{"id":5936,"date":"2023-04-10T12:15:22","date_gmt":"2023-04-10T15:15:22","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5936"},"modified":"2023-04-10T12:15:22","modified_gmt":"2023-04-10T15:15:22","slug":"manutencao-da-reducao-do-afrmm","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/manutencao-da-reducao-do-afrmm\/","title":{"rendered":"Governo faz manuten\u00e7\u00e3o da Redu\u00e7\u00e3o das Al\u00edquotas do AFRMM"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Em <strong><u>30\/12\/2022<\/u><\/strong>, o Governo Bolsonaro publicou o Decreto n.\u00ba <strong>11.321\/2022<\/strong>, reduzindo pela metade as al\u00edquotas do Adicional ao Frete para Renova\u00e7\u00e3o da Marinha Mercante (AFRMM), ou seja, de 8% para 4% referente a navega\u00e7\u00e3o de longo curso, de cabotagem (entre portos brasileiros) e para o transporte de gran\u00e9is s\u00f3lidos (como milho e soja) nas regi\u00f5es Norte e Nordeste, e de 40% para 20% referente a navega\u00e7\u00e3o para o transporte de gran\u00e9is l\u00edquidos (como etanol e petr\u00f3leo) tamb\u00e9m nas regi\u00f5es Norte e Nordeste.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No entanto, em <strong><u>02\/01\/2023<\/u><\/strong>, o Governo Lula publicou o Decreto n.\u00ba <strong>11.374\/2023<\/strong>, revogando o supracitado Decreto n.\u00ba <strong>11.321\/2022<\/strong>, e, portanto, restabelecendo as al\u00edquotas de 8% e 40% para o AFRMM.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, pelo fato do novo Decreto n.\u00ba <strong>11.374\/2023<\/strong> ter restabelecido as al\u00edquotas maiores, entendemos que se equipara a majora\u00e7\u00e3o de tributo e, por essa raz\u00e3o, deveria respeitar a anterioridade nonagesimal e anual para produzir efeitos, ou seja, o restabelecimento das al\u00edquotas de 8% e 40% s\u00f3 devem ser aplicadas a partir de <strong><u>2024<\/u><\/strong>, devido ao fato do AFRMM ser qualificado como Contribui\u00e7\u00e3o de Interven\u00e7\u00e3o no Dom\u00ednio Econ\u00f4mico (CIDE).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, \u00e9 poss\u00edvel o ajuizamento de a\u00e7\u00e3o visando que o Decreto n.\u00ba <strong>11.374\/2023<\/strong>, que restabeleceu as al\u00edquotas do AFRMM para 8% e 40% seja aplicado somente em <strong><u>2024<\/u><\/strong>, em respeito a anterioridade nonagesimal e anual, o que geraria um folego para a empresa recolher o tributo, nesse ano de 2023, pela metade, nas al\u00edquotas de 4% e 20%, respectivamente. Vale dizer que j\u00e1 h\u00e1 jurisprud\u00eancia favor\u00e1vel ao contribuinte em S\u00e3o Paulo, Pernambuco e Maranh\u00e3o.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Al\u00edquotas do AFRMM foram revogadas. Por\u00e9m, por conta da anterioridade nonagesimal e anual, entende-se que s\u00f3 devem ser aplicadas em 2024. <\/p>\n","protected":false},"author":1,"featured_media":5937,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Governo faz manuten\u00e7\u00e3o da Redu\u00e7\u00e3o das Al\u00edquotas do AFRMM - BVP Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bvp.adv.br\/en\/manutencao-da-reducao-do-afrmm\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Governo faz manuten\u00e7\u00e3o da Redu\u00e7\u00e3o das Al\u00edquotas do AFRMM - BVP Advogados\" \/>\n<meta property=\"og:description\" content=\"Al\u00edquotas do AFRMM foram revogadas. 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