ATO COTEPE/MVA Nº 03, DE 7 DE ABRIL DE 2009
ESTADO DA PARAÍBA
SECRETARIA DE ESTADO DA RECEITA
ATO COTEPE/MVA Nº 03, DE 7 DE ABRIL DE 2009
Publicado no DOU de 08.04.09
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 16 de abril de 2009, adotarão as seguintes margens de valor agregado, em relação às Tabelas I, II e III, de que trata o inciso II do Ato COTEPE/ICMS Nº 21/08, de 25 de junho de 2008.
TABELA I - OPERAÇÕES REALIZADAS PELAS DISTRIBUIDORAS
| UF |
Gasolina Automotiva e Álcool Anidro |
Álcool Hidratado |
Óleo Combustível |
Gás Natural Veicular |
|||||
| Internas |
Interesta-duais |
Internas |
Interestaduais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
||
| Alíquota 7% |
Alíquota 12% |
||||||||
| AC |
39,21% |
83,97% |
41,58% |
73,45% |
64,60% |
9,93% |
36,81% |
- |
- |
| AL |
33,41% |
82,75% |
74,72% |
122,59% |
110,62% |
24,46% |
49,96% |
- |
- |
| AM |
13,56% |
51,41% |
19,44% |
68,26% |
59,26% |
- |
- |
- |
- |
| AP |
22,54% |
63,38% |
18,76% |
47,26% |
39,34% |
28,21% |
54,46% |
- |
- |
| BA |
29,66% |
77,62% |
31,69% |
63,30% |
54,53% |
10,30% |
37,27% |
- |
- |
| CE |
23,41% |
69,05% |
34,17% |
66,37% |
57,43% |
9,62% |
36,42% |
- |
- |
| DF |
15,78% |
54,37% |
36,28% |
68,98% |
59,90% |
9,94% |
46,59% |
- |
- |
| ES |
36,69% |
87,24% |
25,20% |
59,50% |
50,92% |
- |
- |
- |
- |
| GO |
21,41% |
64,06% |
13,76% |
42,97% |
35,28% |
54,78% |
86,48% |
- |
- |
| MA |
26,18% |
68,24% |
14,95% |
42,54% |
34,87% |
9,62% |
36,42% |
- |
- |
| MG |
42,64% |
90,19% |
30,45% |
61,76% |
53,06% |
29,01% |
57,33% |
- |
- |
| MS |
41,38% |
88,50% |
94,57% |
141,26% |
128,29% |
59,96% |
92,72% |
- |
- |
| MT |
69,67% |
124,93% |
114,64% |
184,10% |
184,10% |
138,36% |
184,70% |
- |
- |
| PA |
21,09% |
72,98% |
20,44% |
60,01% |
51,41% |
9,62% |
36,42% |
- |
- |
| PB |
18,09% |
57,45% |
15,45% |
43,15% |
35,46% |
22,29% |
47,33% |
137,98% |
- |
| PE |
38,23% |
84,30% |
36,37% |
69,09% |
60,00% |
16,28% |
40,10% |
- |
- |
| PI |
14,50% |
52,66% |
23,45% |
53,08% |
44,85% |
11,89% |
34,81% |
- |
- |
| *PR |
63,31% |
126,82% |
38,41% |
56,98% |
48,54% |
20,23% |
46,67% |
- |
- |
| RJ |
31,92% |
88,46% |
34,36% |
81,09% |
71,35% |
11,35% |
23,46% |
100,00% |
- |
| RN |
23,86% |
65,15% |
16,93% |
44,99% |
37,19% |
13,22% |
36,41% |
- |
- |
| RO |
23,34% |
64,46% |
85,71% |
130,29% |
117,90% |
19,59% |
44,08% |
- |
- |
| RR |
17,80% |
47,25% |
20,00% |
48,81% |
40,81% |
9,97% |
36,86% |
- |
- |
| RS |
21,49% |
61,99% |
33,92% |
66,06% |
57,13% |
9,96% |
32,48% |
- |
- |
| SC |
20,49% |
60,66% |
58,18% |
96,15% |
85,60% |
9,93% |
36,81% |
- |
- |
| SE |
18,46% |
62,27% |
9,73% |
39,80% |
32,28% |
- |
- |
- |
- |
| SP |
56,35% |
