Amendment of the ICMS Tax Status Code (CST) to comply with Resolution No. 13/2012

Adjustment SINIEF nº 20, of 11.7.2012 - DOU 1 of 11.09.2012

Amends the Agreement s / nº, which instituted the National Integrated System of Economic-Tax Information - SINIEF -, in relation to the Tax Status Code Attachment.

The National Council for Farm Policy - CONFAZ, at its 183rd extraordinary meeting, held in Brasília, DF, on November 7, 2012, in view of the provisions of art. 199 of the National Tax Code (Law No. 5.172, of October 25, 1966), and in Federal Senate Resolution No. 13, of April 25, 2012, resolves to celebrate the following

ADJUSTMENT

Clause one. Table A - Origin of Merchandise or Service, of the Tax Status Code Attachment s / no, of December 15, 1970, which instituted the Integrated System of Economic and Tax Information - SINIEF becomes effective with the following wording: < / p>

“Table A - Origin of the Goods or Service

0 - National, except those indicated in codes 3 to 5;

1 - Foreign - Direct import, except as indicated in code 6;

2 - Foreign - Purchased on the domestic market, except as indicated in code 7;

3 - National, merchandise or goods with Import Content greater than 40% (forty percent);

4 - National, whose production has been carried out in accordance with the basic production processes dealt with in Decree-Law No. 288/67, and Laws No. 8,248 / 1991, 8,387 / 1991, 10,176 / 2001 and 11,484 / 2007 ;

5 - National, merchandise or goods with Import Content less than or equal to 40% (forty percent);

6 - Foreign - Direct import, without national similar, included in the list of CAMEX Resolution;

7 - Foreign - Acquired in the domestic market, without a national counterpart, included in the CAMEX Resolution list. ”.

Second clause. The Explanatory Note to the Attachment Tax Status Code of the Agreement no., Of December 15, 1970, is added to items 2 and 3 with the following wording, numbering the existing item for item 1:

“2. The import content referred to in codes 3

and 5 of Table A is measured according to standards issued by the National Council for Farm Policy - CONFAZ.

3. The list referred to in the Resolution of the Council of Ministers of the Chamber of Foreign Trade - CAMEX -, referred to in codes 6 and 7 of Table A, includes, under the terms of Federal Senate Resolution No. 13/12, the assets or imported goods without a national counterpart. ”

Third clause. This adjustment takes effect on the date of its publication in the Federal Official Gazette, taking effect as of January 1, 2013.