Legislação Tributária
ICMS

Ato:Ato COTEPE/MVA
Número:2
Complemento:/2012
Publicação:01/24/2012
Ementa:Altera as Tabelas I, II, III, IV, V, VI, VII, VIII, IX, X, XI, XII e XIII 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.
Assunto:Substituição Tributária-Combustíveis e outros derivados ou não de Petróleo - MT
Margem de Valor Agregado/Substituição Tributária




Nota Explicativa:
Nota: " Os documentos contidos nesta base de dados têm caráter meramente informativo. Somente os textos publicados no Diário Oficial estão aptos à produção de efeitos legais."

Texto:
ATO COTEPE/MVA Nº 2, DE 23 DE JANEIRO DE 2012
· Publicado no DOU de 24.12.11, p. 12 a 17.

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 1º de fevereiro de 2012, adotarão as seguintes margens de valor agregado, em relação às Tabelas I, II, III, IV, V, VI, VII, VIII, IX, X, XI, XII e XIII, de que tratam os incisos I, II e III, do Ato COTEPE/ICMS Nº 21/08, de 25 de junho de 2008. * 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
70,55%
136,18%
35,04%
53,45%
147,41%
181,15%
-
68,69%
30,00%
-
RJ
83,08%
161,54%
42,83%
64,17%
48,30%
68,53%
49,45%
84,50%
-
-
RN
75,04%
133,39%
32,62%
59,78%
84,20%
121,92%
-
-
112,95%
117,00%
RO
69,77%
126,35%
20,13%
44,74%
85,15%
110,40%
46,40%
76,39%
31,30%
58,25%
RR
107,72%
159,65%
45,81%
75,67%
118,16%
162,84%
-
-
-
-
RS
74,49%
132,65%
40,17%
59,28%
153,38%
187,93%
30,70%
57,47%
-
-
SC
65,84%
121,12%
18,12%
34,23%
134,96%
167,00%
40,80%
69,64%
-
-
SE
52,96%
109,54%
17,94%
42,10%
95,99%
136,14%
4,97%
26,47%
131,71%
-
*SP
59,19%
112,25%
33,80%
52,05%
81,99%
106,80%
-
-
-
-
TO
72,85%
130,47%
16,38%
32,25%
74,75%
98,58%
21,67%
46,59%
30%
-
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
70,05%
136,18%
35,04%
53,45%
147,41%
181,15%
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%
47,36%
77,54%
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
74,49%
132,65%
40,17%
59,28%
153,38%
187,93%
-
-
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
59,19%
112,25%
33,40%
52,05%
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%
TABELA V - OPERAÇÕES REALIZADAS POR PRODUTOR NACIONAL DE COMBUSTÍVEL
Gasolina Automotiva
Óleo Diesel
GLP
Óleo Combustível
Internas
Interesta-
duais
Internas
Interesta-
duais
Internas
Interesta-
duais
Internas
Interesta-
duais
AL
108,40%
185,47%
21,26%
46,10%
100,53%
141,60%
24,46%
49,95%
AM
325,53%
467,38%
94,33%
134,14%
137,01%
185,55%
25,99%
51,80%
AP
90,99%
154,65%
21,69%
46,62%
72,80%
96,36%
50,14%
80,90%
BA
133,05%
219,25%
34,56%
58,31%
98,35%
138,97%
31,46%
58,38%
CE
108,21%
185,22%
21,64%
46,55%
95,61%
135,68%
35,44%
63,19%
DF
79,33%
139,11%
14,48%
30,09%
73,88%
97,59%
9,94%
46,59%
ES
118,19%
198,90%
25,69%
42,83%
54,75%
86,45%
-
-
GO
89,28%
155,78%
23,71%
40,58%
106,72%
134,91%
28,47%
54,78%
MA
152,69%
236,92%
40,79%
69,63%
68,25%
102,72%
81,11%
141,48%
MG
89,73%
152,98%
28,93%
46,51%
99,26%
143,00%
31,37%
60,21%
MS
175,45%
267,27%
59,16%
91,76%
138,39%
170,90%
-
-
MT
142,38%
215,27%
139,52%
169,71%
117,99%
138,90%
81,47%
118,64%
PA
136,60%
237,99%
35,39%
63,12%
99,33%
140,16%
-
-
PB
134,80%
213,07%
34,49%
62,04%
74,69%
110,47%
20,98%
45,76%
PE
166,44%
255,25%
30,08%
58,63%
92,76%
119,05%
30,31%
57,00%
PI
76,51%
135,34%
17,68%
41,78%
89,07%
127,80%
-
-
PR
115,47%
199,26%
43,60%
63,18%
147,41%
181,15%
-
66,61%
RJ
158,61%
269,45%
54,99%
78,15%
48,30%
68,53%
50,13%
85,34%
RN
93,80%
158,40%
23,96%
49,35%
84,20%
121,92%
-
-
RO
92,08%
156,11%
22,57%
47,68%
85,15%
110,40%
31,35%
58,25%
RS
85,69%
147,59%
47,61%
67,74%
153,38%
187,93%
30,70%
57,47%
SC
87,63%
150,18%
20,47%
36,90%
134,96%
167,00%
40,80%
69,64%
SE
87,72%
157,15%
24,55%
50,06%
95,99%
136,14%
4,97%
26,47%
*SP
68,99%
125,33%
38,53%
57,42%
81,99%
106,80%
-
-
TO
94,73%
159,64%
18,72%
34,91%
74,75%
98,58%
21,67%
46,59%
* MVA’s alteradas por este Ato COTEPE/MVA
TABELA VIII - OPERAÇÕES REALIZADAS POR DISTRIBUIDORAS
Gasolina Automotiva e Álcool Anidro
Óleo Combustivel
Internas
Interestaduais
Internas
Interestaduais
AL
103,62%
178,93%
40,07%
68,76%
AM
17,80%
57,06%
9,62%
36,42%
AP
85,76%
147,68%
44,29%
73,84%
BA
111,44%
189,64%
37,50%
65,67%
CE
88,18%
157,78%
14,66%
38,15%
DF
58,00%
110,67%
25,41%
67,21%
ES
99,92%
173,86%
-
-
GO
79,94%
143,17%
74,19%
109,87%
MA
121,00%
194,67%
90,37%
153,83%
MG
110,19%
180,26%
45,42%
77,34%
MS
142,50%
223,34%
89,82%
128,70%
MT
191,54%
284,88%
150,43%
198,99%
PA
114,22%
206,03%
-
-
PB
105,57%
174,10%
28,34%
54,62%
PE
150,41%
233,88%
21,63%
46,54%
PI
54,60%
106,13%
17,04%
41,01%
PR
96,72%
173,23%
-
74,28%
RJ
134,02%
234,32%
0,00%
29,29%
RN
72,95%
130,60%
27,42%
53,52%
RO
70,40%
127,19%
34,58%
62,15%
RS
88,55%
151,40%
23,75%
49,09%
SC
66,44%
121,92%
9,93%
36,81%
SE
81,31%
148,37%
-
-
*SP
105,36%
173,81%
24,26%
TO
71,57%
128,76%
25,41%
67,21%

Este ato entra em vigor na data de sua publicação no Diário Oficial da União.

MANUEL DOS ANJOS MARQUES TEIXEIRA