In September, Judge Dr. André Igo Mota de Carvalho, of the Orizona/GO District Court, ruled in favor of a rural producer, allowing him to recover ICMS amounts unduly charged on electricity consumption on his property.
The rural producer asked for the amounts unduly paid back, considering that the rate charged by the state exceeded the 12% percentage set by State Law 11.651/1991, in force since March 1, 1992.
The legislation provides for a reduction in the ICMS rate on electricity consumed in rural areas, provided that the taxpayer is a rural producer and is actively registered in the state’s Taxpayers Register.
To be entitled to the ICMS credit, it is necessary to prove that the rate applied was higher than the 12% established by state law. This can be easily verified on the electricity bills paid by taxpayers.
The court decision was favorable because the taxpayer proved that he had paid a rate of 29%, i.e. well above the legal limit of 12%, which led to recognition of his right to a tax refund with monetary correction.
This decision is an important precedent for the state of Goiás, encouraging other rural producers to seek a refund of overpaid amounts.
If you have any questions, our tax team is at your disposal for clarification and guidance.
