Implicações econômicas e gerenciais do decreto 2.401/2022 em uma empresa do segmento de materiais de construção no Estado do Pará

Abstract

Government Decree No. 2,401, of June 1, 2022, instituted the substitute tax regime for interstate operations with construction materials, altering the collection format of the ICMS charged on goods in this segment. The objective of this article is to address the main managerial and economic implications of the legislation on companies in the construction materials sector within the state. The research applied the comparative method to analyze the data obtained through the SEFA PA service portal, verifying invoices for the acquisition of inputs and the advance collection of ICMS. The literature review was conducted through studies on the ICMS regulation in the state of Pará, Government Decree No. 2,401, and Complementary Law No. 87 of 1996 (Lei Kandir). Finally, the research results indicate an increase in the advance collection of ICMS on inputs, a decrease in the company's effective tax rate, and positive oscillations in tax payment expenses.