
9,97% |
36,86% |
|
SC |
66,61% |
122,15% |
44,18% |
78,79% |
69,19% |
9,93% |
36,81% |
|
SE |
18,56% |
58,08% |
36,73% |
69,55% |
60,43% |
10,48% |
39,23% |
|
SP |
60,92% |
114,56% |
33,52% |
65,56% |
56,66% |
10,48% |
39,23% |
|
TO |
21,60% |
62,13% |
58,27% |
96,28% |
85,72% |
9,94% |
36,82% |
ANEXO II do Convênio ICMS 03/99
OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
Óleo Combustível |
Gás Natural Veicular |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
|
|
AC |
96,17% |
161,56% |
29,44% |
72,59% |
116,45% |
160,78% |
29,76% |
56,34% |
30% |
|
AL |
105,88% |
174,51% |
43,62% |
73,04% |
163,79% |
199,76% |
53,45% |
84,88% |
– |
|
AM |
113,57% |
184,76% |
43,61% |
73,02% |
95,89% |
136,01% |
20,45% |
45,12% |
30% |
|
AP |
118,53% |
191,37% |
50,51% |
81,34% |
128,54% |
159,70% |
29,76% |
56,34% |
30% |
|
BA |
91,36% |
162,14% |
41,56% |
70,56% |
120,39% |
150,45% |
31,46% |
58,39% |
203,53% |
|
CE |
72,88% |
130,51% |
18,21% |
57,61% |
115,33% |
159,43% |
29,76% |
56,34% |
269,81% |
|
DF |
89,34% |
152,46% |
54,69% |
75,78% |
236,22% |
282,06% |
9,94% |
46,58% |
30% |
|
ES |
71,70% |
128,94% |
22,55% |
47,65% |
151,57% |
203,10% |
– |
– |
163,21% |
|
GO |
93,18% |
161,05% |
36,98% |
67,06% |
127,96% |
159,05% |
30,62% |
57,37% |
30% |
|
MA |
102,28% |
169,71% |
38,23% |
66,54% |
121,25% |
166,57% |
– |
– |
30% |
|
MG |
98,01% |
164,01% |
21,50% |
48,18% |
91,59% |
133,65% |
15,47% |
40,82% |
207,40% |
|
MS |
110,84% |
181,12% |
49,43% |
80,04% |
188,33% |
227,65% |
37,22% |
65,33% |
234,50% |
|
MT |
199,63% |
299,51% |
76,77% |
112,97% |
238,39% |
284,54% |
123,05% |
168,73% |
234,50% |
|
PA |
88,64% |
169,49% |
37,92% |
66,17% |
97,38% |
137,81% |
29,76% |
56,34% |
30% |
|
PB |
85,62% |
147,50% |
35,62% |
63,40% |
130,20% |
177,35% |
29,74% |
56,31% |
182,13% |
|
PE |
72,70% |
130,27% |
46,16% |
76,10% |
179,43% |
217,53% |
– |
– |
232,60% |
|
PI |
98,60% |
164,80% |
42,94% |
72,22% |
123,34% |
169,08% |
– |
– |
30% |
|
PR |
85,55% |
150,74% |
42,51% |
61,94% |
172,94% |
212,65% |
38,29% |
68,69% |
30% |
|
RJ |
82,96% |
161,37% |
42,37% |
61,78% |
82,69% |
107,60% |
41,75% |
72,87% |
30% |
|
RN |
78,02% |
137,36% |
34,90% |
62,53% |
119,34% |
164,27% |
– |
– |
236,40% |
|
RO |
120,28% |
193,70% |
50,51% |
81,34% |
115,62% |
145,02% |
29,76% |
58,34% |
– |
|
RR |
107,72% |
159,65% |
45,81% |
75,67% |
118,16% |
162,84% |
– |
– |
– |
|
RS |
111,31% |
181,75% |
38,43% |
57,31% |
167,72% |
204,23% |
30,69% |
57,46% |
30% |
|
SC |
117,84% |
190,45% |
43,04% |
62,55% |
188,64% |
228,00% |
40,80% |
69,64% |
30% |
|
SE |
88,04% |
150,73% |
37,37% |
65,51% |
136,70% |
185,18% |
– |
– |
273,83% |
|
SP |
109,39% |
179,18% |
36,21% |
54,78% |
154,73% |
189,47% |
31,98% |
60,95% |
– |
|
TO |
108,99% |
178,65% |
47,02% |
77,14% |
149,47% |
200,57% |
– |
– |
30% |
ANEXO III do Convênio ICMS 03/99
