ATO COTEPE/MVA 8/13
ATO COTEPE/MVA Nº 8, DE 22 DE AGOSTO DE 2013
Publicado no DOU de 26.08.13.
Retificação no DOU de 28.08.13.
Altera as Tabelas I, II e III anexas ao ATO COTEPE/ICMS 21/08, que divulga as margens de valor agregado a que se refere a cláusula oitava do Convênio ICMS 110/07, 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 110/07, de 28 de setembro de 2007, torna público que as unidades federadas a partir de 1º de setembro 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 21/08, de 25 de junho de 2008.
TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
|
UF |
Gasolina Automotiva e Álcool Anidro |
Álcool |
Óleo |
Gás Natural Veicular |
Lubrificante |
Lubrificante |
||||||||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
|||||
|
Alíquota 7% |
Alíquota 12% |
Originado de Importação |
Alíquota 7% |
Alíquota 12% |
Originado de Importação |
|||||||||||
|
AC |
39,21% |
83,97% |
41,58% |
73,45% |
64,60% |
|
9,93% |
36,81% |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
AL |
33,41% |
82,75% |
74,72% |
122,59% |
110,62% |
|
24,46% |
49,96% |
- |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
AM |
13,56% |
51,41% |
19,44% |
68,26% |
59,26% |
|
- |
- |
- |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
AP |
22,54% |
63,38% |
18,76% |
47,26% |
39,34% |
52,01% |
28,21% |
54,46% |
- |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
BA |
29,66% |
77,62% |
31,69% |
51,21% |
43,07% |
56,08% |
10,30% |
37,27% |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
*CE |
23,41% |
69,05% |
34,17% |
66,37% |
57,43% |
|
9,62% |
36,42% |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
DF |
15,78% |
54,37% |
36,28% |
68,98% |
59,90% |
74,44% |
9,94% |
46,59% |
- |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
ES |
36,69% |
87,24% |
25,20% |
59,50% |
50,92% |
- |
- |
- |
- |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
GO |
21,41% |
64,06% |
13,76% |
42,97% |
35,28% |
|
54,78% |
86,48% |
- |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
*MA |
26,18% |
68,24% |
14,95% |
42,54% |
34,87% |
|
9,62% |
36,42% |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
MG |
42,64% |
95,40% |
30,45% |
49,78% |
41,72% |
54,61% |
29,01% |
57,33% |
- |
- |
61,31% |
96,72% |
61,31% |
- |
73,11% |
88,85% |
|
MS |
41,38% |
88,50% |
94,57% |
141,26% |
128,29% |
|
59,96% |
92,72% |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
MT |
69,67% |
124,93% |
114,64% |
184,10% |
184,10% |
|
138,36% |
184,70% |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
PA |
21,09% |
72,98% |
20,44% |
60,01% |
51,41% |
|
30,00% |
56,63% |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
PB |
18,09% |
57,45% |
15,45% |
43,15% |
35,46% |
|
22,29% |
47,33% |
137,98% |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
PE |
38,23% |
84,30% |
36,37% |
69,09% |
60,00% |
|
16,28% |
40,10% |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
PI |
14,50% |
52,66% |
23,45% |
53,08% |
44,85% |
|
11,89% |
34,81% |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
PR |
26,69% |
75,96% |
25,00% |
56,98% |
25,00% |
36,36% |
20,23% |
46,67% |
70,00% |
- |
61,31% |
96,72% |
61,31% |
- |
73,11% |
88,85% |
|
RJ |
31,92% |
88,46% |
34,36% |
81,09% |
71,35% |
|
11,35% |
23,46% |
100,00% |
- |
61,31% |
99,15% |
61,31% |
- |
75,25% |
91,18% |
|
RN |
23,86% |
65,15% |
16,93% |
44,99% |
37,19% |
|
13,22% |
36,41% |
- |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
RO |
23,34% |
64,46% |
85,71% |
130,29% |
117,90% |
|
29,00% |
57,82% |
- |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
*RR |
17,80% |
47,25% |
