{"id":57653,"date":"2025-12-02T10:45:56","date_gmt":"2025-12-02T13:45:56","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=57653"},"modified":"2025-12-02T10:45:56","modified_gmt":"2025-12-02T13:45:56","slug":"icms-nacional-publicados-protocolos-que-alteram-a-st-de-produtos-alimenticios-envolvendo-sao-paulo","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/12\/02\/icms-nacional-publicados-protocolos-que-alteram-a-st-de-produtos-alimenticios-envolvendo-sao-paulo\/","title":{"rendered":"ICMS NACIONAL &#8211; PUBLICADOS PROTOCOLOS QUE ALTERAM A ST DE PRODUTOS ALIMENT\u00cdCIOS ENVOLVENDO S\u00c3O PAULO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Despacho CONFAZ n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bdesp%2Bconfaz%2B41%2B2025?doc=document&amp;pagina=null#fe%2Bdesp%2Bconfaz%2B41%2B2025\">41\/2025<\/a>\u00a0&#8211; DOU de 01.12.2025<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Por meio do Despacho Confaz n\u00ba 41\/2025, foram publicados os Protocolos ICMS n\u00bas 43 a 52\/2025, que promovem ajustes na substitui\u00e7\u00e3o tribut\u00e1ria aplic\u00e1vel \u00e0s opera\u00e7\u00f5es com produtos aliment\u00edcios, com efeitos a partir de 1\u00ba.01.2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">As altera\u00e7\u00f5es envolvem, principalmente, <strong>a exclus\u00e3o de itens e a revis\u00e3o da participa\u00e7\u00e3o de S\u00e3o Paulo em determinados acordos<\/strong>, conforme quadro a seguir:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Protocolos Publicados<\/strong><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Ato<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Altera\u00e7\u00e3o<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Estados Envolvidos<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Altera\u00e7\u00e3o<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B43%2B2025?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B43%2B2025\">43\/2025<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera o Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B14%2B2016?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B14%2B2016\">14\/2016<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">AL \u00d7 SP<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Exclus\u00e3o de diversos itens de produtos aliment\u00edcios<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Protocolo ICMS n\u00ba ICMS 44\/2025<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera o Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B28%2B2009?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B28%2B2009\">28\/2009<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">MG \u00d7 SP<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Exclus\u00e3o de diversos itens de produtos aliment\u00edcios<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Protocolo ICMS n\u00ba ICMS 45\/2025<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera o Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B45%2B2013?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B45%2B2013\">45\/2013<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">RJ \u00d7 SP<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Exclus\u00e3o de diversos itens de produtos aliment\u00edcios<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Protocolo ICMS n\u00ba ICMS 46\/2025<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera o Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B108%2B2013?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B108%2B2013\">108\/2013<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">PR \u00d7 SP<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Exclus\u00e3o de diversos itens de produtos aliment\u00edcios<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Protocolo ICMS n\u00ba ICMS 47\/2025<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera o Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B114%2B2011?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B114%2B2011\">114\/2011<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">AP \u00d7 SP<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Exclus\u00e3o de diversos itens de produtos aliment\u00edcios<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Protocolo ICMS n\u00ba ICMS 48\/2025<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera o Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B119%2B2012?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B119%2B2012\">119\/2012<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">SC \u00d7 SP<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Exclus\u00e3o de diversos itens de produtos aliment\u00edcios<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Protocolo ICMS n\u00ba ICMS 49\/2025<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera o Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B175%2B2013?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B175%2B2013\">175\/2013<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">MT \u00d7 SP<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Exclus\u00e3o de diversos itens de produtos aliment\u00edcios<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Protocolo ICMS n\u00ba ICMS 50\/2025<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera o Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B217%2B2012?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B217%2B2012\">217\/2012<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">DF \u00d7 SP<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Exclus\u00e3o de diversos itens de produtos aliment\u00edcios<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Protocolo ICMS n\u00ba ICMS 51\/2025<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Altera o Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B21%2B1991?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B21%2B1991\">21\/1991<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Diversos \u00d7 SP<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">SP \u00e9 exclu\u00eddo do protocolo referente ao a\u00e7\u00facar de cana<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Protocolo ICMS n\u00ba ICMS 52\/2025<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Revoga o Protocolo ICMS n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bprot%2Bicms%2B24%2B1989?doc=document&amp;pagina=null#fe%2Bprot%2Bicms%2B24%2B1989\">24\/1989<\/a><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">ES \u00d7 SP<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Revoga\u00e7\u00e3o integral do protocolo sobre \u00f3leos comest\u00edveis<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Despacho CONFAZ n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bdesp%2Bconfaz%2B41%2B2025?doc=document&amp;pagina=null#fe%2Bdesp%2Bconfaz%2B41%2B2025\">41\/2025<\/a>\u00a0&#8211; DOU de 01.12.2025)<\/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><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Despacho CONFAZ n\u00ba\u00a041\/2025\u00a0&#8211; DOU de 01.12.2025<\/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-eZT","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/57653"}],"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=57653"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/57653\/revisions"}],"predecessor-version":[{"id":57655,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/57653\/revisions\/57655"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=57653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=57653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=57653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}