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Decree No. 32.595 establishing the advance payment of State taxes (ICMS) for the entry of live or slaughtered pigs into the State.

Country/Territory
Brazil
Territorial subdivision
Maranhão
Document type
Regulation
Date
2017
Source
FAO, FAOLEX
Subject
Livestock, Food & nutrition
Keyword
Swine Tax/levy Transport/storage Meat
Geographical area
Amazonia, Americas, Latin America and the Caribbean, North Atlantic, South America, South Atlantic
Entry into force notes
This Decree enters into force on the day of its publication.
Abstract

This Decree, consisting of 4 articles and one Annex, establishes the advance payment of ICMS (State Tax on the Circulation of Goods and Services) on the entry of live or slaughtered pigs as well as their related products into the State of Maranhão. It establishes that these taxes on operations related to the movement of goods and on services of interstate and intermunicipal transport and communication services - ICMS, are subject to the entrance into this State of live or slaughtered pigs, as well as their products. The tax shall be required when the products are first taxed in that State. The basis of calculation of the tax will be the value of the product expressed in the invoice plus the percentage of aggregation of 30%. The credit in the calculation of the tax due may not exceed 7%, due to the reduction provided for in the first clause of ICMS Agreement 89/05 of 17 August 2005.

Full text
Portuguese
Website
www.normasbrasil.com.br