{"id":9996,"date":"2023-06-06T09:58:37","date_gmt":"2023-06-06T12:58:37","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=9996"},"modified":"2023-09-26T17:48:35","modified_gmt":"2023-09-26T17:48:35","slug":"artigo-gestao-tributaria-de-creditos-fiscais-acumulados-do-icms-no-cenario-baiano","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/06\/06\/artigo-gestao-tributaria-de-creditos-fiscais-acumulados-do-icms-no-cenario-baiano\/","title":{"rendered":"Artigo: Gest\u00e3o tribut\u00e1ria de cr\u00e9ditos fiscais acumulados do ICMS no cen\u00e1rio baiano"},"content":{"rendered":"<p>Compartilho o artigo &#8220;<strong>Gest\u00e3o tribut\u00e1ria de cr\u00e9ditos fiscais acumulados do ICMS no cen\u00e1rio baiano<\/strong>&#8221; escrito por Sandra Rosa Pereira, especialista em Gest\u00e3o Tribut\u00e1rio pela USP\/ESALQ &amp; Eliza Rem\u00e9dio Alecrim, Mestre em Direito Tribut\u00e1rio. A Sandra Rosa Pereira \u00e9 auditora fiscal da SEFAZ, atuando como Inspetora Fazend\u00e1ria da Inspetoria de Fiscaliza\u00e7\u00e3o de Grandes Empresas &#8211;\u00a0<em>IFEP SUL.<\/em><\/p>\n<hr \/>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/06\/06\/artigo-gestao-tributaria-de-creditos-fiscais-acumulados-do-icms-no-cenario-baiano\/#Gestao_tributaria_de_creditos_fiscais_acumulados_do_ICMS_no_cenario_baiano\" >Gest\u00e3o tribut\u00e1ria de cr\u00e9ditos fiscais acumulados do ICMS no cen\u00e1rio baiano<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gestao_tributaria_de_creditos_fiscais_acumulados_do_ICMS_no_cenario_baiano\"><\/span><strong>Gest\u00e3o tribut\u00e1ria de cr\u00e9ditos fiscais acumulados do ICMS no cen\u00e1rio baiano<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: right;\"><em>Sandra Rosa Pereira<\/em><br \/>\n<em>Eliza Rem\u00e9dio Alecrim<\/em><\/p>\n<p><strong>RESUMO<\/strong><br \/>\nExiste uma categoria especial de cr\u00e9ditos fiscais do ICMS, muitas vezes negligenciada pelas empresas, denominados Cr\u00e9ditos Fiscais Acumulados, relacionados a determinadas sa\u00eddas desoneradas do imposto, cujo saldo pode se avolumar nos contribuintes que possuem eventuais restri\u00e7\u00f5es para sua absor\u00e7\u00e3o integral no curso de suas opera\u00e7\u00f5es fabris e\/ou mercantis. Estes cr\u00e9ditos, nas situa\u00e7\u00f5es legalmente permitidas, podem ser transferidos entre empresas, admitindo-se tamb\u00e9m a sua mercancia com os terceiros interessados, mantido seu valor de face, gerando possibilidades de neg\u00f3cios no mercado. Nesse contexto, o presente trabalho buscou demonstrar a necessidade de gest\u00e3o desses valores enquanto ativo recuper\u00e1vel, salientando as principais quest\u00f5es que envolvem o controle de sua escritura\u00e7\u00e3o, reconhecimento e autoriza\u00e7\u00e3o de uso pelo fisco, alertando sobre algumas restri\u00e7\u00f5es legais que podem impactar sua legitimidade. Assim, efetuou-se levantamento da normas legais estruturantes e legisla\u00e7\u00e3o aplic\u00e1vel \u00e0 forma\u00e7\u00e3o dos cr\u00e9ditos fiscais acumulados de ICMS, num recorte espacial do Estado da Bahia, e, como resultado, identificou-se oportunidades e condi\u00e7\u00f5es legais para sua realiza\u00e7\u00e3o, num cen\u00e1rio de transfer\u00eancia entre terceiros para fins de pagamento de imposto devido por importa\u00e7\u00e3o, abatimento do conta-corrente fiscal, entre outros, e quita\u00e7\u00e3o de d\u00edvidas autuadas. Contudo, a despeito das possibilidades levantadas, alertou-se para a exist\u00eancia de riscos que podem dificultar a plena recupera\u00e7\u00e3o desse ativo, os quais abrangem desde a in\u00e9rcia da empresa na sua gest\u00e3o at\u00e9 entraves impostos pelo fisco, a exemplo de limita\u00e7\u00e3o do montante de transfer\u00eancia permitido e\/ou fracionamento excessivo do tempo para seu uso. Assim, faz-se necess\u00e1ria a devida aten\u00e7\u00e3o ao ativo mencionado, capaz de torna-lo monetiz\u00e1vel.<\/p>\n<p><strong>Palavras-chave:<\/strong> imposto, cumulatividade, planejamento, gest\u00e3o, oportunidades, neg\u00f3cios.<\/p>\n<p><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/06\/Gestao-tributaria-de-creditos-fiscais-acumulados-do-ICMS-no-cenario-baiano.pdf\" target=\"_blank\" rel=\"noopener\">Download do artigo (PDF)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Compartilho o artigo &#8220;Gest\u00e3o tribut\u00e1ria de cr\u00e9ditos fiscais acumulados do ICMS no cen\u00e1rio baiano&#8221; escrito<\/p>\n","protected":false},"author":1,"featured_media":10561,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115,160,188],"tags":[],"class_list":["post-9996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-icms","category-planejamento-tributario","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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