Simples/IR/Pis-Cofins
ANEXO ÚNICO
(Nova redação das Tabelas II, IX, X, XI e XII do Anexo III do Decreto nº 6.707, de 2008)
TABELA II | ||||
Produto | Águas minerais naturais | |||
Cód. TIPI | 2201.10.00 Ex 01 e 2201.10.00 Ex 02 | |||
Embalagem | Todas | |||
Capacidade | Preço de Referência | Tributos Devidos | ||
IPI | PIS/PASEP | COFINS | ||
Até 9,999 litros | 0,9111 | NT | 0 | 0 |
Igual ou Superior a 10 litros | 0,2066 | NT | 0 | 0 |
TABELA IX | |||||||
Produto | Refrescos, Isotônicos, Energéticos. | ||||||
Cód. TIPI | 2202.10.00 Ex 01, 2202.90.00 Ex 04, 2202.90.00 Ex 05 | ||||||
Embalagem | Lata e Vidro | ||||||
Grupo | Limites | Preço de Referência | Tributos Devidos | ||||
Inferior | Superior |
| IPI | PIS/PASEP | COFINS | ||
1 | 3 | 3,1499 | 3,0762 | 0,1038 | 0,0260 | 0,1235 | |
--- | --- | --- | --- | --- | --- | --- | |
10 | 4,654 | 4,8866 | 4,8377 | 0,1633 | 0,0408 | 0,1943 | |
--- | --- | --- | --- | - | - | - | |
12 | 5,131 | 5,3875 | 5,2161 | 0,1760 | 0,0440 | 0,2095 | |
13 | 5,3876 | 5,6568 | 5,6279 | 0,1899 | 0,0475 | 0,2260 | |
--- | --- | --- | --- | - | - | - | |
15 | 5,9398 | 6,2367 | 6,1233 | 0,2067 | 0,0517 | 0,2459 | |
16 | 6,2368 | 6,5485 | 6,4039 | 0,2161 | 0,0540 | 0,2572 | |
--- | --- | --- | --- | --- | --- | --- | |
24 | 9,2146 | 9,6752 | 9,4649 | 0,3194 | 0,0799 | 0,3801 | |
--- | --- | --- | --- | - | - | - | |
26 | 10,1591 | 10,6669 | 10,4244 | 0,3518 | 0,0880 | 0,4187 | |
27 | 10,667 | 11,2003 | 10,9999 | 0,3712 | 0,0928 | 0,4418 | |
--- | --- | --- | --- | - | - | - | |
29 | 11,7604 | 12,3483 | 11,8592 | 0,4002 | 0,1001 | 0,4763 | |
30 | 12,3484 | 12,9657 | 12,7298 | 0,4296 | 0,1074 | 0,5113 | |
31 | 12,9658 | 13,614 | 13,1033 | 0,4422 | 0,1106 | 0,5263 | |
32 | 13,6141 | 14,2947 | 13,9159 | 0,4697 | 0,1174 | 0,5589 | |
33 | 14,2948 | 15,0095 | 14,7098 | 0,4965 | 0,1241 | 0,5908 | |
34 | 15,0096 | 15,7599 | 15,0298 | 0,5073 | 0,1268 | 0,6036 | |
35 | 15,76 | 16,5479 | 16,2602 | 0,5488 | 0,1372 | 0,6531 | |
36 | 16,548 | 17,3753 | 16,6754 | 0,5628 | 0,1407 | 0,6697 | |
37 | 17,3754 | 18,2441 | 17,5496 | 0,5923 | 0,1481 | 0,7048 | |
38 | 18,2442 | 19,1563 | 18,7476 | 0,6327 | 0,1582 | 0,7530 | |
39 | 19,1564 | 20,1142 | 19,4863 | 0,6577 | 0,1644 | 0,7826 | |
40 | 20,1143 | 21,1199 | 20,8057 | 0,7022 | 0,1755 | 0,8356 | |
41 | 21,12 | 22,1759 | 21,3399 | 0,7202 | 0,1801 | 0,8571 | |
42 | 22,176 | 23,2847 | 22,6533 | 0,7645 | 0,1911 | 0,9098 | |
--- | --- | --- | --- | - | - | - | |
44 | 24,449 | 25,6714 | 25,5356 | 0,8618 | 0,2155 | 1,0256 | |
TABELA X | |||||||
Produto | Cervejas de malte e cervejas sem álcool | ||||||
Cód. TIPI | 2203.00.00 e 2202.90.00 Ex 03 | ||||||
