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Companies may request the benefit of tax deferring as tax rate differential in the acquisitions of products classified in the NCM/SH 8704.2, 8704.3, 8704.9 and 8707.9 codes, intended for immobilized assets, resulting from interstate operations, for moment when their respective disincorporations occur.

Decree No. 5192-R, of August 10, 2022.
(DOE of 08/23/2022)
14 Law 10.568/2016 tax deferral Products classified in NCM/SH 8704.2, 8704.3, 8704.9 and 8707.9 codes, intended for immobilized assets, resulting from interstate operations, to the moment their respective disinks occur.
Art. 25, III 07/27/2016 07/27/2016 12/31/2032
Regulated in RICMS/ES, Decree No. 1,090-R, of 25.10.2002, art. 530-L-R-L.

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