{"id":6190,"date":"2021-05-04T15:45:17","date_gmt":"2021-05-04T18:45:17","guid":{"rendered":"https:\/\/sincomavi.org.br\/?p=6190"},"modified":"2021-05-04T15:47:30","modified_gmt":"2021-05-04T18:47:30","slug":"varejo-portaria-cat-25-2021-estabelece-parametros-para-o-regime-optativo-de-tributacao-rot-st","status":"publish","type":"post","link":"https:\/\/sincomavi.org.br\/?p=6190","title":{"rendered":"Portaria CAT 25\/2021 define regras para o Regime Optativo de Tributa\u00e7\u00e3o"},"content":{"rendered":"<style>.wp-block-kadence-spacer.kt-block-spacer-_91e429-14 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_91e429-14 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_91e429-14\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\" style=\"height:60px\"><hr class=\"kt-divider\" style=\"border-top-color:rgba(238, 238, 238, 1);border-top-width:1px;width:80%;border-top-style:solid\"\/><\/div><\/div>\n\n\n\n<p>Foi publicada em 01 de maio, no Di\u00e1rio Oficial do Estado, a Portaria CAT 25\/2021 que disciplina o credenciamento do contribuinte ao Regime Optativo de Tributa\u00e7\u00e3o (ROT-ST) para o setor varejista e que possibilita a dispensa de pagamento do complemento do ICMS retido antecipadamente por substitui\u00e7\u00e3o tribut\u00e1ria. Tal hip\u00f3tese poder\u00e1 ocorrer somente se o valor da opera\u00e7\u00e3o com a mercadoria for maior que a base de c\u00e1lculo da reten\u00e7\u00e3o do imposto, compensando-se com a restitui\u00e7\u00e3o do imposto quando o valor da opera\u00e7\u00e3o for inferior \u00e0 base de c\u00e1lculo. Tamb\u00e9m ficou determinado por meio da portaria que o contribuinte credenciado n\u00e3o poder\u00e1 exigir o ressarcimento do valor do imposto retido a maior, correspondente \u00e0 diferen\u00e7a entre o valor que serviu de base \u00e0 reten\u00e7\u00e3o e o valor da opera\u00e7\u00e3o com consumidor ou usu\u00e1rio final.<\/p>\n\n\n\n<p>Acesse o Sincomavi Alerta para obter mais informa\u00e7\u00f5es sobre a Portaria CAT 25\/2021.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns_e24341-fa{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns_e24341-fa .kt-button{font-weight:normal;font-style:normal;}.kt-btns_e24341-fa .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns_e24341-fa .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns_e24341-fa .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_e24341-fa .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns_e24341-fa .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns_e24341-fa .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_e24341-fa .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kt-btn-align-center kt-btn-tablet-align-inherit kt-btn-mobile-align-inherit kt-btns-wrap kt-btns_e24341-fa\"><div class=\"kt-btn-wrap kt-btn-wrap-0\"><a class=\"kt-button button kt-btn-0-action kt-btn-size-standard kt-btn-style-basic kt-btn-svg-show-always kt-btn-has-text-true kt-btn-has-svg-false\" href=\"https:\/\/sincomavialerta.org.br\/secretaria-da-fazenda-disciplina-regime-optativo-de-tributacao-rot-st-para-setor-varejista\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"kt-btn-inner-text\">CLIQUE AQUI<\/span><\/a><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_4964e2-1f .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_4964e2-1f .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_4964e2-1f\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\" style=\"height:60px\"><hr class=\"kt-divider\" style=\"border-top-color:rgba(238, 238, 238, 1);border-top-width:1px;width:80%;border-top-style:solid\"\/><\/div><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada em 01 de maio, no Di\u00e1rio Oficial do Estado, a Portaria CAT 25\/2021 que disciplina o credenciamento do contribuinte ao Regime Optativo de Tributa\u00e7\u00e3o (ROT-ST) para o setor varejista e que possibilita a dispensa de pagamento do complemento do ICMS retido antecipadamente por substitui\u00e7\u00e3o tribut\u00e1ria. Tal hip\u00f3tese poder\u00e1 ocorrer somente se o valor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6191,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[153],"tags":[87],"class_list":["post-6190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-substituicao-tributaria"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/6190","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=6190"}],"version-history":[{"count":5,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/6190\/revisions"}],"predecessor-version":[{"id":6391,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/6190\/revisions\/6391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/media\/6191"}],"wp:attachment":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}