108,46% |
25,00% |
Nihil |
46,67% |
10,48% |
34,73% |
- |
- |
| TO |
25,72% |
67,62% |
32,84% |
64,72% |
55,86% |
9,94% |
46,59% |
- |
- |
* MVA’s alteradas por este Ato COTEPE/MVA
TABELA II - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEIS
| UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
Óleo Combustível |
Gás Natural Veicular |
|||||
| Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
|
| AC |
101,12% |
166,51% |
41,13% |
84,29% |
136,32% |
180,65% |
41,45% |
76,22% |
30% |
- |
| AL |
83,73% |
151,68% |
18,52% |
42,80% |
100,53% |
141,60% |
24,46% |
49,95% |
131,71 |
- |
| AM |
63,93% |
118,57% |
22,24% |
47,28% |
86,48% |
124,67% |
- |
- |
30% |
- |
| AP |
68,68% |
124,91% |
19,25% |
43,68% |
72,80% |
96,36% |
50,14% |
80,90% |
30% |
- |
| BA |
78,60% |
144,66% |
31,79% |
55,05% |
98,32% |
138,97% |
31,46% |
58,38% |
203,53% |
- |
| CE |
69,94% |
132,80% |
19,16% |
43,56% |
95,61% |
135,68% |
29,76% |
56,34% |
160,63% |
176,33% |
| DF |
59,19% |
112,25% |
12,23% |
27,54% |
73,88% |
97,59% |
9,94% |
46,59% |
30% |
- |
| ES |
89,02% |
158,93% |
23,13% |
39,92% |
54,75% |
86,45% |
- |
- |
151,58% |
- |
| GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
28,47% |
54,78% |
30% |
- |
| MA |
75,19% |
133,59% |
26,76% |
52,72% |
68,25% |
102,72% |
- |
- |
30% |
- |
| MG |
67,81% |
123,74% |
26,18% |
43,38% |
99,26% |
143,00% |
31,37% |
60,21% |
207,40% |
- |
| MS |
96,03% |
161,38% |
45,36% |
75,13% |
138,39% |
170,90% |
81,47% |
118,64% |
243,30% |
- |
| MT |
133,85% |
189,97% |
148,92% |
172,91% |
159,50% |
180,32% |
148,92% |
178,91% |
223,41% |
- |
| PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
29,76% |
56,34% |
30% |
- |
| PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
19,52% |
44,00% |
182,13% |
201,26% |
| PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
30,31% |
57,00% |
168,96% |
- |
| PI |
57,28% |
109,71% |
15,32% |
38,94% |
89,07% |
127,80% |
- |
- |
30% |
- |
| *PR |
63,31% |
126,82% |
25,50% |
38,64% |
98,82% |
125,93% |
- |
68,69% |
30,00% |
- |
| RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
49,45% |
84,50% |
- |
- |
| RN |
70,63% |
127,51% |
21,35% |
46,21% |
84,20% |
121,92% |
- |
- |
201,67% |
207,42% |
| RO |
69,77% |
126,35% |
20,13% |
44,74% |
85,15% |
110,40% |
31,35% |
58,25% |
31,35% |
58,25% |
| RR |
107,72% |
159,65% |
45,81% |
75,67% |
118,16% |
162,84% |
- |
- |
- |
- |
| RS |
67,18% |
122,91% |
23,15% |
39,95% |
140,96% |
173,82% |
30,70% |
57,47% |
- |
- |
| SC |
65,84% |
121,12% |
18,12% |
34,23% |
134,96% |
167,00% |
40,80% |
69,64% |
30% |
- |
| SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
4,97% |
26,47% |
131,71% |
- |
| SP |
56,35% |
