{"id":2196,"date":"2020-04-15T10:00:03","date_gmt":"2020-04-15T13:00:03","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/projeto-de-lei-complementar-propoe-suspensao-da-substituicao-tributaria-durante-pandemia-da-covid-19\/"},"modified":"2026-05-26T15:17:43","modified_gmt":"2026-05-26T18:17:43","slug":"draft-supplementary-law-proposes-suspension-of-tax-substitution-during-the-covid-19-pandemic","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/projeto-de-lei-complementar-propoe-suspensao-da-substituicao-tributaria-durante-pandemia-da-covid-19\/","title":{"rendered":"Draft supplementary law proposes suspension of tax substitution during the COVID-19 pandemic."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2196\" class=\"elementor elementor-2196\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7efef2f9 e-flex e-con-boxed e-con e-parent\" data-id=\"7efef2f9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-474188b2 elementor-widget elementor-widget-text-editor\" data-id=\"474188b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>\u00a0Tax measures during COVID-19 times\u00a0<\/p>\n<p>\u00a0<\/p>\n\n<p>If the supplementary amendment project is approved and enacted, it should provide significant assistance to companies in the production sector and distributors in general, since these entities, as tax substitutes, must collect the state tax (ICMS) &quot;in advance&quot; from the subsequent taxpayer in the tax chain, i.e., retailers, hypermarkets, gas stations, etc.<\/p>\n<p>\u00a0<\/p>\n\n<p>Every week, the Federal, State, and Municipal governments have been issuing regulations to help businesses and the general population cope with the crisis caused by COVID-19.\u00a0<\/p>\n<p>\u00a0<\/p>\n\n<p>Business owners should be vigilant and take initiatives to mitigate the impacts of the crisis we are facing as much as possible.<\/p>\n<p>\u00a0<\/p>\n<p>At this time, legal advice and counsel is essential for decision-making.\u00a0<\/p>\n<p>\u00a0<\/p>\n\n<p>News commented on by <strong>Michel Pereira, \u00a0<\/strong><em>Lawyer, graduated in Law in<\/em> 2009 by FMU\/SP<em>. Areas of Expertise: Customs Law, Tax Law, and Corporate Law, OAB (Brazilian Bar Association): \u00a0<\/em>295.435\u00a0<em>.<\/em><\/p>\n<p>\u00a0<\/p>\n\n<p>News source: <a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/projeto-propoe-suspensao-da-substituicao-tributaria-durante-pandemia-da-covid-19-03042020\">Jota<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00a0Medidas tribut\u00e1rias em tempos de COVID-19\u00a0 &nbsp; Se aprovado e promulgado o projeto de emenda complementar, este dever\u00e1 trazer \u00e0s empresas do setor produtivo e distribuidores em geral um relevante aux\u00edlio, posto que estes, na qualidade de substitutos tribut\u00e1rios devem recolher &#8220;antecipadamente&#8221; o imposto estadual (ICMS) do contribuinte subsequente da cadeia tribut\u00e1ria, ou seja, os [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3620,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[178,182,249,470,490,493,496],"class_list":["post-2196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-direito-aduaneiro","tag-direito-tributario","tag-icms","tag-substituicao-tributaria","tag-tributacao","tag-tributario","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Projeto de lei complementar prop\u00f5e suspens\u00e3o da substitui\u00e7\u00e3o tribut\u00e1ria durante pandemia da COVID-19 | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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