{"id":9537,"date":"2023-03-03T09:07:09","date_gmt":"2023-03-03T12:07:09","guid":{"rendered":"https:\/\/sincomavi.org.br\/?p=9537"},"modified":"2023-03-03T09:07:10","modified_gmt":"2023-03-03T12:07:10","slug":"st-icms-material-de-construcao-consolidacao","status":"publish","type":"post","link":"https:\/\/sincomavi.org.br\/?p=9537","title":{"rendered":"ST ICMS: material de constru\u00e7\u00e3o &#8211; consolida\u00e7\u00e3o"},"content":{"rendered":"<style>.wp-block-kadence-spacer.kt-block-spacer-_eab18c-88 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_eab18c-88 .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-_eab18c-88\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<p>02\/03\/2023 | Alteradas e estabelecidas, numa esp\u00e9cie de consolida\u00e7\u00e3o, as bases de c\u00e1lculo na sa\u00edda de material de constru\u00e7\u00e3o e cong\u00eaneres, a que se refere o artigo 313-Z do Regulamento do ICMS.<\/p>\n\n\n\n<p>Dentre as normas, \u00e9 poss\u00edvel destacar:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>No per\u00edodo de 01\/03\/23 a 30\/11\/25, a base de c\u00e1lculo para fins de reten\u00e7\u00e3o e pagamento do imposto relativo \u00e0s sa\u00eddas subsequentes das mercadorias, 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.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>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 o &#8220;IVA-ST ajustado&#8221;, calculado pela seguinte f\u00f3rmula:<\/li><\/ul>\n\n\n\n<p>IVA-ST ajustado = [(1+IVA-ST original) x (1 &#8211; ALQ inter)\/ (1 &#8211; ALQ intra)] -1, onde:<\/p>\n\n\n\n<p>1 &#8211; IVA-ST original \u00e9 o IVA-ST aplic\u00e1vel na opera\u00e7\u00e3o interna, conforme previsto no &#8220;caput\u201d;<\/p>\n\n\n\n<p>2 &#8211; ALQ inter \u00e9 a al\u00edquota interestadual aplicada pelo remetente localizado em outra unidade da Federa\u00e7\u00e3o;&nbsp;<\/p>\n\n\n\n<p>3 &#8211; ALQ intra \u00e9 a al\u00edquota aplic\u00e1vel \u00e0 mercadoria neste Estado.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>A partir de 01\/12\/25, a base de c\u00e1lculo 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.\u00a0Para esse fim o IVA-ST ser\u00e1 estabelecido mediante a ado\u00e7\u00e3o dos seguintes procedimentos:\u00a0<\/li><\/ul>\n\n\n\n<p>A entidade representativa do setor dever\u00e1 apresentar levantamento de pre\u00e7os, com base em pesquisas realizadas por instituto de pesquisa de mercado de reputa\u00e7\u00e3o id\u00f4nea, \u00e0 Secretaria da Fazenda e Planejamento, observando o seguinte cronograma:<\/p>\n\n\n\n<p>a) at\u00e9 28\/02\/25, a comprova\u00e7\u00e3o da contrata\u00e7\u00e3o da pesquisa de levantamento de pre\u00e7os; e<\/p>\n\n\n\n<p>b) at\u00e9 31\/08\/25, a entrega do levantamento de pre\u00e7os;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Na hip\u00f3tese de n\u00e3o cumprimento desses prazos, a Secretaria da Fazenda e Planejamento poder\u00e1 editar ato divulgando o IVA-ST que vigorar\u00e1 a partir de 01\/12\/25.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>A norma ainda determina que fica revogada a Portaria\u00a0CAT 55\/21, entrando em vigor em 01\/03\/23.<\/li><\/ul>\n\n\n\n<p>O texto completo da \u200bPortaria SRE N\u00ba 08 (DOE 08-02-2023), bem como a tabela com os IVA-STs, pode ser consultado no link abaixo.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns_8f797e-bd{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns_8f797e-bd .kt-button{font-weight:normal;font-style:normal;}.kt-btns_8f797e-bd .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns_8f797e-bd .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns_8f797e-bd .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_8f797e-bd .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns_8f797e-bd .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns_8f797e-bd .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_8f797e-bd .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_8f797e-bd\"><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:\/\/sincomavi.org.br\/wp-content\/uploads\/2023\/03\/Portaria-SRE-8-de-2023-legislacao.fazenda.sp_.gov_.br_.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"kt-btn-inner-text\">DOWNLOAD<\/span><\/a><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_7888ed-02 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_7888ed-02 .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-_7888ed-02\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>02\/03\/2023 | Alteradas e estabelecidas, numa esp\u00e9cie de consolida\u00e7\u00e3o, as bases de c\u00e1lculo na sa\u00edda de material de constru\u00e7\u00e3o e cong\u00eaneres, a que se refere o artigo 313-Z do Regulamento do ICMS. Dentre as normas, \u00e9 poss\u00edvel destacar: No per\u00edodo de 01\/03\/23 a 30\/11\/25, a base de c\u00e1lculo para fins de reten\u00e7\u00e3o e pagamento do [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9539,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[157],"tags":[604,80,700,158,1150],"class_list":["post-9537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alerta","tag-aliquota","tag-icms","tag-iva-st","tag-material-de-construcao","tag-st-icms"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/9537","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=9537"}],"version-history":[{"count":1,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/9537\/revisions"}],"predecessor-version":[{"id":9540,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/9537\/revisions\/9540"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/media\/9539"}],"wp:attachment":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}