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Norma De Procedimento Fiscal N. 62/2020

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Norma De Procedimento Fiscal N. 62/2020 NORMA DE PROCEDIMENTO FISCAL N. 62/2020 SÚMULA: Publica novas Tabelas de Valores de Base de Cálculo relativas à Substituição Tributária nas operações com CERVEJAS, REFRIGERANTES, ENERGÉTICOS e ISOTÔNICOS. O DIRETOR DA RECEITA ESTADUAL DO PARANÁ, no uso das atribuições que lhe confere o inciso IX do art. 9º do Regimento da CRE, aprovado pela Resolução SEFA n. 1.132, de 28 de julho de 2017, considerando o disposto no § 3º do art. 10 e no caput do art. 24 do Anexo X, ambos do Regulamento do ICMS do Estado do Paraná, aprovado pelo Decreto n. 7871 de 29 de setembro de 2017, e nos §§ 1º e 3º do art. 11 da Lei n. 11.580, de 14 de novembro de 1996, considerando os pedidos de inclusões, alterações e exclusões de produtos e os dados das pesquisas dos preços usualmente praticados pelo substituído final no mercado, realizadas pelas instituições abaixo elencadas e protocolados sob n. 16.471.008-4: - Fink & Schappo Consultoria Ltda., em conjunto com a Universidade Federal de Santa Catarina – UFSC, apresentada pelo Sindicato Nacional da Indústria da Cerveja – SINDICERV e Associação Brasileira das Indústrias de Refrigerantes e de Bebidas não Alcoólicas – ABIR; - GFK Custom Research Brasil Ltda., apresentada pela Associação Brasileira de Bebidas – ABRABE; - FUNDACTE – Fundação de Ciência, Tecnologia e Ensino – apresentada pela Associação Brasileira da Indústria da Cerveja - CERVBRASIL; Resolve: 1. Para fins da presente Norma de Procedimento Fiscal, consideram-se contribuintes substitutos aqueles definidos no artigo 24 do Anexo IX do Regulamento do ICMS do Estado do Paraná, aprovado pelo Decreto n. 7871, de 29 de setembro de 2017. 2. Para efeito de retenção e recolhimento do Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação – ICMS, relativo às operações subsequentes com CERVEJAS, REFRIGERANTES, ENERGÉTICOS e ISOTÔNICOS, no período de 1º de dezembro de 2020 até 31 de março de 2021, deverão ser considerados os valores constantes das tabelas dos ANEXOS I, II e III, respectivamente, desta Norma de Procedimento Fiscal. 3. Os valores estabelecidos nesta Norma de Procedimento Fiscal deverão ser utilizados para a formação da base de cálculo da substituição tributária do ICMS, nas vendas realizadas pelo substituto tributário aos estabelecimentos distribuidores, atacadistas ou varejistas, não importando o sistema de distribuição adotado. 3.1. Nas notas fiscais que acobertarem as operações, deverá constar a expressão: “BASE DE CÁLCULO DA SUBSTITUIÇÃO TRIBUTÁRIA CONFORME NPF N. 62/2020”. 4. As marcas ou embalagens não relacionadas nas tabelas citadas acima poderão GABINETE DO DIRETOR Avenida Vicente Machado, 445, 13º andar | Centro | Curitiba/PR | CEP 80420-902 | 41 3235 – 8300 www.fazenda.pr.gov.br ser incluídas a qualquer tempo, devendo o interessado encaminhar requerimento neste sentido à REPR – Receita Estadual do Paraná, localizada na Avenida Vicente Machado, 445 – Curitiba, PR, destinado à Inspetoria Geral de Fiscalização/Setor Especializado em Bebidas. 