In the case of import transactions, the basis of calculation is the customs value[5], which is added to the import tax, the industrial tax (IPI), the exchange tax (IOF) and all other taxes, fees, contributions and customs fees. [6] The ICMS for staple foods such as beans and rice in general has a lower rate, for example, if the standard rate of operations carried out in the state is 18%, it can be 7% or 12% for these items. It should be noted that the calculation of the ICMS is called “inside”, which means that the amount of the tax itself incorporates its basis of calculation and represents the respective peak of the tax on the invoice, a simple indication for control purposes. [7] CAVALCANTE, Márcio André Lopes. The calculation of the ICMS internally also applies in the event of a tax substitution. Researchers say the law, Manaus. Available in: www.buscadordizerodireito.com.br/jurisprudencia/detalhes/da6cb383f8f9e58f2c8af88a8c0eb65e>. Access in: 03/10/2022 Therefore, the ongoing tax reform in Brazil should improve the tax system and give it more transparency. To do this, it is necessary to eliminate the practice of calculating taxes “from within”, as is the case today. The basis for calculating the tax is the value of turnover in the event of the movement of goods.
[3] In the provision of intergovernmental and interurban transport and communication services, the basis for calculation is the price of the service. [4] The tax, if included in its own basis of calculation, corresponds to the assumption of an increased effective rate. As in the example above, when we see how he pays a tax of R$21.95, he actually applies about R$100.00 21.95%. The method of calculation “within” the ICMS is calculated as follows: TAXES AND LAW OF CIVIL PROCEDURE. CHARACTERISTIC. ALLEGED VIOLATION OF ARTICLE 535 OF THE CPC/1973. THERE ARE NO DEFECTS IN THE JUDGMENT UNDER APPEAL. ICMS BY TAX SUBSTITUTION (ICMS/ST). INCLUSION IN THE CALCULATION BASIS. 1.
There is no infringement of Article 535 of the Code of Civil Procedure if the judgment under appeal applies a sufficiently reasoned legal argument which clearly and precisely promotes the full settlement of the dispute. 2. The controversy in the file revolves around the possibility or non-inclusion of the value of the ICMS by tax substitution (ICMS/ST) in its own basis of calculation. 3. The case-law of the Oberster Gerichtshof has shown that the ICMS incorporates its own basis of calculation and that, therefore, the systematic `internal calculation` for measuring the basis of calculation of the ICMS is lawful under Article 13(1)(I) and (lc) No 87/96. 4. The question in the file is whether the same rule applies to ICMS tax substitution. Tax substitution is a collection mechanism in which a third party is part of the legal relationship between the tax administration and the taxpayer in order to anticipate the payment due for the taxpayer, the refund resulting from the multi-stage scheme. 5. ICMS/ST is not another tribute to CIMS itself. The basis for calculating the iCMS does not change when it comes to collection by tax substitution, as is the case in the hypothesis studied. It could not be otherwise since, as the nomenclature itself states, tax substitution is a method of collection and enforcement which does not have the possibility of excluding the applicability of the rule laid down in Article 13(1)(1) of LC 87/96.
6. ICMS and ICSM/st are the same taxes, so there is no way to assess and understand them differently, as it is only a matter of applying a differentiated regime to simplify taxation and monitoring. Therefore, it is insito that the basis for calculating the ICMS tax substitution is integrated by the amount of the tax itself. Otherwise, it would not be ICMS, but another tribute. 7. No specific remedy is provided. (REsp 1454184/MG, Rel. Minister MAURO CAMPBELL MARQUES, SECOND CLASS, revised on 05/05/2016, DJe 09/06/2016) Many say that the “inside” calculation method violates the rule of tax transparency and can deceive the taxpayer. Because the declared rate is not taxed, which offends the tax conscience.
The following example will be specific to THE CSIM, and we will take into account that the value of the merchandise is $1,000.00. The value of the IPI is R$ 150.00, and the profit margin is R$ 300.00, with a total of R$ 1,450.00 from the operation. The ICMS rate will be 18%, so we will consider 100 – 18 or 1-0.18, which gives 82% or 0.82. In our case, the IPI will be integrated into the ICMS database, as it is a sale to the end user. The value of the calculation basis is then R$ 1,450.00 / 0.82 = R$ 1,768.29 x 18% = R$ 318.29. It is very important that those who should pay taxes calculated “inside” know these types of calculations in order to succeed in their calculations. And I must affirm that everything related to your field of activity must be analyzed with your accountant in tax matters.