Embalagem | Vidro Retornável | ||||||
Grupo | Limites | Preço de Referência | Tributos Devidos | ||||
Inferior | Superior |
| IPI | PIS/PASEP | COFINS | ||
1 | 2,5 | 2,6249 | 2,5 | 0,1493 | 0,0249 | 0,1184 | |
2 | 2,625 | 2,7562 | 2,7289 | 0,1629 | 0,0272 | 0,1292 | |
3 | 2,7563 | 2,894 | 2,8599 | 0,1707 | 0,0285 | 0,1355 | |
4 | 2,8941 | 3,0387 | 2,9376 | 0,1754 | 0,0292 | 0,1391 | |
5 | 3,0388 | 3,1906 | 3,0763 | 0,1837 | 0,0306 | 0,1457 | |
6 | 3,1907 | 3,3501 | 3,2112 | 0,1917 | 0,0320 | 0,1521 | |
7 | 3,3502 | 3,5177 | 3,3746 | 0,2015 | 0,0336 | 0,1598 | |
8 | 3,5178 | 3,6935 | 3,6282 | 0,2166 | 0,0361 | 0,1718 | |
9 | 3,6936 | 3,8782 | 3,7141 | 0,2217 | 0,0370 | 0,1759 | |
10 | 3,8783 | 4,0721 | 4,0101 | 0,2394 | 0,0399 | 0,1899 | |
11 | 4,0722 | 4,2757 | 4,1903 | 0,2502 | 0,0417 | 0,1985 | |
12 | 4,2758 | 4,4895 | 4,323 | 0,2581 | 0,0430 | 0,2047 | |
13 | 4,4896 | 4,714 | 4,5654 | 0,2726 | 0,0454 | 0,2162 | |
14 | 4,7141 | 4,9497 | 4,8282 | 0,2882 | 0,0480 | 0,2287 | |
15 | 4,9498 | 5,1972 | 5,0672 | 0,3025 | 0,0504 | 0,2400 | |
16 | 5,1973 | 5,4571 | 5,2738 | 0,3148 | 0,0525 | 0,2498 | |
17 | 5,4572 | 5,7299 | 5,5609 | 0,3320 | 0,0553 | 0,2634 | |
18 | 5,73 | 6,0164 | 5,9505 | 0,3552 | 0,0592 | 0,2818 | |
19 | 6,0165 | 6,3173 | 6,1241 | 0,3656 | 0,0609 | 0,2900 | |
20 | 6,3174 | 6,6331 | 6,5575 | 0,3915 | 0,0652 | 0,3106 | |
21 | 6,6332 | 6,9648 | 6,9072 | 0,4124 | 0,0687 | 0,3271 | |
22 | 6,9649 | 7,3131 | 7,0323 | 0,4198 | 0,0700 | 0,3331 | |
23 | 7,3132 | 7,6787 | 7,4987 | 0,4477 | 0,0746 | 0,3552 | |
24 | 7,6788 | 8,0626 | 7,9087 | 0,4721 | 0,0787 | 0,3746 | |
25 | 8,0627 | 8,4658 | 8,0981 | 0,4835 | 0,0806 | 0,3835 | |
26 | 8,4659 | 8,8891 | 8,4806 | 0,5063 | 0,0844 | 0,4017 | |
--- | --- | --- | --- | --- | --- | --- | |
29 | 9,8003 | 10,2902 | 9,8249 | 0,5865 | 0,0978 | 0,4653 | |
30 | 10,2903 | 10,8048 | 10,4872 | 0,6261 | 0,1043 | 0,4967 | |
--- | --- | --- | --- | --- | --- | --- | |
33 | 11,9124 | 12,5079 | 12,0729 | 0,7208 | 0,1201 | 0,5718 | |
--- | --- | --- | --- | --- | --- | --- | |
36 | 13,79 | 14,4794 | 14,3433 | 0,8563 | 0,1427 | 0,6793 | |
TABELA XI | |||||||
Produto | Cervejas de malte e cervejas sem álcool | ||||||
Cód. TIPI | 2203.00.00 e 2202.90.00 Ex 03 | ||||||
Embalagem | Lata | ||||||
Grupo | Limites | Preço de Referência | Tributos Devidos | ||||
Inferior | Superior |
| IPI | PIS/PASEP | COFINS | ||
1 | 2,5000 | 2,6249 | 2,5000 | 0,1592 | 0,0265 | 0,1263 | |
2 | 2,6250 | 2,7562 | 2,6606 | 0,1694 | 0,0282 | 0,1344 | |
3 | 2,7563 | 2,8940 | 2,7609 | 0,1758 | 0,0293 | 0,1395 | |
4 | 2,8941 | 3,0387 | 2,9823 | 0,1899 | 0,0316 | 0,1507 | |