OPERAÇÕES REALIZADAS POR IMPORTADORES
|
UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
QAV |
||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|
|
AC |
163,48% |
251,30% |
36,46% |
81,95% |
85,90% |
147,87% |
45,89% |
94,53% |
|
AL |
145,89% |
227,85% |
43,46% |
72,84% |
148,80% |
199,76% |
44,17% |
73,70% |
|
AM |
166,96% |
255,95% |
82,89% |
120,34% |
95,89% |
136,01% |
139,74% |
219,65% |
|
AP |
159,50% |
246,01% |
79,52% |
116,29% |
229,73% |
274,69% |
44,17% |
73,70% |
|
BA |
138,02% |
226,06% |
68,51% |
103,03% |
120,39% |
150,45% |
84,83% |
122,69% |
|
CE |
116,10% |
188,14% |
22,43% |
63,31% |
169,16% |
224,29% |
62,48% |
116,64% |
|
DF |
105,62% |
174,15% |
59,01% |
80,70% |
171,66% |
208,71% |
– |
– |
|
ES |
77,80% |
143,56% |
22,55% |
47,65% |
151,57% |
203,10% |
37,80% |
83,73% |
|
GO |
110,73% |
184,77% |
49,44% |
82,24% |
148,68% |
182,59% |
45,65% |
94,20% |
|
MA |
102,28% |
169,71% |
38,23% |
66,54% |
121,25% |
166,57% |
102,71% |
170,28% |
|
MG |
116,01% |
188,01% |
32,55% |
61,65% |
108,65% |
154,45% |
65,70% |
120,93% |
|
MS |
130,01% |
206,68% |
63,02% |
96,41% |
214,55% |
257,44% |
96,70% |
136,98% |
|
MT |
130,27% |
207,70% |
78,30% |
115,23% |
243,16% |
290,23% |
249,13% |
366,18% |
|
PA |
88,64% |
169,49% |
37,92% |
66,17% |
97,38% |
137,81% |
217,46% |
353,51% |
|
PB |
128,44% |
204,58% |
50,69% |
81,55% |
155,78% |
208,17% |
52,38% |
83,60% |
|
PE |
92,89% |
157,18% |
37,17% |
67,28% |
179,43% |
217,50% |
– |
– |
|
PI |
148,26% |
231,01% |
78,68% |
115,27% |
123,34% |
169,09% |
109,67% |
138,26% |
|
PR |
85,55% |
150,74% |
42,51% |
61,94% |
172,94% |
212,65% |
42,86% |
90,48% |
|
RJ |
92,15% |
174,50% |
59,55% |
81,31% |
163,31% |
199,22% |
75,84% |
119,80% |
|
RN |
123,69% |
198,26% |
42,70% |
71,93% |
53,68% |
104,91% |
37,80% |
83,73% |
|
RO |
120,28% |
193,70% |
50,51% |
81,34% |
115,62% |
145,02% |
45,89% |
94,53% |
|
RR |
156,38% |
220,48% |
82,26% |
119,59% |
172,69% |
228,55% |
68,16% |
124,22% |
|
RS |
129,71% |
206,28% |
38,43% |
57,31% |
167,72% |
204,23% |
40,94% |
69,80% |
|
SC |
117,84% |
190,45% |
43,04% |
63,87% |
188,64% |
236,90% |
40,80% |
65,12% |
|
SE |
66,17% |
121,56% |
29,55% |
56,09% |
136,70% |
185,18% |
45,43% |
75,21% |
|
SP |
121,48% |
195,31% |
36,21% |
54,78% |
154,73% |
189,47% |
40,76% |
87,67% |
|
TO |
161,25% |
248,33% |
83,78% |
121,42% |
164,00% |
252,00% |
194,97% |
293,30% |
Cláusula segunda – Este Convênio entra em vigor na data de sua publicação
no Diário Oficial da União, produzindo efeitos:
I – a partir de 15 de julho de 2002, em relação ao Estado do Paraná; e
II – a partir de 5 de julho de 2002, em relação às demais Unidades da Federação.
O Portal Contábeis se isenta de quaisquer responsabilidades civis sobre eventuais discussões dos usuários ou visitantes deste site, nos termos da lei no 5.250/67 e artigos 927 e 931 ambos do novo código civil brasileiro.