{"id":18655,"date":"2021-08-27T10:25:23","date_gmt":"2021-08-27T13:25:23","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=18655"},"modified":"2021-08-27T10:25:23","modified_gmt":"2021-08-27T13:25:23","slug":"icms-sp-divulgada-base-de-calculo-da-substituicao-tributaria-de-produtos-de-papelaria-para-utilizacao-a-partir-de-1o-09-2021","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/08\/27\/icms-sp-divulgada-base-de-calculo-da-substituicao-tributaria-de-produtos-de-papelaria-para-utilizacao-a-partir-de-1o-09-2021\/","title":{"rendered":"ICMS\/SP &#8211; DIVULGADA BASE DE C\u00c1LCULO DA SUBSTITUI\u00c7\u00c3O TRIBUT\u00c1RIA DE PRODUTOS DE PAPELARIA PARA UTILIZA\u00c7\u00c3O A PARTIR DE 1\u00ba.09.2021"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portaria CAT n\u00ba 62\/2021 &#8211; DOE SP de 27.08.2021.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Foram estabelecidos os percentuais relativos ao \u00cdndice de Valor Adicionado Setorial (IVA-ST) a serem utilizados, no per\u00edodo de 1\u00ba.09.2021 a 31.05.2023, no c\u00e1lculo da substitui\u00e7\u00e3o tribut\u00e1ria de produtos de papelaria sujeitos a esse regime.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Em se tratando de entrada de mercadoria proveniente de outra unidade da Federa\u00e7\u00e3o cuja sa\u00edda interna seja tributada com al\u00edquota superior \u00e0 al\u00edquota interestadual aplicada pelo remetente, o estabelecimento destinat\u00e1rio paulista dever\u00e1 utilizar o &#8220;IVA-ST ajustado&#8221;, calculado pela seguinte f\u00f3rmula:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0IVA-ST ajustado = [(1+IVA-ST original) x (1 &#8211; ALQ inter)\/ (1 &#8211; ALQ intra)] -1, onde:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1 &#8211; IVA-ST original \u00e9 o IVA-ST aplic\u00e1vel na opera\u00e7\u00e3o interna, constante do Anexo \u00fanico da Portaria CAT n\u00ba 62\/2021;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2 &#8211; ALQ inter \u00e9 a al\u00edquota interestadual aplicada pelo remetente localizado em outra unidade da Federa\u00e7\u00e3o;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">3 &#8211; ALQ intra \u00e9 a al\u00edquota aplic\u00e1vel \u00e0 mercadoria neste Estado.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Esta Portaria entrar\u00e1 em vigor a partir de 1\u00ba.09.2021, data em que ficar\u00e1 revogada a Portaria CAT n\u00ba 104\/2017, que disciplinava esse mesmo assunto<strong>.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Portaria CAT n\u00ba 62\/2021 &#8211; DOE SP de 27.08.2021).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Portaria CAT n\u00ba 62\/2021 &#8211; DOE SP de 27.08.2021.<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-4QT","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/18655"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=18655"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/18655\/revisions"}],"predecessor-version":[{"id":18657,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/18655\/revisions\/18657"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=18655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=18655"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=18655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}