--- | --- | --- | --- | --- | --- | --- | |
6 | 3,1907 | 3,3501 | 3,2674 | 0,2081 | 0,0347 | 0,1651 | |
7 | 3,3502 | 3,5177 | 3,3831 | 0,2154 | 0,0359 | 0,1709 | |
8 | 3,5178 | 3,6935 | 3,6189 | 0,2304 | 0,0384 | 0,1828 | |
9 | 3,6936 | 3,8782 | 3,8185 | 0,2431 | 0,0405 | 0,1929 | |
10 | 3,8783 | 4,0721 | 4,0640 | 0,2588 | 0,0431 | 0,2053 | |
11 | 4,0722 | 4,2757 | 4,0795 | 0,2598 | 0,0433 | 0,2061 | |
12 | 4,2758 | 4,4895 | 4,4547 | 0,2837 | 0,0473 | 0,2250 | |
13 | 4,4896 | 4,7140 | 4,5960 | 0,2927 | 0,0488 | 0,2322 | |
14 | 4,7141 | 4,9497 | 4,8248 | 0,3072 | 0,0512 | 0,2437 | |
15 | 4,9498 | 5,1972 | 4,9677 | 0,3163 | 0,0527 | 0,2509 | |
16 | 5,1973 | 5,4571 | 5,3284 | 0,3393 | 0,0565 | 0,2692 | |
17 | 5,4572 | 5,7299 | 5,5225 | 0,3516 | 0,0586 | 0,2790 | |
18 | 5,7300 | 6,0164 | 5,9039 | 0,3759 | 0,0627 | 0,2982 | |
19 | 6,0165 | 6,3173 | 6,1988 | 0,3947 | 0,0658 | 0,3131 | |
20 | 6,3174 | 6,6331 | 6,5786 | 0,4189 | 0,0698 | 0,3323 | |
21 | 6,6332 | 6,9648 | 6,6837 | 0,4256 | 0,0709 | 0,3376 | |
--- | --- | --- | --- | --- | --- | --- | |
23 | 7,3132 | 7,6787 | 7,5964 | 0,4837 | 0,0806 | 0,3837 | |
--- | --- | --- | --- | --- | --- | --- | |
25 | 8,0627 | 8,4658 | 8,4462 | 0,5378 | 0,0896 | 0,4267 | |
26 | 8,4659 | 8,8891 | 8,5487 | 0,5443 | 0,0907 | 0,4318 | |
27 | 8,8892 | 9,3335 | 9,1211 | 0,5808 | 0,0968 | 0,4608 | |
--- | --- | --- | --- | --- | --- | --- | |
43 | 19,4040 | 20,3741 | 19,9414 | 1,2698 | 0,2116 | 1,0073 | |
44 | 20,3742 | 21,3928 | 20,9868 | 1,3363 | 0,2227 | 1,0602 | |
45 | 21,3929 | 22,4624 | 21,7398 | 1,3843 | 0,2307 | 1,0982 | |
TABELA XII | |||||||
Produto | Cervejas de malte e cervejas sem álcool | ||||||
Cód. TIPI | 2203.00.00 e 2202.90.00 Ex 03 | ||||||
Embalagem | Vidro Descartável e outras embalagens não especificadas | ||||||
Grupo | Limites | Preço de Referência | Tributos Devidos | ||||
Inferior | Superior |
| IPI | PIS/PASEP | COFINS | ||
1 | 2,5000 | 2,6249 | - | --- | --- | --- | |
2 | 2,6250 | 2,7562 | 2,6800 | 0,1493 | 0,0249 | 0,1184 | |
--- | --- | --- | --- | --- | --- | --- | |
4 | 2,8941 | 3,0387 | 2,9947 | 0,1668 | 0,0278 | 0,1324 | |
5 | 3,0388 | 3,1906 | 3,1743 | 0,1768 | 0,0295 | 0,1403 | |
--- | --- | --- | --- | --- | --- | --- | |
7 | 3,3502 | 3,5177 | 3,3961 | 0,1892 | 0,0315 | 0,1501 | |
8 | 3,5178 | 3,6935 | 3,6055 | 0,2009 | 0,0335 | 0,1594 | |
9 | 3,6936 | 3,8782 | 3,7230 | 0,2074 | 0,0346 | 0,1645 | |
10 | 3,8783 | 4,0721 | 3,9438 | 0,2197 | 0,0366 | 0,1743 | |
11 | 4,0722 | 4,2757 | 4,2697 | 0,2379 | 0,0396 | 0,1887 | |
12 | 4,2758 | 4,4895 | 4,4280 | 0,2467 | 0,0411 | 0,1957 | |
