{"id":1987,"date":"2019-05-02T15:49:59","date_gmt":"2019-05-02T18:49:59","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=1987"},"modified":"2019-05-02T15:49:59","modified_gmt":"2019-05-02T18:49:59","slug":"icms-sp-estabelecida-a-base-de-calculo-da-substituicao-tributaria-na-saida-de-tintas-vernizes-e-outros-produtos-da-industria-quimica-para-o-periodo-de-1o-05-2019-a-31-01-2022","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2019\/05\/02\/icms-sp-estabelecida-a-base-de-calculo-da-substituicao-tributaria-na-saida-de-tintas-vernizes-e-outros-produtos-da-industria-quimica-para-o-periodo-de-1o-05-2019-a-31-01-2022\/","title":{"rendered":"ICMS\/SP &#8211; ESTABELECIDA A BASE DE C\u00c1LCULO DA SUBSTITUI\u00c7\u00c3O TRIBUT\u00c1RIA NA SA\u00cdDA DE TINTAS, VERNIZES E OUTROS PRODUTOS DA IND\u00daSTRIA QU\u00cdMICA PARA O PER\u00cdODO DE 1\u00ba.05.2019 A 31.01.2022"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">No per\u00edodo de 1\u00ba.05.2019 a 31.01.2022 a base de c\u00e1lculo para fins de reten\u00e7\u00e3o e pagamento do imposto relativo \u00e0s sa\u00eddas subsequentes dos produtos relacionados a seguir, com destino a estabelecimento localizado em territ\u00f3rio paulista, ser\u00e1 o pre\u00e7o praticado pelo sujeito passivo, inclu\u00eddos os valores correspondentes a frete, carreto, seguro, impostos e outros encargos transfer\u00edveis ao adquirente, acrescido do valor adicionado calculado mediante a multiplica\u00e7\u00e3o do pre\u00e7o praticado pelo seguinte \u00cdndice de Valor Adicionado Setorial (IVA-ST):<\/span><!--more--><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>NCM\/SH<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Produto<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Cest<\/strong><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>IVA-ST<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">3208, 3209 ou 3210.00<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">Tintas e vernizes<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">24.001.00<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">58%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">2821, 3204.17 e 3206<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">xadrez e p\u00f3s assemelhados<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">24.002.00<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">118%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">3204, 3205.00.00, 3206 e 3212<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">Corantes para aplica\u00e7\u00e3o em bases, tintas e vernizes<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">24.003.00<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\">118%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Portaria CAT n\u00ba 27\/2019 &#8211; DOE SP de 1\u00ba.05.2019)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>No per\u00edodo de 1\u00ba.05.2019 a 31.01.2022 a base de c\u00e1lculo [&hellip;]<\/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-w3","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1987"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1987"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1987\/revisions"}],"predecessor-version":[{"id":1988,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1987\/revisions\/1988"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=1987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=1987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}