20,00% |
48,81% |
40,81% |
|
9,97% |
36,86% |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
RS |
35,75% |
81,00% |
38,81% |
46,69% |
38,81% |
51,43% |
9,96% |
32,48% |
- |
- |
61,31% |
94,35% |
61,31% |
- |
71,03% |
86,58% |
|
SC |
20,49% |
60,66% |
25,87% |
- |
60,92% |
|
9,93% |
36,81% |
90,71% |
- |
61,31% |
94,35% |
61,31% |
- |
71,03% |
86,58% |
|
SE |
18,46% |
62,27% |
9,73% |
39,80% |
32,28% |
|
- |
- |
- |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
SP |
59,19% |
112,25% |
25,00% |
- |
46,67% |
|
10,48% |
34,73% |
- |
- |
61,31% |
96,72% |
61,31% |
- |
73,12% |
88,85% |
|
TO |
25,72% |
67,62% |
32,84% |
64,72% |
55,86% |
70,05% |
9,94% |
46,59% |
- |
- |
61,31% |
94,35% |
61,31% |
80,74% |
71,03% |
86,58% |
|
* MVA’s alteradas por este Ato COTEPE/MVA. |
||||||||||||||||
TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
|
UF |
Gasolina |
Óleo |
GLP |
Óleo |
Gás Natural Veicular |
Lubrificante |
Lubrificante |
||||||||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
||||
|
Alíquota 7% |
Alíquota 12% |
Originado de Importação |
|||||||||||||||
|
AC |
101,12% |
166,51% |
41,13% |
84,29% |
136,32% |
180,65% |
41,45% |
76,22% |
30% |
- |
61,31% |
94,35% |
61,31% |
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% |
61,31% |
80,74% |
71,03% |
86,58% |
|
|
AM |
63,93% |
118,57% |
22,24% |
47,28% |
86,48% |
124,67% |
- |
- |
30% |
- |
61,31% |
94,35% |
61,31% |
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% |
61,31% |
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% |
61,31% |
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% |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
|
DF |
59,19% |
112,25% |
12,23% |
27,54% |
73,88% |
97,59% |
9,94% |
46,59% |
30% |
- |
61,31% |
94,35% |
61,31% |
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% |
61,31% |
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% |
61,31% |
80,74% |
71,03% |
86,58% |
|
|
*MA |
75,19% |
133,59% |
26,76% |
52,72% |
68,25% |
102,72% |
- |
- |
30% |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
|
MG |
67,81% |
129,88% |
26,18% |
48,45% |
99,26% |
143,00% |
31,37% |
60,21% |
207,40 % |
- |
61,31% |
96,72% |
61,31% |
|
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% |
61,31% |
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% |
61,31% |
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% |
61,31% |
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% |
61,31% |
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% |
61,31% |
80,75% |
71,03% |
86,58% |
|
|
PI |
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% |
61,31% |
|
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% |
61,31% |
- |
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% |
61,31% |
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% |
61,31% |
80,74% |
71,03% |
86,58% |
|
|
*RR |
107,72% |
159,65% |
45,81% |
75,67% |
118,16% |
162,84% |
- |
- |
- |
- |
61,31% |
94,35% |
61,31% |
80,75% |
71,03% |
86,58% |
|
|
RS |
86,73% |
148,97% |
41,20% |
60,45% |
155,85% |
190,74% |
30,70% |
57,47% |
- |
- |
61,31% |
94,35% |
61,31% |
- |
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% |
61,31% |
- |
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% |
61,31% |
80,74% |
71,03% |
86,58% |
|
|
SP |
59,19% |
112,25% |
33,80% |
52,05% |
81,99% |
106,80% |
- |
- |
- |
- |
61,31% |
96,72% |
61,31% |
- |
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% |
61,31% |
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 |
Óleo |
GLP |
QAV |
Lubrificante |
Lubrificante |
|||||||
|
