Ato COTEPE/MVA nº 7 DE 24/07/2013
Norma Federal - Publicado no DO em 25 jul 2013
Altera as Tabelas I, II e III anexas ao ATO COTEPE/ICMS 21/2008, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/2007, 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 110/2007, de 28 de setembro de 2007, torna público que as unidades federadas a partir de 1º de agosto de 2013, adotarão as margens de valor agregado, a seguir indicadas nas Tabelas I, II e III de que tratam os incisos de I a X, do Ato COTEPE/ICMS 21/2008, 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 |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|||||
|
Alíquota 7% |
Alíquota 12% |
Originado de Importação 4% |
Alíquota 7% |
Alíquota 12% |
Originado de Importação 4% |
|||||||||||
|
AC |
39,2% |
83,97% |
41,58% |
73,45% |
64,60% |
9,93% |
36,81% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|||
|
AL |
33,4% |
82,75% |
74,72% |
122,5% |
110,6% |
24,46% |
49,96% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|||
|
AM |
13,5% |
51,41% |
19,44% |
68,26% |
59,26% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|||||
|
AP |
22,5% |
63,38% |
18,76% |
47,26% |
39,34% |
52,01% |
28,21% |
54,46% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
||
|
BA |
29,6% |
77,62% |
31,69% |
51,21% |
43,07% |
56,08% |
10,30% |
37,27% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
||
|
CE |
23,4% |
69,05% |
34,17% |
66,37% |
57,43% |
9,62% |
36,42% |
|||||||||
|
DF |
15,7% |
54,37% |
36,28% |
68,98% |
59,90% |
74,44% |
9,94% |
46,59% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
||
|
ES |
36,6% |
87,24% |
25,20% |
59,50% |
50,92% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|||||
|
GO |
21,4% |
64,06% |
13,76% |
42,97% |
35,28% |
54,78% |
86,48% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|||
|
MA |
26,1% |
68,24% |
14,95% |
42,54% |
34,87% |
9,62% |
36,42% |
|||||||||
|
MG |
42,6% |
95,40% |
30,45% |
49,78% |
41,72% |
54,61% |
29,01% |
57,33% |
61,31% |
96,72% |
61,3% |
73,11% |
88,85% |
|||
|
MS |
41,3% |
88,50% |
94,57% |
141,26% |
128,29% |
59,96% |
92,72% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|||
|
*MT |
69,6% |
124,93% |
114,6 % |
184,1% |
184,1% |
138,36% |
184,70% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|||
|
PA |
21,0% |
72,98% |
20,44% |
60,01% |
51,41% |
30,00% |
56,63% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|||
|
PB |
18,0% |
57,45% |
15,45% |
43,15% |
35,46% |
22,29% |
47,33% |
137,% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
||
|
PE |
38,2% |
84,30% |
36,37% |
69,09% |
60,00% |
16,28% |
40,10% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|||
|
PI |
14,5% |
52,66% |
23,45% |
53,08% |
44,85% |
11,89% |
34,81% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|||
|
PR |
26,6% |
75,96% |
25,00% |
56,98% |
25,00% |
36,36% |
20,23% |
46,67% |
70,0% |
61,31% |
96,72% |
61,3% |
73,11% |
88,85% |
||
|
RJ |
31,9% |
88,46% |
34,36% |
81,09% |
71,35% |
11,35% |
23,46% |
100,% |
61,31% |
99,15% |
61,3% |
75,25% |
91,18% |
|||
|
RN |
23,8% |
65,15% |
16,93% |
44,99% |
37,19% |
13,22% |
36,41% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|||
|
RO |
23,3% |
64,46% |
85,71% |
130,2% |
117,9% |
29,00% |
57,82% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|||
|
RR |
17,8% |
47,25% |
20,00% |
48,81% |
40,81% |
9,97% |
36,86% |
|||||||||
|
RS |
35,7% |
81,00% |
38,81% |
46,69% |
