Sindicato Interestadual das Indústrias Misturadoras, Envasilhadoras de Produtos Derivados de Petróleo
Simepetro - Sindicato Interestadual das Indústrias Misturadoras, Envasilhadoras de Produtos Derivados de Petróleo
(11) 3207 0072
Ato Cotepe altera IVA para lubrificantes

ATO COTEPE/MVA Nº 3, DE 28 DE MARÇO DE 2013

  • ·         Publicado no DOU de 01.04.13

Altera as Tabelas I, II, III e XIII anexas ao ATO COTEPE/ICMS 21/08, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/07, que dispõe sobre o regime de substituição tributária nas operações com combustíveis e lubrificantes, derivados ou não de petróleo, e com outros produtos.

O Secretário-Executivo do Conselho Nacional de Política Fazendária – CONFAZ, no uso de suas atribuições e considerando o disposto na cláusula oitava do Convênio ICMS 110/07, de 28 de setembro de 2007, torna público que os Estados do Amapá, Minas Gerais, Rio Grande do Norte e Rio Grande do Sul, a partir de 01 de maio de 2013, adotarão as margens de valor agregado, a seguir indicadas nas Tabelas I, II, III e XIII, de que tratam os incisos I,II, III e X, do Ato COTEPE/ICMS 21/08, de 25 de junho de 2008.

TABELA I – OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS

UF

Gasolina Automotiva e

Álcool Anidro

Álcool hidratado

Óleo Combustível

Gás Natural Veicular

Lubrificante Derivado de Petróleo

Lubrificante Não derivado de Petróleo

Internas

Interesta-duais

Internas

Interestaduais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interestaduais

