A BASE DE CÁLCULO DO ICMS SOBRE AS BONIFICAÇÕES EM MERCADORIA NO ESTADO DE SÃO PAULO

Abstract

The State Treasury department demands the ICMS collect on the free goods operations, requirement this unconstitutional one. The nature of the free goods is the reduction given under the physical form of the merchandise. Relatively to the proper operation of exit of the commercial establishment, being unconditional, the value of the granted money merchandise must be excluded from the taxable income of the ICMS, in the terms of the Federal Constitution and National Tributary Code, when making use that the tax base of the tax corresponds to the value of the operation. However, the State Treasury department of the State of São Paulo, in a unconstitutional act, started to demand the ICMS on the free goods from the Normative Decision CAT 4, of 30/11/2000.