Sign In


Resolution SEFAZ/RJ No. 1000/2016 (ICMS)


Resolution SEFAZ/RJ No. 1000/2016 (ICMS)

On April 28, 2016, the State Treasury Office of Rio de Janeiro (“SEFAZ”) published in the state’s official gazette, Resolution No. 1,000/2016 (“Resolution”) suspending the issuance of infraction notices and tax assessments related to the collection of the state’s VAT tax (“ICMS”) on import transactions of goods carried out without the transfer of ownership to the importer (e.g.: imports under the special customs regime of temporary admission and REPETRO). In addition, the Resolution stipulates that all infraction notices and tax assessments issued prior to its enactment shall have no effect. 

Pursuant to the Resolution, ICMS, when due, must be collected upon the nationalization of goods or upon termination of the customs tax regime established in federal statutes .

The Resolution is a direct result of the​​ Supreme Court’s binding decision in Extraordinary Appeal No. 540.829-SP. The Court ruled in that case that ICMS cannot be charged on imports under international commercial leasing agreements due to the absence of transfer of ownership of the goods being imported.

Considering that the Resolution expressly states that there will be no refund of amounts paid which relate to ICMS, taxpayers seeking reimbursement of amounts paid in the last five (5) years, must pursue legal action.

Attorneys in the Tax Practice​

Clique aqui para download do arquivo em pdfClick here for pdf file
See our recent publications