The Tax on Goods and Services (ICMS) levied on the internal departure of aviation kerosene (QAV) will have a rate of 7% until the end of 2035 for companies operating in airports in the state.
This is what determines the bill 3.941/21, authored by the Executive Branch, which the Legislative Assembly of the State of Rio de Janeiro (Alerj) approved in a single discussion this Tuesday (04/05). The measure is subject to sanction or veto by Governor Cláudio Castro.
Cargo airlines or enger airlines that operate at airports in the state will be entitled to the percentage - whether by their own operation, d, contracted company or codeshare (when there is a mutual aid agreement between the airlines that transport engers with tickets from other companies).
The norm will apply both to companies that operate in HUB (airports considered International Flight Connections Center) or in airports in the interior.
The norm provides that, to be entitled to the tax regime, the codeshare must occur with the flight operation at the same airport.
At inland airports, the reduction will also apply to helicopter flights (with the exception of those used in oil and offshore activities) and air taxi flights.
In a public hearing of the Constitution and Justice and Taxation commissions, rrepresentatives of the State Government defended the revision as a way to warm up the operation of airports such as Tom Jobim International, in Galeão, and increase air flow in the state.
“The project can put Rio de Janeiro on a par with other states that, due to their better tax conditions, attract more flights. Just with the news of the project’s deliberation, many companies were interested in Galeão airport, for example, which needs to resume international flights”, defended the state secretary of Tourism, licensed deputy Gustavo Tutuca.
The measure adjusts the state legislation to the ICMS Agreement 188/17. The QAV represents between 35% and 40% of the airlines' flight cost. The norm will come into force two months after the sanction.
hip application
The text provides that the airline must sign a term of adhesion with the Treasury Department. In the request, the number of seats offered based on the records kept by the National Civil Aviation Agency (ANAC) must be informed.
The budgetary-financial impact study will be presented in the act of regulation and the secretariat will be responsible for classification and non-compliance.
The measure repeals Decree 46.827/19, which established a tax percentage that varied according to the number of seats made available weekly by airlines. The percentage ranged from 7% for companies with more than 90 weekly seats to 10% for those with 12 to 40 weekly seats.
Street: Allerj
