{"id":1009,"date":"2019-12-05T16:45:31","date_gmt":"2019-12-05T19:45:31","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/decreto-no-64-632-2019-icms-sp-comercio-varejista\/"},"modified":"2026-09-29T19:25:06","modified_gmt":"2026-09-29T22:25:06","slug":"decreto-no-64-632-2019-icms-sp-comercio-varejista","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/decreto-no-64-632-2019-icms-sp-comercio-varejista\/","title":{"rendered":"Decreto n\u00ba 64.632\/2019 (ICMS\/SP) Com\u00e9rcio Varejista"},"content":{"rendered":"<p>Foi publicado no<a href=\"https:\/\/e-diariooficial.com\/\"> Di\u00e1rio Oficial do Estado de S\u00e3o Paulo<\/a> de hoje, 04\/12\/2019, o Decreto n\u00ba 64.632, que possibilita aos contribuintes do com\u00e9rcio varejista recolherem em 2 parcelas mensais e consecutivas (a primeira, at\u00e9 o dia 20\/01\/2020 e a segunda, at\u00e9 20\/02\/2020), o <a href=\"http:\/\/www.hondatar.com.br\/decreto-no-64-631-2019-icms-sp-industria-de-lubrificantes\/\">ICMS<\/a> devido pelas sa\u00eddas promovidas em dezembro de 2019, desde que a atividade econ\u00f4mica principal esteja enquadrada nos c\u00f3digos da CNAE a seguir indicados:<\/p>\n<p><strong>1 \u2013 36006: 36.00-6 Capta\u00e7\u00e3o, tratamento e distribui\u00e7\u00e3o de \u00e1gua.<\/strong><\/p>\n<p><strong>2 \u2013 45307 Com\u00e9rcio de pe\u00e7as e acess\u00f3rios para ve\u00edculos automotores<\/strong><\/p>\n<p><strong>(exceto 4530-7\/01, 4530-7\/02 e 4530-7\/06)<\/strong><\/p>\n<p>4530-7\/01 Com\u00e9rcio por atacado de pe\u00e7as e acess\u00f3rios novos para ve\u00edculos automotores<\/p>\n<p>4530-7\/02 Com\u00e9rcio por atacado de pneum\u00e1ticos e c\u00e2maras de ar<\/p>\n<p>4530-7\/06 Representantes comerciais e agentes do com\u00e9rcio de pe\u00e7as e acess\u00f3rios novos e usados para ve\u00edculos automotores<\/p>\n<p><strong>3 &#8211; 45412 Com\u00e9rcio por atacado e a varejo de motocicletas, pe\u00e7as e acess\u00f3rios<\/strong><\/p>\n<p><strong>(exceto 4541-2\/01 e 4541-2\/02)<\/strong><\/p>\n<p>4541-2\/01 Com\u00e9rcio por atacado de motocicletas e motonetas<\/p>\n<p>4541-2\/02 Com\u00e9rcio por atacado de pe\u00e7as e acess\u00f3rios para motocicletas e motonetas<\/p>\n<p><strong>4 &#8211; 47113, 47121, 47130, 47211, 47229, 47237, 47245, 47296, 47415, 47423, 47431, 47440, 47512, 47521, 47539, 47547, 47555, 47563, 47571, 47598, 47610, 47628, 47636, 47717, 47725, 47733, 47741, 47814, 47822, 47831, 47857 e 47890.<\/strong><\/p>\n<p>47.11-3 Com\u00e9rcio varejista de mercadorias em geral, com predomin\u00e2ncia de produtos aliment\u00edcios &#8211; hipermercados e supermercados<\/p>\n<p>47.12-1 Com\u00e9rcio varejista de mercadorias em geral, com predomin\u00e2ncia de produtos aliment\u00edcios &#8211; minimercados, mercearias e armaz\u00e9ns<\/p>\n<p>47.13-0 Com\u00e9rcio varejista de mercadorias em geral, sem predomin\u00e2ncia de produtos aliment\u00edcios<\/p>\n<p>47.21-1 Com\u00e9rcio varejista de produtos de padaria, latic\u00ednio, doces, balas e semelhantes<\/p>\n<p>47.22-9 Com\u00e9rcio varejista de carnes e pescados &#8211; a\u00e7ougues e peixarias<\/p>\n<p>47.23-7 Com\u00e9rcio varejista de bebidas<\/p>\n<p>47.24-5 Com\u00e9rcio varejista de hortifrutigranjeiros<\/p>\n<p>47.29-6 Com\u00e9rcio varejista de produtos aliment\u00edcios em geral ou especializado em produtos aliment\u00edcios n\u00e3o especificados anteriormente; produtos do fumo<\/p>\n<p>47.41-5 Com\u00e9rcio varejista de tintas e materiais para pintura<\/p>\n<p>47.42-3 