13 | 4,4896 | 4,7140 | 4,6321 | 0,2581 | 0,0430 | 0,2047 | |
14 | 4,7141 | 4,9497 | 4,8024 | 0,2675 | 0,0446 | 0,2122 | |
15 | 4,9498 | 5,1972 | 5,0990 | 0,2841 | 0,0473 | 0,2254 | |
16 | 5,1973 | 5,4571 | 5,3184 | 0,2963 | 0,0494 | 0,2351 | |
17 | 5,4572 | 5,7299 | 5,6457 | 0,3145 | 0,0524 | 0,2495 | |
18 | 5,7300 | 6,0164 | 5,9173 | 0,3297 | 0,0549 | 0,2615 | |
19 | 6,0165 | 6,3173 | 6,1870 | 0,3447 | 0,0574 | 0,2734 | |
20 | 6,3174 | 6,6331 | 6,4475 | 0,3592 | 0,0599 | 0,2850 | |
21 | 6,6332 | 6,9648 | 6,7750 | 0,3774 | 0,0629 | 0,2994 | |
22 | 6,9649 | 7,3131 | 7,0411 | 0,3923 | 0,0654 | 0,3112 | |
23 | 7,3132 | 7,6787 | 7,6716 | 0,4274 | 0,0712 | 0,3391 | |
24 | 7,6788 | 8,0626 | 7,7676 | 0,4327 | 0,0721 | 0,3433 | |
25 | 8,0627 | 8,4658 | 8,3155 | 0,4633 | 0,0772 | 0,3675 | |
26 | 8,4659 | 8,8891 | 8,6009 | 0,4792 | 0,0799 | 0,3801 | |
27 | 8,8892 | 9,3335 | 9,1086 | 0,5074 | 0,0846 | 0,4026 | |
28 | 9,3336 | 9,8002 | 9,7175 | 0,5414 | 0,0902 | 0,4295 | |
29 | 9,8003 | 10,2902 | 10,0841 | 0,5618 | 0,0936 | 0,4457 | |
30 | 10,2903 | 10,8048 | 10,5057 | 0,5853 | 0,0975 | 0,4643 | |
31 | 10,8049 | 11,3450 | 11,3071 | 0,6299 | 0,1050 | 0,4997 | |
32 | 11,3451 | 11,9123 | 11,7299 | 0,6535 | 0,1089 | 0,5184 | |
33 | 11,9124 | 12,5079 | 12,2542 | 0,6827 | 0,1138 | 0,5416 | |
34 | 12,5080 | 13,1333 | 12,5566 | 0,6995 | 0,1166 | 0,5550 | |
35 | 13,1334 | 13,7899 | 13,7129 | 0,7639 | 0,1273 | 0,6061 | |
36 | 13,7900 | 14,4794 | 14,3025 | 0,7968 | 0,1328 | 0,6321 | |
37 | 14,4795 | 15,2034 | 14,8896 | 0,8295 | 0,1382 | 0,6581 | |
38 | 15,2035 | 15,9636 | 15,6451 | 0,8716 | 0,1453 | 0,6915 | |
39 | 15,9637 | 16,7618 | 16,4190 | 0,9147 | 0,1525 | 0,7257 | |
40 | 16,7619 | 17,5999 | 17,3748 | 0,9680 | 0,1613 | 0,7679 | |
41 | 17,6000 | 18,4799 | 18,2652 | 1,0176 | 0,1696 | 0,8073 | |
42 | 18,4800 | 19,4039 | 18,8072 | 1,0477 | 0,1746 | 0,8312 | |
43 | 19,4040 | 20,3741 | 19,9222 | 1,1099 | 0,1850 | 0,8805 | |
44 | 20,3742 | 21,3928 | 21,3700 | 1,1905 | 0,1984 | 0,9445 | |
45 | 21,3929 | 22,4624 | 22,0007 | 1,2257 | 0,2043 | 0,9724 | |
46 | 22,4625 | 23,5855 | 23,0614 | 1,2848 | 0,2141 | 1,0192 | |
47 | 23,5856 | 24,7648 | 23,7363 | 1,3223 | 0,2204 | 1,0491 | |
48 | 24,7649 | 26,0031 | 25,4735 | 1,4191 | 0,2365 | 1,1258 | |
49 | 26,0032 | 27,3032 | 26,6687 | 1,4857 | 0,2476 | 1,1787 | |
50 | 27,3033 | 28,6684 | 27,9518 | 1,5572 | 0,2595 | 1,2354 | |
--- | --- | --- | --- | --- | --- | --- | |
65 | 56,7617 | 59,5997 | 57,5467 | 3,2059 | 0,5343 | 2,5434 | |
--- | --- | --- | --- | --- | --- | --- | |
76 | 97,0817 | 101,9357 | 98,6260 | 5,4945 | 0,9157 | 4,3589 |
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