Regarding those responsible for paying the difference, the law separated consumers into those who are subject to ICMS, in the case of legal entities, and those who do not pay the tax, such as individuals, for example. Thus, according to the law, when an organization that pays ICMS consumes a product or service from another state, it will be responsible for paying DIFAL to its state. For individuals, the supplier of the good or service is the one who must pay the difference.
The state where the selling organization operated in cases where the buyer was not a taxpayer. After Amendment 87, however, the states where consumers were located began to receive part of the tax and vietnam mobile database rules were drawn up for charging and compensating the payment of ICMS. However, the Court ruled that agreements such as these could only be established by means of a Complementary Law.
The new law should come into effect on the first day of the year following its publication, ninety days after that date. The change in legislation will have a major and important impact on all companies that are subject to ICMS taxation. For this reason, it is essential that organizations monitor the evolution of the debate on the regulation, as well as the proposals that will be developed.
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