Com\u00e9rcio varejista de material el\u00e9trico<\/p>\n<p>47.43-1 Com\u00e9rcio varejista de vidros<\/p>\n<p>47.44-0 Com\u00e9rcio varejista de ferragens, madeira e materiais de constru\u00e7\u00e3o<\/p>\n<p>47.51-2 Com\u00e9rcio varejista especializado de equipamentos e suprimentos de inform\u00e1tica<\/p>\n<p>47.52-1 Com\u00e9rcio varejista especializado de equipamentos de telefonia e comunica\u00e7\u00e3o<\/p>\n<p>47.53-9 Com\u00e9rcio varejista especializado de eletrodom\u00e9sticos e equipamentos de \u00e1udio e v\u00eddeo<\/p>\n<p>47.54-7 Com\u00e9rcio varejista especializado de m\u00f3veis, colchoaria e artigos de ilumina\u00e7\u00e3o<\/p>\n<p>47.55-5 Com\u00e9rcio varejista especializado de tecidos e artigos de cama, mesa e banho<\/p>\n<p>47.56-3 Com\u00e9rcio varejista especializado de instrumentos musicais e acess\u00f3rios<\/p>\n<p>47.57-1 Com\u00e9rcio varejista especializado de pe\u00e7as e acess\u00f3rios para aparelhos eletroeletr\u00f4nicos para uso dom\u00e9stico, exceto inform\u00e1tica e comunica\u00e7\u00e3o<\/p>\n<p>47.59-8 Com\u00e9rcio varejista de artigos de uso dom\u00e9stico n\u00e3o especificados anteriormente<\/p>\n<p>47.61-0 Com\u00e9rcio varejista de livros, jornais, revistas e papelaria<\/p>\n<p>47.62-8 Com\u00e9rcio varejista de discos, cds, dvds e fitas<\/p>\n<p>47.63-6 Com\u00e9rcio varejista de artigos recreativos e esportivos<\/p>\n<p>47.71-7 Com\u00e9rcio varejista de produtos farmac\u00eauticos para uso humano e veterin\u00e1rio<\/p>\n<p>47.72-5 Com\u00e9rcio varejista de cosm\u00e9ticos, produtos de perfumaria e de higiene pessoal<\/p>\n<p>47.73-3 Com\u00e9rcio varejista de artigos m\u00e9dicos e ortop\u00e9dicos<\/p>\n<p>47.74-1 Com\u00e9rcio varejista de artigos de \u00f3ptica<\/p>\n<p>47.81-4 Com\u00e9rcio varejista de artigos do vestu\u00e1rio e acess\u00f3rios<\/p>\n<p>47.82-2 Com\u00e9rcio varejista de cal\u00e7ados e artigos de viagem<\/p>\n<p>47.83-1 Com\u00e9rcio varejista de j\u00f3ias e rel\u00f3gios<\/p>\n<p>47.85-7 Com\u00e9rcio varejista de artigos usados<\/p>\n<p>47.89-0 Com\u00e9rcio varejista de outros produtos novos n\u00e3o especificados anteriormente<\/p>\n<p>Tal op\u00e7\u00e3o de recolhimento \u00e9 opcional, ficando facultado ao contribuinte efetuar o recolhimento integral do imposto no m\u00eas de janeiro de 2020, at\u00e9 a data estabelecida no Anexo IV do RICMS\/SP.<\/p>\n<p>O contribuinte que deixar de efetuar o recolhimento de qualquer das parcelas at\u00e9 as datas previstas acima ou efetuar o recolhimento em valores inferiores ao devido perder\u00e1 o direito ao benef\u00edcio, ficando os valores recolhidos sujeitos \u00e0 imputa\u00e7\u00e3o, nos termos do artigo 595 do RICMS\/SP<\/p>\n<p>O Decreto n\u00ba 64.632 entra em vigor na data de sua publica\u00e7\u00e3o.<\/p>\n<p>As d\u00favidas atinentes a este informativo poder\u00e3o ser dirimidas pelos advogados da \u00e1rea tribut\u00e1ria consultiva do escrit\u00f3rio.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicado no Di\u00e1rio Oficial do Estado de S\u00e3o Paulo de hoje, 04\/12\/2019, o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-1009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Decreto n\u00ba 64.632\/2019 (ICMS\/SP) Com\u00e9rcio Varejista - HONDATAR Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hondatar.com.br\/en\/decreto-no-64-632-2019-icms-sp-comercio-varejista\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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