5. Independentemente do disposto no item 2 desta Norma de Procedimento Fiscal, poderá a Receita Estadual alterar os períodos e as tabelas vigentes a qualquer momento, mediante publicação de novas tabelas no Diário Oficial Executivo. 6. Deverão ser utilizadas as margens de valor agregado estabelecidas no artigo 3º da Resolução SEFA nº 571/2019, nas seguintes situações: 6.1. em virtude de decisão administrativa ou judicial que determine a aplicação de outra base de cálculo para a substituição tributária das mercadorias de que trata esta Norma de Procedimento Fiscal; 6.2. para determinação da base cálculo da substituição tributária de cervejas, refrigerantes, energéticos e isotônicos, importados, exceto para aquelas constantes das tabelas mencionadas no item 2 desta Norma de Procedimento Fiscal; 6.3. para produto enquadrado em "DEMAIS MARCAS DE FABRICAÇÃO NACIONAL", “OUTRAS” ou “DEMAIS MARCAS”, nas tabelas mencionadas no item 2 desta Norma de Procedimento Fiscal, com descrição de embalagem para a qual não haja indicação de preço sugerido; 6.4. quando o valor da operação própria do substituto for igual ou superior à base de cálculo da substituição tributária prevista na forma desta Norma de Procedimento Fiscal. 7 . Esta Norma de Procedimento Fiscal entra em vigor na data da sua publicação, produzindo efeitos a partir de 1º de dezembro de 2020. RECEITA ESTADUAL DO PARANÁ, Curitiba, 24 de novembro de 2020. Roberto Zaninelli Covelo Tizon Diretor da Receita Estadual GABINETE DO DIRETOR Avenida Vicente Machado, 445, 13º andar | Centro | Curitiba/PR | CEP 80420-902 | 41 3235 – 8300 www.fazenda.pr.gov.br NORMA DE PROCEDIMENTO FISCAL Nº 62/2020 – ANEXO I VALORES DE BASE DE CÁLCULO DO ICMS-ST PARA CERVEJAS E CHOPP VIGÊNCIA: 01/12/2020 A 31/03/2021 CERVEJAS E CHOPP EM EMBALAGENS DE: GARRAFA DE VIDRO GARRAFA DE VIDRO OU PET DESCARTÁVEL ALUMÍNIO OU LATA DESCARTÁVEL BARRIL RETORNÁVEL CNPJ Base e Nome do MARCAS Fabricante/Importador Copos Litro 450ml 650ml 660ml 660ml 349ml 450ml 450ml Acima Acima Até 5L Até Acima Acima e Garrafas – Kit 1000ml 1000ml Acima de Acima Até 330ml Até 360ml Até 300ml Até De 331ml a De331ml a De451ml a De651ml a De361ml a De301ml a De350ml Barril KEG - - KEG Barril Andes - 3,12 - - - - 7,53 - - - 2,79 - - - - Antarctica Pilsen - 3,86 - 9,69 - 3,11 7,10 7,35 1,64 - 2,65 3,33 - 27,46 - Antarctica Sub-Zero - - - - - - 6,44 6,90 1,99 - 2,39 3,02 - - - Antarctica Pilsen - Pack 18 Latas - - - - - - - - - - 44,01 - - - - Becks 5,40 - 6,64 - - - 8,54 - - - 4,41 - - - - Bohemia Pilsen 3,49 3,76 5,41 13,45 - 2,02 8,20 7,74 2,69 - 2,98 3,50 - - - Bohemia Pilsen Sul - - - - - - 7,50 - - - - - - - - Bohemia Confraria, Weiss e Confraria 9,41 10,99 14,17 - - - - - - - - - - 30,20 - Bohemia Bela Rosa, Caa Yari, Jabutiba, 7,72 - 13,22 - - - - - - - - - - - - Magna Bohemia Aura, 838 Pale Ale e 14 Weiss 6,88 - - - - - - - - - - - - - - Bohemia Imperial - - 16,02 - - - - - - - - - - - - Bohemia Escura - 6,04 13,73 - - - 11,05 - - - 5,23 - - - - Brahma Duplo Malte 3,74 - 6,91 - - - 8,61 - 2,18 - 3,22 - - - - Brahma Chopp 3,18 3,66 - 10,94 - 2,26 7,49 7,78 2,22 - 2,80 3,65 - 26,55 - Brahma Chopp Zero 3,07 4,05 - - - 2,44 8,19 - - - 3,21 - - - - Brahma Choop Lata 550ml - - - - - - - - - - - 4,52 - - - Brahma Extra Dark - 4,17 - - - - - - - - 3,22 - - - - Brahma Extra