Rule regulates Difal in interstate operations that are destined to the non-taxpayer final consumer

ICMS collection regulation for interstate operations and obligations destined to the non-taxpayer final consumer

Complementary Law No. 190, of January 4, 2022, published in the Federal Official Journal on January 5, 2022, amends the Complementary Law No. 87 of 1996 (also known as Kandir Law), to regulate the collection of (Imposto sobre Operações relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação, or ICMS) on interstate operations and obligations destined to the final consumer who does not pay this tax.