Emenda Constitucional 87/2015 e convênio 93/2015 : alterações promovidas pelas legislações e os impactos nas empresas de MT

Abstract

On April 17, 2015, Constitutional Amendment 87 was published bringing relevant changes to the concept and calculation of ICMS on interstate operations for the final consumer. The problem of this research was: what were the changes promoted by EC 87/2015 and Agreement 93/2015 and what are their impacts on companies in the state of Mato Grosso? The purpose of this study was to briefly outline the various types of ICMS in Mato Grosso and then to study and understand the content of these laws to identify the measures and routines to be adopted by companies in Mato Grosso so that they comply with the legislation and do not Risk of being penalized. The research is considered as exploratory since the subject studied does not present a deep theoretical approach by authors of this area and in relation to the procedures and methodological techniques the research fits in bibliographical and documentary and the information was searched in books, periodicals, Legislation and other documents provided on the internet. After the study, it was concluded that due to the changes in the legislation, companies that market their products to the final consumer of other states have new obligatory requirements and consequently must adopt new practices in order to comply with current legislation and attend to the tax authorities.