Lager - 3,76 6,88 - - - 8,84 - 2,43 - 3,08 4,20 - 27,45 - Brahma Extra Marzen - 3,84 - - - - 8,84 - - - - - - - - Brahma Extra Red e Weiss - 3,84 7,72 - - - 8,84 - - - 3,23 4,20 - 27,45 - Brahma Extra Heller Bock - 4,21 - - - - - - - - - - - - - Brahma Malzbier - 4,33 - - - - 9,64 - - - 3,78 - - - - Brahma Chopp - Pack 18 latas - - - - - - - - - - 44,01 - - - - Budweiser 4,35 4,52 7,07 12,85 - - 8,72 8,98 2,66 - 3,62 4,10 - - - Budweiser 410 ml - - - - - - - - - - 3,80 - - - - Budweiser Light - - - - - - - - - - 3,50 - - - - Caracu - 4,44 - - - 3,25 - - - - 3,95 - - - - Fidalga - - - - - - 10,35 - - - - - - - - Franziskaner – Todos os Tipos - - 19,64 - - - - - - - - - - - - Hertog - - 29,11 - - - - - - - - - - - - Hoegaarden 8,09 - - 26,45 - - - - - 3,84 - - - 21,01 - 07526557 - AMBEV S.A. Leffe 11,98 - - - - - - - - - - - - - - Kona - 7,66 - - - - - - - - - - - 21,01 - Michelob - 3,99 - - - - - - - - - - - - - Norteña - - - 18,26 - - - - - - - - - - - Original 4,04 - 7,29 - - 2,60 8,92 - 2,65 - 3,41 - - - - Patagônia - 7,80 8,83 13,01 - - 12,72 - - - 5,30 5,99 - 26,55 - Polar Export - 4,36 - - - - 7,09 - - - 2,68 - - - - Quilmes - - - 18,93 - - - - - - - - - - - Serramalte 4,42 - 9,20 - - - 10,43 - - - 3,61 - - - - Serrana - - - - - - 4,31 - - - 1,96 - - - - Skol Hops - - - - - - 7,52 7,28 2,34 - 2,88 2,92 51,42 - - Skol Pilsen 3,43 3,88 5,11 10,91 - - 7,38 7,64 2,25 - 2,74 3,59 51,42 27,46 - Skol Pilsen - 300 ml 3,01 - - - - 2,24 - - - - - - - - - Skol Pilsen Lata 550ml - - - - - - - - - - - 4,61 - - - Skol Pilsen - Cerveja - - - - - - - - - - - - - 12,05 - Skol Pilsen - Pack 18 Latas - - - - - - - - - - 43,84 - - - - Skol Puro Malte 3,42 - - - - 2,28 7,14 7,44 2,33 - 2,80 3,62 51,42 - - Skol Puro Malte - Pack 18 Latas - - - - - - - - - - 45,73 - - - - Stella Artois 4,49 - 7,58 7,58 - - 9,00 - 3,04 3,04 3,84 - - 27,46 - Stella Artois 330/410 ml 4,75 - - - - - - - - - 4,52 - - - - Stella Artois Low Gluten 4,69 - - - - - - - - - - - - - - Stella Artois Sem Gluten 4,69 - - - - - - - - - - - - - - Corona 5,74 5,90 - - - - - - - - - - - - - Adriática - - 8,37 - - - 10,77 - - - - - - - - Bucanero Forte - 9,32 - - - - - - - - - - - - - Coronita Extra 3,92 - - - - - - - - - - - - - - Goose Island Midway - 9,21 - - - - - - - - - - - 21,01 - Goose Island Parka - 12,90 - - - - - - - - - - - - - Goose Island Hazy - 9,69 - - - - - - - - - - - - - Goose Island Sofie - 16,24 - - - - - - - - - - - - - Goose Island IPA NAC. - 9,22 - - - - - - - - - - - - - Goose Island IPA, HONKERS - 24,44 - - - - - - - - - - - - - Bavaria Pilsen 1,80 - - - - - 4,36 - 1,46 - 2,13 2,76 - - - Bavária Sem Alcool - - - - - - - - - - 2,82 - - - - Heineken 5,30 5,01 9,39 - - - 10,08 - - - 4,27 - 77,33 27,46 - Heineken 250 ml 3,46 - - - - - - - 3,48 - - - - - - Heineken 0% 4,66 - - - - - - - - - 4,08 - - - - 19900000 – CERVEJARIAS KAISER Kaiser Pilsen 1,98 - - 10,07 47,52 - 6,13 7,33 1,62 - 2,26 2,94 63,00 21,40 - BRASIL S/A Santa Cerva Pilsen - - - - - - 5,78 - - - - - - - - Sol Premium 4,33 5,34 6,23 - - - - - - 3,20 - - - - - Xingu - 5,31 - - - - 7,45 - - - 4,35 - - 27,46 - Amstel - - 6,86 - - - 8,48 7,42 2,56 - 3,00 3,97 - 25,87 - Amstel - Pack 18 Latas - - - - - - - - - -
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