Marine fuel - bunkering

Brazil issues legislation to regulate federal taxes suspension over bunker oil transactions

Oct, 10, 2022 Posted by Gabriel Malheiros

Week 202241

Normative Ruling No. 2,109 of Brazil’s customs authority Receita Federal was issued on October 4, regulating the suspension of the collection of key federal taxes on revenue generated from domestic sales, as well as on the import of bunker-type fuel oil used in cabotage navigation and other port and maritime support operations.

The Normative Ruling includes distribution companies in the list of beneficiaries of the special tax regime that suspends the payment of federal taxes PIS/Pasep and Confins for bunker oil transactions.

According to Brazil’s Ministry of Infrastructure, the initiative will yield positive results for the cabotage navigation sector.

In order to be included in the tax benefit, applicants must fill out a request on the e-CAC Portal, noting that the approval is contingent on the adhesion to the Electronic Tax Domicile (DTE); the issuance of an Electronic Invoice (NF-e); the delivery of the Digital Tax Bookkeeping of PIS/Pasep, Cofins and the Social Security Contributions (EFD-Contribuções); in addition to compliance with the rules governing legal impediments over the granting of tax benefits.

The legal entity that has the license revoked – upon request or ex officio – will no longer be able to use this tax benefit from the date on which the cancellation takes effect in the Executive Declaratory Act (ADE), which will be issued for the taxpayer’s registration number (CNPJ).

If the bunker oil purchased in the domestic market under Normative Ruling No. 2,109 is not put into circulation, the taxpayer must collect the fees not paid by the seller or, as in the case of imports, pay the taxes themselves, including when import operations were done in the “by account and order modality.”

The payment must be increased by default interest as provided for by law, counted from the date of acquisition in the domestic market, or the registration of the Import Declaration (DI) or the Single Import Declaration (Duimp), depending on the case.

With the recently approved measure, the tax benefit provided for in art. 2 of Law No. 11,774/2008 now reaches its full effectiveness, limited by previous normative acts that governed the matter.

Source: Informativo dos Portos

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