Cálculo do ICMS no âmbito do Regime Especial de Tributação instituído pelo Decreto nº 31.072/2010 e da Isenção de Medicamentos do Convênio 162/94

Abstract

The present work aims to analyze the ICMS tax legislation of the State of Paraíba regarding the benefits available to companies that have medicine distribution activities, and carry out a comparison through calculation statements, based on fictitious values, for each system in order to obtain the percentage of tax reduction that the company guarantees by adapting to the Special Regimes made available in current legislation. The information was obtained through government websites, decrees, agreements, regulations and other works relating to tax legislation. In Paraíba, ICMS taxation can be reduced through tax incentives available under legislation from decree 31.072/2010 and its amendments, as well as the ICMS Agreement 162/94 which exempts operations with medicines for the treatment of cancer sold within the state, therefore, adapting to the conditions to obtain the benefits, the company guarantees, according to the results of this study, the reduction of taxes paid at the end of its ICMS calculation, mainly, when purchasing goods from other entities of the federation. Considering that medicines are essential products for human life, the better the circulation of these products for the population to access, the better the quality of life, and State incentives can generate benefits for the local economy, since companies are encouraged to cooperate with the growth of the job market, the trade of these essential products and the acquisition of these medicines by hospitals, clinics and congeners.