{"id":615,"date":"2026-03-16T16:05:06","date_gmt":"2026-03-16T19:05:06","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/desoneracao-tributaria-do-oleo-diesel-e-medidas-de-mitigacao-de-precos-decreto-no-12-875-de-12-de-marco-de-2026\/"},"modified":"2026-03-16T16:05:06","modified_gmt":"2026-03-16T19:05:06","slug":"desoneracao-tributaria-do-oleo-diesel-e-medidas-de-mitigacao-de-precos-decreto-no-12-875-de-12-de-marco-de-2026","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/desoneracao-tributaria-do-oleo-diesel-e-medidas-de-mitigacao-de-precos-decreto-no-12-875-de-12-de-marco-de-2026\/","title":{"rendered":"DESONERA\u00c7\u00c3O TRIBUT\u00c1RIA DO \u00d3LEO DIESEL E MEDIDAS DE MITIGA\u00c7\u00c3O DE PRE\u00c7OS\u00a0\u2013 DECRETO N\u00ba 12.875, DE 12 DE MAR\u00c7O DE 2026"},"content":{"rendered":"<p>O Decreto n\u00ba 12.875, de 12 de mar\u00e7o de 2026, disp\u00f5e sobre a redu\u00e7\u00e3o a zero das al\u00edquotas da Contribui\u00e7\u00e3o para o PIS\/Pasep e da COFINS incidentes sobre o \u00f3leo diesel de uso rodovi\u00e1rio, como medida emergencial destinada a mitigar os efeitos da alta dos pre\u00e7os internacionais do petr\u00f3leo e reduzir o custo do combust\u00edvel no mercado interno.<\/p>\n<p><strong>Principais Disposi\u00e7\u00f5es do Decreto<\/strong><\/p>\n<p>Redu\u00e7\u00e3o das Al\u00edquotas de PIS e Cofins<\/p>\n<p>Ficam reduzidas a zero as al\u00edquotas da contribui\u00e7\u00e3o para o PIS\/Pasep e da Cofins incidentes sobre a comercializa\u00e7\u00e3o de \u00f3leo diesel de uso rodovi\u00e1rio, nos termos e limites estabelecidos pelo decreto.<\/p>\n<p>A desonera\u00e7\u00e3o possui car\u00e1ter tempor\u00e1rio e tem por finalidade:<\/p>\n<ul>\n<li>reduzir o pre\u00e7o final do diesel ao consumidor;<\/li>\n<li>mitigar impactos inflacion\u00e1rios, especialmente sobre o transporte de cargas e a cadeia log\u00edstica;<\/li>\n<li>preservar a competitividade de setores intensivos em transporte<\/li>\n<\/ul>\n<p><strong>Repasse do Benef\u00edcio ao Consumidor<\/strong><\/p>\n<p>A pol\u00edtica de desonera\u00e7\u00e3o est\u00e1 condicionada \u00e0 efetiva repercuss\u00e3o econ\u00f4mica no pre\u00e7o final do combust\u00edvel, sendo objeto de monitoramento e fiscaliza\u00e7\u00e3o pelos \u00f3rg\u00e3os competentes.<\/p>\n<p>O decreto se articula com normas complementares que refor\u00e7am o dever de transpar\u00eancia, exigindo que os benef\u00edcios fiscais concedidos sejam claramente informados ao consumidor e n\u00e3o absorvidos indevidamente ao longo da cadeia de comercializa\u00e7\u00e3o.<\/p>\n<p><strong>Integra\u00e7\u00e3o com Medidas de Fiscaliza\u00e7\u00e3o<\/strong><\/p>\n<p>A desonera\u00e7\u00e3o tribut\u00e1ria prevista no Decreto n\u00ba 12.875\/2026 opera de forma integrada com:<\/p>\n<ul>\n<li>a subven\u00e7\u00e3o econ\u00f4mica ao \u00f3leo diesel autorizada pela Medida Provis\u00f3ria n\u00ba 1.340\/2026; e<\/li>\n<li>o refor\u00e7o da fiscaliza\u00e7\u00e3o e do combate a pr\u00e1ticas abusivas estabelecido pelo Decreto n\u00ba 12.876\/2026.<\/li>\n<\/ul>\n<p>Esse conjunto normativo amplia a atua\u00e7\u00e3o coordenada de \u00f3rg\u00e3os reguladores, fiscais, concorrenciais e de defesa do consumidor, com foco na verifica\u00e7\u00e3o do repasse dos benef\u00edcios e na preven\u00e7\u00e3o de aumentos abusivos de pre\u00e7os.<\/p>\n<p><strong>Impactos Pr\u00e1ticos<\/strong><\/p>\n<p>O Decreto n\u00ba 12.875\/2026 produz efeitos relevantes para:<\/p>\n<ul>\n<li>produtores, importadores, distribuidores e revendedores, que devem adequar suas pr\u00e1ticas de precifica\u00e7\u00e3o e controles internos;<\/li>\n<li>transportadores e setores log\u00edsticos, diretamente beneficiados pela redu\u00e7\u00e3o do custo do diesel;<\/li>\n<li>consumidores finais, que passam a contar com instrumento adicional de conten\u00e7\u00e3o de pre\u00e7os.<\/li>\n<\/ul>\n<p>A norma tamb\u00e9m refor\u00e7a a responsabilidade dos agentes econ\u00f4micos quanto \u00e0 correta aplica\u00e7\u00e3o da desonera\u00e7\u00e3o, sob pena de san\u00e7\u00f5es administrativas, concorrenciais e consumeristas.<\/p>\n<p><strong>Aten\u00e7\u00e3o<\/strong>:empresas da cadeia de combust\u00edveis devem revisar seus modelos de forma\u00e7\u00e3o de pre\u00e7os, contratos, pol\u00edticas comerciais e procedimentos de compliance, a fim de assegurar a correta aplica\u00e7\u00e3o da desonera\u00e7\u00e3o e mitigar riscos decorrentes de fiscaliza\u00e7\u00e3o intensificada.<\/p>\n<p>A equipe do Tribut\u00e1rio Consultivo do Hondatar Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p>Edson Takashi Kondo<\/p>\n<p><a href=\"mailto:edson.kondo@hondatar.com.br\">edson.kondo@hondatar.com.br<\/a><\/p>\n<p>Adriano Rodrigo da Silva Agra<\/p>\n<p><a href=\"mailto:adriano.agra@hondatar.com.br\">adriano.agra@hondatar.com.br<\/a><\/p>\n<p>Lucas Oliveira Silva Santos<\/p>\n<p><a href=\"mailto:lucas.santos@hondatar.com.br\">lucas.santos@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Decreto n\u00ba 12.875, de 12 de mar\u00e7o de 2026, disp\u00f5e sobre a redu\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1113,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DESONERA\u00c7\u00c3O TRIBUT\u00c1RIA DO \u00d3LEO DIESEL E MEDIDAS DE MITIGA\u00c7\u00c3O DE PRE\u00c7OS\u00a0\u2013 DECRETO 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