A incidência do ICMS diferencial de alíquota: um estudo de caso na usina termelétrica Gera Maranhão

Abstract

In 2015, there were changes resulting from Constitutional Amendment No. 87/15. This amendment gave rise to the ICMS Rate Differential applied to interstate sales. From then on, part of the taxes was transferred to the state of origin of the purchase. The present work of conclusion of the course entitled “The incidence of the differential ICMS of rate: a case study in the thermoelectric plant GERA Maranhão” aimed to verify the tax expense related to the ICMS / Rate Differential that this company had during the interstate operations during the second semester 2020. Methodologically, a bibliographic review was carried out on books, theses, laws on the subject. After that, field and documentary research were carried out at the company GERA to identify how the accounting sector organizes the purchase of products acquired outside the state and the payment of DIFAL. This research was based on Barros (2011); Felício and Martinez (2019); Rezende (2012); Lucik (2017), Martuscelli (2010). As a result, it was observed that the company GERA consumes several products from the state of São Paulo. The notes made available by the company made it possible to know the tax expenses with the Rate Differential - DIFAL.