The Ministry of Justice and Public Security released a technical note to guide Procons throughout Brazil on the new form of fuel taxation. In March, President Jair Bolsonaro sanctioned the bill (PL) that provides for a one-time collection of the Tax on the Circulation of Goods and Services (ICMS) on fuels, including imported ones. The text provides for the charge to be made based on a fixed rate per volume sold and unique throughout the country. The purpose of the measure is to facilitate the inspection of this type of product. (https://agenciabrasil.ebc.com.br/politica/noticia/2022-03/president-sanciona-hoje-pl-da-cobranca-unica-de-icms-de-combustivel)
According to the statement, issued through the National Consumer Secretariat (Senacon), among the guidelines for Procons is inspection with the aim of verifying that gas stations are clearly informing consumers about the way they are taxes are levied on the final price of gasoline, diesel or ethanol.
Likewise, the Procons must conduct investigations to determine possible practices of abusive charging, observing the criteria for the composition of the fuel price to prevent the consumer from being harmed.
Changes
Diesel, biodiesel, gasoline, anhydrous ethanol (which is blended with gasoline), liquefied petroleum gas (LPG) and liquefied natural gas (GLGN) are the fuels affected by the new law.
The tax rate was a percentage charged on top of the final price of the liter at the pump, which suffers from dollar and international price variations, burdening the final amount charged to consumers. The new law determines that ICMS is charged on the price at the refinery or at the import counter, when the fuel comes from abroad. You new valuesby the proposal, were defined by the National Council of Finance Policy (Confaz), which brings together representatives of the economic area of all states and the Federal District.
On March 24, Confaz defined a ceiling of R$ 1.006 per liter for the S10 variety for the ICMS rate on diesel and extended, for 90 days, the freezing of the ICMS tax base on gasoline, ethanol and cooking gas.
