{"id":6431,"date":"2019-01-30T09:35:36","date_gmt":"2019-01-30T12:35:36","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6431"},"modified":"2024-12-17T15:31:59","modified_gmt":"2024-12-17T15:31:59","slug":"rio-grande-do-sul-faz-mudanca-radical-no-icms-st","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2019\/01\/30\/rio-grande-do-sul-faz-mudanca-radical-no-icms-st\/","title":{"rendered":"Rio Grande do sul faz mudan\u00e7a radical no ICMS ST"},"content":{"rendered":"<p><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/01\/icms.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6432 alignleft\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/01\/icms.jpg\" alt=\"\" width=\"177\" height=\"147\" \/><\/a>Com a incorpora\u00e7\u00e3o do <a href=\"http:\/\/www.al.rs.gov.br\/filerepository\/repLegis\/arquivos\/DEC%2054.308.pdf\" target=\"_blank\" rel=\"noopener\">Decreto n\u00ba 54.308\/2018<\/a> ao Regulamento do ICMS, o estado do Rio Grande do Sul promoveu significativa altera\u00e7\u00e3o no regime da substitui\u00e7\u00e3o tribut\u00e1ria do imposto.<\/p>\n<p>A altera\u00e7\u00e3o decorre do julgamento em repercuss\u00e3o geral do <a href=\"http:\/\/redir.stf.jus.br\/paginadorpub\/paginador.jsp?docTP=AC&amp;docID=603766\" target=\"_blank\" rel=\"noopener\">Recurso Extraordin\u00e1rio n\u00ba 593.849<\/a>, em que o Supremo Tribunal Federal (STF) interpretou ser devida a restitui\u00e7\u00e3o do ICMS pago a maior quando a sa\u00edda ao consumidor final na substitui\u00e7\u00e3o tribut\u00e1ria se der por valor inferior ao pre\u00e7o presumido (pauta fiscal).<\/p>\n<p>O Estado incluiu essa situa\u00e7\u00e3o no regulamento, mas igualmente tratou de determinar que a sa\u00edda em valor superior ao presumido gera obriga\u00e7\u00e3o ao recolhimento da diferen\u00e7a.<\/p>\n<p>Leia a \u00edntegra de mat\u00e9ria sobre essa grande altera\u00e7\u00e3o no <a href=\"https:\/\/www.jornaldocomercio.com\/_conteudo\/cadernos\/jc_contabilidade\/2019\/01\/666605-rio-grande-do-sul-acaba-com-a-substituicao-tributaria-do-icms.html\" target=\"_blank\" rel=\"noopener\">Jornal do Com\u00e9rcio<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Com a incorpora\u00e7\u00e3o do Decreto n\u00ba 54.308\/2018 ao Regulamento do ICMS, o estado do Rio<\/p>\n","protected":false},"author":1,"featured_media":6432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31,115,160,225],"tags":[],"class_list":["post-6431","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c73-carga-tributaria","category-icms","category-planejamento-tributario","category-rio-grande-do-sul"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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