108,46% |
27,67% |
45,09% |
81,99% |
106,80% |
- |
- |
- |
- |
| TO |
72,85% |
130,47% |
16,38% |
32,25% |
74,75% |
98,58% |
21,67% |
46,59% |
30% |
- |
* MVA’s alteradas por este Ato COTEPE/MVA
TABELA III - OPERAÇÕES REALIZADAS POR IMPORTADORES DE COMBUSTÍVEL
| UF |
Gasolina Automotiva |
Óleo Diesel |
GLP |
QAV |
||||
| Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
Internas |
Interesta-duais |
|
| AC |
163,48% |
251,30% |
36,46% |
81,95% |
85,90% |
147,87% |
45,89% |
94,53% |
| AL |
83,73% |
151,68% |
18,52% |
42,80% |
100,53% |
141,60% |
12,40% |
35,42% |
| AM |
63,93% |
118,57% |
22,24% |
47,28% |
86,48% |
124,67% |
- |
- |
| AP |
68,68% |
124,91% |
19,25% |
43,68% |
72,80% |
96,36% |
103,59% |
171,46% |
| BA |
166,72% |
265,37% |
31,79% |
55,05% |
120,39% |
150,45% |
84,83% |
122,69% |
| CE |
88,82% |
158,66% |
32,40% |
59,52% |
130,13% |
194,60% |
62,48% |
116,64% |
| DF |
59,19% |
112,25% |
12,23% |
27,54% |
73,88% |
97,59% |
- |
- |
| ES |
89,02% |
158,93% |
23,13% |
39,92% |
54,75% |
86,45% |
29,84% |
73,12% |
| GO |
56,46% |
111,43% |
17,54% |
33,56% |
106,72% |
134,91% |
40,85% |
40,85% |
| MA |
75,19% |
133,59% |
26,76% |
52,72% |
68,25% |
102,72% |
101,11% |
142,30% |
| MG |
67,81% |
123,74% |
26,18% |
43,38% |
99,26% |
143,00% |
30,81% |
74,41% |
| MS |
96,03% |
161,38% |
45,36% |
75,13% |
138,39% |
170,90% |
109,09% |
151,92% |
| MT |
133,85% |
189,97% |
148,92% |
178,91% |
72,95% |
180,32% |
296,68% |
391,88% |
| PA |
68,00% |
140,00% |
37,92% |
66,17% |
97,38% |
137,81% |
217,46% |
353,51% |
| PB |
63,90% |
118,53% |
20,97% |
45,75% |
74,69% |
110,47% |
57,87% |
90,20% |
| PE |
84,30% |
145,74% |
19,34% |
45,54% |
92,76% |
119,05% |
- |
- |
| PI |
57,28% |
109,71% |
15,32% |
38,94% |
89,07% |
127,80% |
88,47% |
151,30% |
| *PR |
63,31% |
126,82% |
25,50% |
38,64% |
98,82% |
125,93% |
42,86% |
90,48% |
| RJ |
83,08% |
161,54% |
42,83% |
64,17% |
48,30% |
68,53% |
42,37% |
77,96% |
| RN |
89,60% |
152,79% |
34,83% |
62,45% |
104,66% |
146,58% |
51,21% |
82,19% |
| RO |
69,77% |
126,35% |
20,13% |
44,74% |
85,15% |
110,40% |
39,96% |
86,62% |
| RR |
156,38% |
220,48% |
82,26% |
119,59% |
172,69% |
228,55% |
68,16% |
124,22% |
| RS |
67,18% |
122,91% |
23,15% |
39,95% |
140,96% |
173,82% |
- |
- |
| SC |
65,84% |
121,12% |
18,12% |
34,23% |
134,96% |
167,00% |
- |
- |
| SE |
52,96% |
109,54% |
17,94% |
42,10% |
95,99% |
136,14% |
19,01% |
43,38% |
| SP |
56,35% |
108,46% |
27,67% |
45,09% |
81,99% |
106,80% |
40,76% |
87,69% |
| TO |
72,85% |
130,47% |
16,38% |
32,25% |
74,75% |
98,58% |
72,85% |
130,47% |
* 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
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