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Interestaduais |
Internas |
Originado de |
||
|
AC |
163,48% |
251,30% |
36,46% |
81,95% |
85,90% |
147,87% |
45,89% |
94,53% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
AL |
83,73% |
151,68% |
18,52% |
42,80% |
100,53% |
141,60% |
12,40% |
35,42% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
AM |
63,93% |
118,57% |
22,24% |
47,28% |
86,48% |
124,67% |
- |
- |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
AP |
68,68% |
124,91% |
19,25% |
43,68% |
72,80% |
96,36% |
103,59% |
171,46% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
BA |
166,72% |
265,37% |
31,79% |
55,05% |
120,39% |
150,45% |
84,83% |
122,69% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
*CE |
88,82% |
158,66% |
32,40% |
59,52% |
130,13% |
194,60% |
62,48% |
116,64% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
DF |
59,19% |
112,25% |
12,23% |
27,54% |
73,88% |
97,59% |
- |
- |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
ES |
89,02% |
158,93% |
23,13% |
39,92% |
54,75% |
86,45% |
29,84% |
73,12% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
40,85% |
40,85% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
*MA |
75,19% |
133,59% |
26,76% |
52,72% |
68,25% |
102,72% |
101,11% |
142,30% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
MG |
67,81% |
129,88% |
26,18% |
48,45% |
99,26% |
143,00% |
30,81% |
74,41% |
61,31% |
96,72% |
61,31% |
88,85% |
|
|
MS |
96,03% |
161,38% |
45,36% |
75,13% |
138,39% |
170,90% |
109,09% |
151,92% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
MT |
133,85% |
189,97% |
148,92% |
178,91% |
72,95% |
180,32% |
296,68% |
391,88% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
217,46% |
353,51% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
57,87% |
90,20% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
- |
- |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
PI |
57,28% |
109,71% |
15,32% |
38,94% |
89,07% |
127,80% |
88,47% |
151,30% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
PR |
70,05% |
136,18% |
35,04% |
53,45% |
147,41% |
181,15% |
42,86% |
90,48% |
61,31% |
96,72 % |
61,31% |
88,85% |
|
|
RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
42,37% |
77,96% |
61,31% |
99,14% |
61,31% |
91,18% |
|
|
RN |
89,60% |
152,79% |
47,36% |
77,54% |
104,66% |
146,58% |
51,21% |
82,19% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
RO |
69,77% |
126,35% |
20,13% |
44,74% |
85,15% |
110,40% |
39,96% |
86,62% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
*RR |
156,38% |
220,48% |
82,26% |
119,59% |
172,69% |
228,55% |
68,16% |
124,22% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
RS |
86,73% |
148,97% |
41,20% |
60,45% |
155,85% |
190,74% |
- |
- |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
SC |
65,84% |
121,12% |
18,12% |
34,23% |
134,96% |
167,00% |
- |
- |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
19,01% |
43,38% |
61,31% |
94,35% |
61,31% |
86,58% |
|
|
SP |
59,19% |
112,25% |
33,80% |
52,05% |
81,99% |
106,80% |
40,76% |
87,69% |
61,31% |
96,71% |
61,31% |
88,85% |
|
|
TO |
72,85% |
130,47% |
16,38% |
32,25% |
74,75% |
98,58% |
72,85% |
130,47% |
61,31% |
94,35% |
61,31% |
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
RETIFICAÇÃO
Publicada no DOU de 28.08.13.
Nas publicações no DOU de 26-8-2013, Seção 1, páginas 18 e 19, no tipo do ato, onde se lê: ATO Nº 8, DE 22 DE AGOSTO DE 2013, leia-se: ATO COTEPE/MVA Nº 8, DE 22 DE AGOSTO DE 2013, e onde se lê: ATO Nº 16, DE 22 DE AGOSTO DE 2013, leia-se: ATO COTEPE/PMPF Nº 16, DE 22 DE AGOSTO DE 2013.
MANUEL DOS ANJOS MARQUES TEIXEIRA