38,81% |
51,43% |
9,96% |
32,48% |
61,31% |
94,35% |
61,3% |
71,03% |
86,58% |
|||
|
*SC |
20,4% |
60,66% |
25,87% |
60,92% |
9,93% |
36,81% |
90,7% |
61,31% |
94,35% |
61,3% |
71,03% |
86,58% |
||||
|
SE |
18,4% |
62,27% |
9,73% |
39,80% |
32,28% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|||||
|
SP |
59,1% |
112,25% |
25,00% |
46,67% |
10,48% |
34,73% |
61,31% |
96,72% |
61,3% |
73,12% |
88,85% |
|||||
|
TO |
25,7% |
67,62% |
32,84% |
64,72% |
55,86% |
70,05% |
9,94% |
46,59% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
||
* 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 |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
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% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|
|
AL |
83,73% |
151,68% |
18,52% |
42,80% |
100,53% |
141,60% |
24,46% |
49,95% |
131,71% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|
|
AM |
63,93% |
118,57% |
22,24% |
47,28% |
86,48% |
124,67% |
30% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|||
|
AP |
68,68% |
124,91% |
19,25% |
43,68% |
72,80% |
96,36% |
50,14% |
80,90% |
30% |
61,31% |
94,35% |
61,3% |
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% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|
|
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% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|
|
ES |
89,02% |
158,93% |
23,13% |
39,92% |
54,75% |
86,45% |
151,58% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|||
|
GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
28,47% |
54,78% |
30% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|
|
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% |
61,3% |
73,11% |
88,85% |
||
|
MS |
96,03% |
161,38% |
45,36% |
75,13% |
138,39% |
170,90% |
81,47% |
118,64% |
243,30% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|
|
*MT |
133,85% |
189,97% |
148,92% |
172,91% |
159,50% |
180,32% |
148,92% |
178,91% |
223,41% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|
|
PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
30,00% |
56,63% |
30% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|
|
PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
19,52% |
44,00% |
182,13% |
201,26% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|
PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
30,31% |
57,00% |
168,96% |
61,31% |
94,35% |
61,3% |
80,75% |
71,03% |
86,58% |
|
| PI*c |
57,28% |
109,71% |
15,32% |
38,94% |
89,07% |
127,80% |
30% |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|||
|
PR |
70,05% |
136,18% |
35,04% |
53,45% |
147,41% |
181,15% |
68,69% |
30,00% |
61,31% |
96,72% |
61,3% |
73,11% |
88,85% |
|||
|
RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
49,45% |
84,50% |
61,31% |
99,14% |
61,3% |
75,25% |
91,18% |
|||
|
RN |
75,04% |
133,39% |
32,62% |
59,78% |
84,20% |
121,92% |
112,95% |
117,00% |
61,31% |
94,35% |
61,3% |
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% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|
RR |
107,72% |
159,65% |
45,81% |
75,67% |
118,16% |
162,84% |
||||||||||
|
RS |
86,73% |
148,97% |
41,20% |
60,45% |
155,85% |
190,74% |
30,70% |
57,47% |
61,31% |
94,35% |
61,3% |
71,03% |
86,58% |
|||
|
SC |
65,84% |
121,12% |
18,12% |
34,23% |
134,96% |
167,00% |
40,80% |
69,64% |
61,31% |
94,35% |
61,3% |
71,03% |
86,58% |
|||
|
SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
4,97% |
26,47% |
131,71% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|
|
SP |
59,19% |
112,25% |
33,80% |
52,05% |
81,99% |
106,80% |
61,31% |
96,72% |
61,3% |
73,12% |
88,85% |
|||||
|
TO |
72,85% |
130,47% |
16,38% |
32,25% |
74,75% |
98,58% |
21,67% |
46,59% |
30% |
61,31% |
94,35% |
61,3% |
80,74% |
71,03% |
86,58% |
|
*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 |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Originado de Importação 4% |
|
|
AC |
163,48% |
251,30% |
36,46% |
81,95% |
85,90% |
147,87% |
45,89% |
94,53% |
61,3% |
94,35% |
61,3% |
86,58% |
|
AL |
83,73% |
151,68% |
18,52% |
42,80% |
100,53% |
141,60% |
12,40% |
35,42% |
61,3% |
94,35% |
61,3% |
86,58% |
|
AM |
63,93% |
118,57% |
22,24% |
47,28% |
86,48% |
124,67% |
61,3% |
94,35% |
61,3% |
86,58% |
||
|
AP |
68,68% |
124,91% |
19,25% |
43,68% |
72,80% |
96,36% |
103,59% |
171,46% |
61,3% |
94,35% |
61,3% |
86,58% |
|
BA |
166,72% |
265,37% |
31,79% |
55,05% |
120,39% |
150,45% |
84,83% |
122,69% |
61,3% |
94,35% |
61,3% |
86,58% |
|
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% |
61,3% |
94,35% |
61,3% |
86,58% |
||
|
ES |
89,02% |
158,93% |
23,13% |
39,92% |
54,75% |
86,45% |
29,84% |
73,12% |
61,3% |
94,35% |
61,3% |
86,58% |
|
GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
40,85% |
40,85% |
61,3% |
94,35% |
61,3% |
86,58% |
|
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% |
61,3% |
96,72% |
61,3% |
88,85% |
|
MS |
96,03% |
161,38% |
45,36% |
75,13% |
138,39% |
170,90% |
109,09% |
151,92% |
61,3% |
94,35% |
61,3% |
86,58% |
|
*MT |
133,85% |
189,97% |
148,92% |
178,91% |
72,95% |
180,32% |
296,68% |
391,88% |
61,3% |
94,35% |
61,3% |
86,58% |
|
PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
217,46% |
353,51% |
61,3% |
94,35% |
61,3% |
86,58% |
|
PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
57,87% |
90,20% |
61,3% |
94,35% |
61,3% |
86,58% |
|
PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
61,3% |
94,35% |
61,3% |
86,58% |
||
|
PI |
57,28% |
109,71% |
15,32% |
38,94% |
89,07% |
127,80% |
88,47% |
151,30% |
61,3% |
94,35% |
61,3% |
86,58% |
|
PR |
70,05% |
136,18% |
35,04% |
53,45% |
147,41% |
181,15% |
42,86% |
90,48% |
61,3% |
96,72 % |
61,3% |
88,85% |
|
RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
42,37% |
77,96% |
61,3% |
99,14% |
61,3% |
91,18% |
|
RN |
89,60% |
152,79% |
47,36% |
77,54% |
104,66% |
146,58% |
51,21% |
82,19% |
61,3% |
94,35% |
61,3% |
86,58% |
|
RO |
69,77% |
126,35% |
20,13% |
44,74% |
85,15% |
110,40% |
39,96% |
86,62% |
61,3% |
94,35% |
61,3% |
86,58% |
|
RR |
156,38% |
220,48% |
82,26% |
119,59% |
172,69% |
228,55% |
68,16% |
124,22% |
||||
|
RS |
86,73% |
148,97% |
41,20% |
60,45% |
155,85% |
190,74% |
61,3% |
94,35% |
61,3% |
86,58% |
||
|
SC |
65,84% |
121,12% |
18,12% |
34,23% |
134,96% |
167,00% |
61,3% |
94,35% |
61,3% |
86,58% |
||
|
SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
19,01% |
43,38% |
61,3% |
94,35% |
61,3% |
86,58% |
|
SP |
59,19% |
112,25% |
33,80% |
52,05% |
81,99% |
106,80% |
40,76% |
87,69% |
61,3% |
96,71% |
61,3% |
88,85% |
|
TO |
72,85% |
130,47% |
16,38% |
32,25% |
74,75% |
98,58% |
72,85% |
130,47% |
61,3% |
94,35% |
61,3% |
86,58% |
*MVA’s alteradas por este Ato COTEPE/MVA.
Este ato entra em vigor na data de sua publicação no Diário Oficial da União.
MANUEL DOS ANJOS MARQUES TEIXEIRA