Nova lei da CFEM: avaliação preliminar – Parte II: Base de Cálculo

Presidente Michel Temer sancionou nessa segunda-feira (18/12) a Lei nº 13.540/2017 (DOU 19/12) que altera as regras aplicáveis a CFEM.

Portal do Planalto | Foto: Alan Santos/PR

Nesse artigo, abordamos a composição da base de cálculo da CFEM relacionada às hipóteses de incidência. Muitas questões ainda serão alvo de regulamentação por meio de Decreto Presidencial. De qualquer forma, vale a informação para conhecimento e subsidio nas futuras discussões.

No caso da venda do bem mineral, a base de cálculo passa a ser a receita bruta de venda, deduzidos os tributos incidentes sobre sua comercialização. Assim, não estão previstas as deduções de TRANSPORTE e SEGURO para a apuração da CFEM devida nesta hipótese de incidência.

Para a hipótese de consumo, a base de cálculo deverá representar a receita bruta calculada sobre a comercialização do bem mineral beneficiado, sendo estabelecido por meio de referências no mercado local, regional, nacional ou internacional, ou, ainda, por meio de determinação de um valor de referência pela Agência Nacional de Mineração.

No caso específico do aproveitamento econômico de água mineral para fins balneários, a lei trouxe o dispositivo previsto na Instrução Normativa no 01/2002, prevendo a incidência da CFEM sobre preço dos banhos ou, na ausência deste, calculados sobre 8,91% do faturamento líquido mensal do balneário.

A nova lei traz ainda duas inovações:

Exportações – trazendo a previsão da base de cálculo ser obtida pela receita calculada levando-se em conta o preço parâmetro definido pela Receita Federal (art. 19-A da Lei nº 9.430/96) ou por meio de valor de referência, objetos de regulamentação por edição de decreto específico.

Hasta Pública – a base de cálculo corresponderá ao valor de arrematação.

Por fim, a lei traz a previsão de transações comerciais entre empresas do mesmo titular, coligadas ou do mesmo grupo econômico, ampliando a hipótese de incidência até a destinação econômica final dada ao produto mineral. Caso a empresa detentora do direito minerário remeta o bem mineral para consumo em outro estabelecimento (nas situações descritas), a base de cálculo será apurada como definida no consumo. Se a empresa comercializar o bem mineral para posterior “revenda”, levando-se em conta estabelecimentos enquadrados na situação acima descritas, a base de cálculo será calculada com base no preço praticado na venda final.

Em breve abordaremos esse tema BASE DE CÁLCULO aplicadas a hipótese de consumo com mais profundidade. Estamos aguardando a manifestação do governo em relação à regulamentação da lei.

A DISTRIBUIÇÃO DA CFEM será o tema do nosso próximo artigo que será publicado no início de 2018.

Por hora, boas festas a todos e que 2018 seja um ano próspero e de muitas realizações,

Saudações

 

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