Warning: The magic method GW_GoPricing_Elementor::__wakeup() must have public visibility in /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-content/plugins/go_pricing/includes/vendors/elementor/class-elementor.php on line 46 Warning: Cannot modify header information - headers already sent by (output started at /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-content/plugins/go_pricing/includes/vendors/elementor/class-elementor.php:46) in /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-content/plugins/go_pricing/includes/vendors/elementor/class-elementor.php:46) in /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-content/plugins/go_pricing/includes/vendors/elementor/class-elementor.php:46) in /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-content/plugins/go_pricing/includes/vendors/elementor/class-elementor.php:46) in /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-content/plugins/go_pricing/includes/vendors/elementor/class-elementor.php:46) in /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-content/plugins/go_pricing/includes/vendors/elementor/class-elementor.php:46) in /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-content/plugins/go_pricing/includes/vendors/elementor/class-elementor.php:46) in /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 Warning: Cannot modify header information - headers already sent by (output started at /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-content/plugins/go_pricing/includes/vendors/elementor/class-elementor.php:46) in /customers/6/8/e/carricocontabilidade.com.br/httpd.www/wp-includes/rest-api/class-wp-rest-server.php on line 1893 {"id":682,"date":"2022-02-16T20:42:19","date_gmt":"2022-02-16T23:42:19","guid":{"rendered":"https:\/\/carricocontabilidade.com.br\/?p=682"},"modified":"2022-03-14T12:52:01","modified_gmt":"2022-03-14T15:52:01","slug":"icms-st-es-altera-tribut-autopecas","status":"publish","type":"post","link":"https:\/\/carricocontabilidade.com.br\/icms-st-es-altera-tribut-autopecas\/","title":{"rendered":"ICMS-ST: Esp\u00edrito Santo altera tributa\u00e7\u00e3o de AUTOPE\u00c7AS. 1"},"content":{"rendered":"
Atrav\u00e9s do DECRETO N\u00ba 5078-R, DE 31 DE JANEIRO DE 2022, o estado do Espirito Santo alterou a forma de tributa\u00e7\u00e3o das Autope\u00e7as.<\/p>
Do Regime de Antecipa\u00e7\u00e3o Parcial do Imposto<\/strong><\/p> ICMS-ST. As autope\u00e7as est\u00e3o sujeitas ao regime de antecipa\u00e7\u00e3o parcial do imposto, independentemente do regime de apura\u00e7\u00e3o adotado pelo contribuinte: \u00a0A antecipa\u00e7\u00e3o parcial do imposto \u00e9 calculada mediante a aplica\u00e7\u00e3o da al\u00edquota interna prevista para a mercadoria sobre o valor da opera\u00e7\u00e3o interestadual constante no documento fiscal de aquisi\u00e7\u00e3o, deduzido o valor do imposto destacado no documento fiscal de aquisi\u00e7\u00e3o.<\/p> \u201cICMS antecipa\u00e7\u00e3o = Valor total da opera\u00e7\u00e3o interestadual x Al\u00edquota interna da mercadoria no ES \u2013 Valor do imposto destacado no documento fiscal de aquisi\u00e7\u00e3o\u201d.<\/strong><\/strong><\/p> As redu\u00e7\u00f5es de base de c\u00e1lculo e as concess\u00f5es de cr\u00e9ditos presumidos, previstas nos arts. 70 e 107, n\u00e3o devem ser consideradas na apura\u00e7\u00e3o da antecipa\u00e7\u00e3o parcial<\/p> Benef\u00edcio para o contribuinte CAPIXABA<\/strong><\/p> O Secret\u00e1rio de Estado da Fazenda, tendo em vista o interesse e a conveni\u00eancia da Administra\u00e7\u00e3o Tribut\u00e1ria, poder\u00e1 credenciar, por meio de portaria, contribuinte do setor de autope\u00e7as localizado neste Estado para que seja desconsiderado o regime de antecipa\u00e7\u00e3o parcial.<\/p> Ou seja o contribuinte capixaba poder\u00e1 solicitar a Inscri\u00e7\u00e3o de Substituto tribut\u00e1rio.<\/p> Os contribuintes credenciados como substituto tribut\u00e1rio dever\u00e3o informar ao fornecedor para colocar na nota fiscal a seguinte Express\u00e3o:<\/p> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u201cDispensa da antecipa\u00e7\u00e3o do imposto – Portaria n\u00ba 13R\/2022<\/a>\u201d.<\/strong><\/p>