{"id":12091,"date":"2024-07-19T14:55:13","date_gmt":"2024-07-19T17:55:13","guid":{"rendered":"https:\/\/sincomavi.org.br\/?p=12091"},"modified":"2024-07-25T14:27:16","modified_gmt":"2024-07-25T17:27:16","slug":"icms-st-tintas-vernizes-e-outros-produtos-da-industria-quimica","status":"publish","type":"post","link":"https:\/\/sincomavi.org.br\/?p=12091","title":{"rendered":"ICMS-ST Tintas, Vernizes e outros produtos da ind\u00fastria qu\u00edmica"},"content":{"rendered":"\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-default\"\/>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2024-07-19T14:55:13-03:00\">19 de julho de 2024<\/time><\/div>\n\n\n<p>Determinado que, no per\u00edodo de 01\/11\/2024 a 31\/07\/2027, a base de c\u00e1lculo das mercadorias indicadas no anexo VIII da Portaria CAT 68\/19, 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 \u00cdndice de Valor Adicionado Setorial &#8211; IVA-ST relacionado no Anexo \u00danico abaixo.<br>\u00a0<br>Na hip\u00f3tese de entrada de mercadoria proveniente de outra unidade da Federa\u00e7\u00e3o cuja sa\u00edda interna seja tributada com al\u00edquota superior \u00e0 al\u00edquota interestadual aplicada pelo remetente, o estabelecimento destinat\u00e1rio paulista dever\u00e1 utilizar os crit\u00e9rios adotados no RICMS.<br>\u00a0<br>O mesmo diploma legal revoga a Portaria\u00a0 CAT 02\/22 \u200b, entrando em vigor em 01\/11\/24.<br>\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ANEXO \u00daNICO<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>ITEM<\/strong><\/td><td><strong>CEST<\/strong><\/td><td><strong>NCM\/SH<\/strong><\/td><td><strong>DESCRI\u00c7\u00c3O<\/strong><\/td><td><strong>IVA-ST (%)<\/strong><\/td><\/tr><tr><td>1<\/td><td>24.001.00\u200b\u200b<\/td><td>320832093210.00<\/td><td>Tintas, vernizes<\/td><td>52%<\/td><\/tr><tr><td>\u200b2<\/td><td>\u200b24.002.00<\/td><td>\u200b2821<br>3204.17.00<br>3206<\/td><td>\u200bXadrez e p\u00f3s assemelhados, em embalagem de conte\u00fado inferior ou igual a 1 kg, exceto pigmentos \u00e0 base de di\u00f3xido de tit\u00e2nio classificados no c\u00f3digo 3206.11.10<\/td><td>114%<\/td><\/tr><tr><td>3<\/td><td>24.003.00<\/td><td>32043205.00.0032063212<\/td><td>Corantes para aplica\u00e7\u00e3o em bases, tintas e vernizes<\/td><td>93%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Fonte: Portaria SRE 46 (DOE 15\/07\u200b\/2024)<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-default\"\/>\n","protected":false},"excerpt":{"rendered":"<p>Determinado que, no per\u00edodo de 01\/11\/2024 a 31\/07\/2027, a base de c\u00e1lculo das mercadorias indicadas no anexo VIII da Portaria CAT 68\/19, 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12092,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[157],"tags":[1390,839,700,1391,1389,232,1388],"class_list":["post-12091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alerta","tag-cat-02-22","tag-icms-st-2","tag-iva-st","tag-portaria-cat-68-19","tag-produtos-quimicos","tag-tintas","tag-vernizes"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/12091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12091"}],"version-history":[{"count":3,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/12091\/revisions"}],"predecessor-version":[{"id":12141,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/12091\/revisions\/12141"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/media\/12092"}],"wp:attachment":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}