State of RJ revokes the decree that had changed the responsibility for the payment of ICMS on cargo transportation services

The Official Gazette of the State of Rio de Janeiro, of Jul-30-2018, brought the Decree 46379, which revokes Decree 46323 the one that established new rules for the payment of ICMS levied on the provision of cargo transportation services.

The revoked decree was going to enter into force on Aug-01-2018 and, among other provisions, if the responsibility for the payment of ICMS due on freight services would become the service contracting taxpayer, even if the supplier were a registered carrier in the state of Rio de Janeiro.

Accordingly, the rules practiced based on the wording of Article 82, of Book IX, of Decree 27427/2000 remains in force up to May-28-2018, with retroactive effects to Jun-13-2018.