ICMS/RJ: Rule on FECP Calculation Revoked

Through Resolution Sefaz No. 757/2025, issued on January 29, the Rio de Janeiro state government revoked Resolution Sefaz No. 714/2024, which regulated tax obligations related to the ICMS surcharge allocated to the State Fund for Poverty and Social Inequality Reduction (FECP).

The regulation was set to take effect on March 1, 2025, impacting taxpayers in the state of Rio de Janeiro by increasing the tax burden.

The revoked rule established the separate calculation of the FECP from the ICMS. Additionally, it stipulated that the amount allocated to the State Fund could not be offset with ICMS credits, restricting tax compensation even in cases where a credit balance existed.

The revocation was justified by the fact that the matter had been subject to challenges. As stated in the legislation itself, proper clarification would require "complex amendments" to the regulatory text.
It is worth noting that the provisions established by Resolution Sefaz No. 253/2021 remain in effect as the current reference for procedures related to the FECP.

What is FECP?

FECP is an ICMS surcharge allocated to the State Fund for Poverty and Social Inequality Reduction. In the state of Rio de Janeiro, the FECP rate is 2%, except for specific rates applied to certain goods and services.

Tax Support

Domingues e Pinho Contadores monitors tax regulations to guide its clients and ensure compliance with current rules. To receive this support and maintain tax compliance, contact: dpc@dpc.com.br.