By means of an injunction, the Justice in Três Lagoas/MS exempted the taxpayer from informing in the fiscal document the importation, industrialization and domestic content of the products sold. The decision stays the effects of four clauses of Sinief Adjustment n. 19/2012 to determine that the company has to provide such information only to the tax authority and no longer in fiscal document.
Sinief Adjustment n. 19/2012 is an administrative rule issued by the CONFAZ to regulate Resolution 13 of the Senate that, in turn, set at 4% the ICMS rate applicable to the sales of imported goods or goods with less than 60% domestic content. The rule seeks to put an end to the so-called “ports war”, according to which the importing states establish ICMS tax benefits to attract companies to set up their activities in their territories.
The taxpayers argue that the information on the fiscal document to prove the 40% importation content in the goods, in order for the 4% rate to apply on the sale, forces the companies to divulge the operating costs, a trade secret for many companies.
(Case Record 0800552-05.2013.8.12.0021).