Alíquota

7%

Alíquota

12%

Originado de Importação 4%

Alíquota

7%

Alíquota

12%

Originado de Importação 4%

AC

39,21%

83,97%

41,58%

73,45%

64,60%

9,93%

36,81%

AL

33,41%

82,75%

74,72%

122,59%

110,62%

24,46%

49,96%

AM

13,56%

51,41%

19,44%

68,26%

59,26%

*AP

22,54%

63,38%

18,76%

47,26%

39,34%

52,01%

28,21%

54,46%

61,31%

94,35%

61,31%

80,74%

71,03%

86,85%

BA

29,66%

77,62%

31,69%

51,21%

43,07%

10,30%

37,27%

CE

23,41%

69,05%

34,17%

66,37%

57,43%

9,62%

36,42%

DF

15,78%

54,37%

36,28%

68,98%

59,90%

9,94%

46,59%

ES

36,69%

87,24%

25,20%

59,50%

50,92%

GO

21,41%

64,06%

13,76%

42,97%

35,28%

54,78%

86,48%

MA

26,18%

68,24%

14,95%

42,54%

34,87%

9,62%

36,42%

*MG

42,64%

95,40%

30,45%

49,78%

41,72%

54,61%

29,01%

57,33%

61,31%

96,72%

61,31%

73,11%

88,85%

MS

41,38%

88,50%

94,57%

141,26%

128,29%

59,96%

92,72%

MT

69,67%

124,93%

114,64%

184,10%

184,10%

138,36%

184,70%

PA

21,09%

72,98%

20,44%

60,01%

51,41%

9,62%

36,42%

PB

18,09%

57,45%

15,45%

43,15%

35,46%

22,29%

47,33%

137,98%

PE

38,23%

84,30%

36,37%

69,09%

60,00%

16,28%

40,10%

PI

14,50%

52,66%

23,45%

53,08%

44,85%

11,89%

34,81%

PR

26,69%

75,96%

25,00%

56,98%

25,00%

20,23%

46,67%

70,00%

RJ

31,92%

88,46%

34,36%

81,09%

71,35%

11,35%

23,46%

100,00%

*RN

23,86%

65,15%

16,93%

44,99%

37,19%

13,22%

36,41%

61,31%

94,35%

61,31%

80,74%

71,03%

86,58%

RO

23,34%

64,46%

85,71%

130,29%

117,90%

29,00%

57,82%

RR

17,80%

47,25%

20,00%

48,81%

40,81%

9,97%

36,86%

*RS

35,75%

81,00%

38,81%

46,69%

38,81%

51,43%

9,96%

32,48%

61,31%

94,35%

61,31%

71,03%

86,58%

SC

20,49%

60,66%

19,69%

42,76%

9,93%

36,81%

90,71%

SE

18,46%

62,27%

9,73%

39,80%

32,28%

SP

59,19%

112,25%

25,00%

46,67%

10,48%

34,73%

TO

25,72%

67,62%

32,84%

64,72%

55,86%

9,94%

46,59%

* MVA’s alteradas por este Ato COTEPE/MVA.

 

 

 

 

 

TABELA II – OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS E LUBRIFICANTES

UF

Gasolina Automotiva

Óleo Diesel

G L P

Óleo Combustível

Gás Natural Veicular

Lubrificante Derivado de Petróleo

Lubrificante Não derivado de Petróleo

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interestaduais

Alíquota

7%

Alíquota

12%

Originado de Importação 4%

AC

101,12%

166,51%

41,13%

84,29%

136,32%

180,65%

41,45%

76,22%

30%

AL

83,73%

151,68%

18,52%

42,80%

100,53%

141,60%

24,46%

49,95%

131,71

AM

63,93%

118,57%

22,24%

47,28%

86,48%

124,67%

30%

*AP

68,68%

124,91%

19,25%

43,68%

72,80%

96,36%

50,14%

80,90%

30%

61,31%

94,35%

61,31%

80,74%

71,03%

86,58%

BA

78,60%

144,66%

31,79%

58,79%

98,32%

138,97%

31,46%

58,38%

203,53%

CE

69,94%

132,80%

19,16%

43,56%

95,61%

135,68%

29,76%

56,34%

107,26%

119,74%

DF

59,19%

112,25%

12,23%

27,54%

73,88%

97,59%

9,94%

46,59%

30%

ES

89,02%

158,93%

23,13%

39,92%

54,75%

86,45%

151,58%

GO

56,46%

111,43%

17,54%

33,56%

106,72%

134,91%

28,47%

54,78%

30%

MA

75,19%

133,59%

26,76%

52,72%

68,25%

102,72%

30%

*MG

67,81%

129,88%

26,18%

48,45%

99,26%

143,00%

31,37%

60,21%

207,40%

61,31%

96,72%

61,31%

73,11%

88,85%

MS

96,03%

161,38%

45,36%

75,13%

138,39%

170,90%

81,47%

118,64%

243,30%

MT

133,85%

189,97%

148,92%

172,91%

159,50%

180,32%

148,92%

178,91%

223,41%

PA

68,00%

140,00%

37,92%

66,17%

97,38%

137,81%

29,76%

56,34%

30%

PB

63,90%

118,53%

20,97%

45,75%

74,69%

110,47%

19,52%

44,00%

182,13%

201,26%

PE

84,30%

145,74%

19,34%

45,54%

92,76%

119,05%

30,31%

57,00%

168,96%

PI

57,28%

109,71%

15,32%

38,94%

89,07%

127,80%

30%

PR

70,55%

136,18%

35,04%

53,45%

147,41%

181,15%

68,69%

30,00%

RJ

83,08%

161,54%

42,83%

64,17%

48,30%

68,53%

49,45%

84,50%

*RN

75,04%

133,39%

32,62%

59,78%

84,20%

121,92%

112,95%

117,00%

61,31%

94,35%

61,31%

80,74%

71,03%

86,58%

RO

69,77%

126,35%

20,13%

44,74%

85,15%

110,40%

46,40%

76,39%

31,30%

58,25%

RR

107,72%

159,65%

45,81%

75,67%

118,16%

162,84%

*RS

75,06%

133,42%

41,20%

60,46%

155,85%

190,74%

30,70%

57,47%

61,31%

94,35%

61,31%

71,03%

86,58%

SC

65,84%

121,12%

18,12%

34,23%

134,96%

167,00%

40,80%

69,64%

SE

52,96%

109,54%

17,94%

42,10%

95,99%

136,14%

4,97%

26,47%

131,71%

SP

59,19%

112,25%

33,80%

52,05%

81,99%

106,80%

TO

72,85%

130,47%

16,38%

32,25%

74,75%

98,58%

21,67%

46,59%

30%

*MVA’s alteradas por este Ato COTEPE/MVA.

