{"id":9634,"date":"2023-03-06T10:45:00","date_gmt":"2023-03-06T13:45:00","guid":{"rendered":"https:\/\/sincomavi.org.br\/?p=9634"},"modified":"2023-03-08T10:46:50","modified_gmt":"2023-03-08T13:46:50","slug":"st-icms-blocos-ou-tijolos-ceramicos","status":"publish","type":"post","link":"https:\/\/sincomavi.org.br\/?p=9634","title":{"rendered":"ST ICMS &#8211; blocos ou tijolos cer\u00e2micos"},"content":{"rendered":"<style>.wp-block-kadence-spacer.kt-block-spacer-_230d3a-fa .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_230d3a-fa .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-_230d3a-fa\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<p>05\/03\/2023 &#8211; Complementando a <a href=\"https:\/\/sincomavi.org.br\/st-icms-material-de-construcao-consolidacao\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>mat\u00e9ria sobre a recente altera\u00e7\u00e3o na ST-ICMS<\/strong><\/a>, a Sefaz-SP fixou valores m\u00ednimos para o c\u00e1lculo do ICMS nas opera\u00e7\u00f5es com blocos ou tijolos cer\u00e2micos para constru\u00e7\u00e3o.&nbsp;Do texto legal \u00e9 poss\u00edvel destacar:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>No per\u00edodo de 01\/03\/23 a 31\/12\/23, o ICMS incidente sobre as opera\u00e7\u00f5es efetuadas com blocos ou tijolos cer\u00e2micos para constru\u00e7\u00e3o, classificados na posi\u00e7\u00e3o 6904 da Nomenclatura Comum do Mercosul \u2013 Sistema Harmonizado \u2013 NCM\/SH e no CEST 10.027.00, dever\u00e1 ser calculado sobre o valor m\u00ednimo de:<\/li><\/ul>\n\n\n\n<p>I \u2013 Bloquinho ou baianinho \u2013 medidas (cm): 11,5 (L) x 14,0 (H) x 24,0 (C) \u2013 R$ 500,00\/mil;<\/p>\n\n\n\n<p>II \u2013 Bloco ou baiano \u2013 medidas (cm): 9,0 (L) x 19,0 (H) x 19,0 (C) &#8211; R$ 500,00\/mil;&nbsp;<\/p>\n\n\n\n<p>III \u2013 Bloc\u00e3o ou baian\u00e3o \u2013 medidas (cm): 14,0 (L) x 19,0 (H) x 29,0 (C) \u2013 R$ 1.000,00\/mil.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>O imposto ser\u00e1 calculado sobre o valor da opera\u00e7\u00e3o quando este for superior ao m\u00ednimo fixado.&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Para fins de c\u00e1lculo da reten\u00e7\u00e3o e pagamento do imposto devido por substitui\u00e7\u00e3o tribut\u00e1ria, relativo \u00e0s sa\u00eddas subsequentes da mercadoria, o respectivo \u00cdndice de Valor Adicionado Setorial &#8211; IVA-ST dever\u00e1 ser aplicado sobre o valor m\u00ednimo acima ou sobre o valor da opera\u00e7\u00e3o, quando este for superior ao m\u00ednimo, acrescido dos valores correspondentes a frete, carreto, seguro, impostos e outros encargos transfer\u00edveis ao adquirente.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>A norma<strong> <\/strong>entrou em vigor em 1\u00ba de mar\u00e7o de 2023.<\/li><\/ul>\n\n\n\n<p><strong>\u200bFonte: Portaria SRE 09 (DOE 08-02-2023)<\/strong><\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_05cac8-cc .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_05cac8-cc .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-_05cac8-cc\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>05\/03\/2023 &#8211; Complementando a mat\u00e9ria sobre a recente altera\u00e7\u00e3o na ST-ICMS, a Sefaz-SP fixou valores m\u00ednimos para o c\u00e1lculo do ICMS nas opera\u00e7\u00f5es com blocos ou tijolos cer\u00e2micos para constru\u00e7\u00e3o.&nbsp;Do texto legal \u00e9 poss\u00edvel destacar: No per\u00edodo de 01\/03\/23 a 31\/12\/23, o ICMS incidente sobre as opera\u00e7\u00f5es efetuadas com blocos ou tijolos cer\u00e2micos para constru\u00e7\u00e3o, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9636,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[157],"tags":[286,1153,87],"class_list":["post-9634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alerta","tag-iva","tag-st-icms-2","tag-substituicao-tributaria"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/9634","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=9634"}],"version-history":[{"count":2,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/9634\/revisions"}],"predecessor-version":[{"id":9638,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/9634\/revisions\/9638"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/media\/9636"}],"wp:attachment":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}