 

 

 

 

 

 

 

 

 

 

 

 

TABELA III – OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEIS E LUBRIFICANTES

UF

Gasolina Automotiva

Óleo Diesel

GLP

QAV

Lubrificante Derivado de Petróleo

Lubrificante Não derivado de Petróleo

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Interesta-duais

Internas

Originado de Importação 4%

AC

163,48%

251,30%

36,46%

81,95%

85,90%

147,87%

45,89%

94,53%

AL

83,73%

151,68%

18,52%

42,80%

100,53%

141,60%

12,40%

35,42%

AM

63,93%

118,57%

22,24%

47,28%

86,48%

124,67%

*AP

68,68%

124,91%

19,25%

43,68%

72,80%

96,36%

103,59%

171,46%

61,31%

94,35%

61,31%

86,58%

BA

166,72%

265,37%

31,79%

55,05%

120,39%

150,45%

84,83%

122,69%

CE

88,82%

158,66%

32,40%

59,52%

130,13%

194,60%

62,48%

116,64%

DF

59,19%

112,25%

12,23%

27,54%

73,88%

97,59%

ES

89,02%

158,93%

23,13%

39,92%

54,75%

86,45%

29,84%

73,12%

GO

56,46%

111,43%

17,54%

33,56%

106,72%

134,91%

40,85%

40,85%

MA

75,19%

133,59%

26,76%

52,72%

68,25%

102,72%

101,11%

142,30%

*MG

67,81%

129,88%

26,18%

48,45%

99,26%

143,00%

30,81%

74,41%

61,31%

96,72%

61,31%

88,85%

MS

96,03%

161,38%

45,36%

75,13%

138,39%

170,90%

109,09%

151,92%

MT

133,85%

189,97%

148,92%

178,91%

72,95%

180,32%

296,68%

391,88%

PA

68,00%

140,00%

37,92%

66,17%

97,38%

137,81%

217,46%

353,51%

PB

63,90%

118,53%

20,97%

45,75%

74,69%

110,47%

57,87%

90,20%

PE

84,30%

145,74%

19,34%

45,54%

92,76%

119,05%

PI

57,28%

109,71%

15,32%

38,94%

89,07%

127,80%

88,47%

151,30%

PR

70,05%

136,18%

35,04%

53,45%

147,41%

181,15%

42,86%

90,48%

RJ

83,08%

161,54%

42,83%

64,17%

48,30%

68,53%

42,37%

77,96%

*RN

89,60%

152,79%

47,36%

77,54%

104,66%

146,58%

51,21%

82,19%

61,31%

94,35%

61,31%

86,58%

RO

69,77%

126,35%

20,13%

44,74%

85,15%

110,40%

39,96%

86,62%

RR

156,38%

220,48%

82,26%

119,59%

172,69%

228,55%

68,16%

124,22%

*RS

75,06%

133,42%

41,20%

60,46%

155,85%

190,74%

61,31%

94,35%

61,31%

86,58%

SC

65,84%

121,12%

18,12%

34,23%

134,96%

167,00%

SE

52,96%

109,54%

17,94%

42,10%

95,99%

136,14%

19,01%

43,38%

SP

59,19%

112,25%

33,80%

52,05%

81,99%

106,80%

40,76%

87,69%

TO

72,85%

130,47%

16,38%

32,25%

74,75%

98,58%

72,85%

130,47%

*MVA’s alteradas por este Ato COTEPE/MVA.