{"id":747,"date":"2021-12-27T14:15:09","date_gmt":"2021-12-27T17:15:09","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/fazenda-de-sao-paulo-exclui-ovos-de-pascoa-da-st-portaria-cat-91-de-23-12-2021\/"},"modified":"2026-09-29T19:24:44","modified_gmt":"2026-09-29T22:24:44","slug":"fazenda-de-sao-paulo-exclui-ovos-de-pascoa-da-st-portaria-cat-91-de-23-12-2021","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/fazenda-de-sao-paulo-exclui-ovos-de-pascoa-da-st-portaria-cat-91-de-23-12-2021\/","title":{"rendered":"Fazenda de S\u00e3o Paulo Exclui Ovos de P\u00e1scoa da ST \u2013 Portaria CAT-91 de 23\/12\/2021"},"content":{"rendered":"<p>Foi publicada, no dia 24\/12\/2021, pela Fazenda de S\u00e3o Paulo, a Portaria CAT-91\/2021 que&nbsp; exclui os ovos de P\u00e1scoa do regime de substitui\u00e7\u00e3o tribut\u00e1ria \u2013 ST, a partir de janeiro de 2022.<\/p>\n<p>Segue abaixo a \u00edntegra da Portaria CAT-91\/2021:<\/p>\n<p><strong>PORTARIA CAT N\u00ba 91, DE 23\/12\/2021<\/strong><\/p>\n<p><em>Altera a Portaria CAT 68\/19, de 13 de dezembro de 2019, que divulga a rela\u00e7\u00e3o de mercadorias sujeitas ao regime da substitui\u00e7\u00e3o tribut\u00e1ria com reten\u00e7\u00e3o antecipada do ICMS no Estado de S\u00e3o Paulo, e d\u00e1 outras provid\u00eancias.<\/em><\/p>\n<p><em>O COORDENADOR DA ADMINISTRA\u00c7\u00c3O TRIBUT\u00c1RIA, tendo em vista o disposto no artigo 313-W do Regulamento do Imposto sobre Opera\u00e7\u00f5es Relativas \u00e0 Circula\u00e7\u00e3o de Mercadorias e sobre Presta\u00e7\u00f5es de Servi\u00e7os de Transporte Interestadual e Intermunicipal e de Comunica\u00e7\u00e3o &#8211; RICMS, aprovado pelo Decreto 45.490, de 30 de novembro de 2000, expede a seguinte portaria:<\/em><\/p>\n<p><em>Artigo 1\u00b0 &#8211; Ficam revogados os itens 5 e 6 do Anexo XVI da Portaria CAT 68\/19, de 13 de dezembro de 2019.<\/em><\/p>\n<p><em>Artigo 2\u00ba &#8211; Na exclus\u00e3o de mercadoria do regime da substitui\u00e7\u00e3o tribut\u00e1ria, o contribuinte dever\u00e1 adotar os procedimentos previstos na Portaria CAT 28\/20, de 19 de mar\u00e7o de 2020, em rela\u00e7\u00e3o ao estoque de mercadorias existente em seu estabelecimento no final do dia imediatamente anterior ao do in\u00edcio da vig\u00eancia da referida exclus\u00e3o.<\/em><\/p>\n<p><em>Artigo 3\u00b0 &#8211; Fica revogada, a partir de 1\u00ba de janeiro de 2022, a Portaria CAT 67\/21, de 31 de agosto de 2021.<\/em><\/p>\n<p><em>Artigo 4\u00ba &#8211; Esta portaria entra em vigor em 1\u00ba de janeiro de 2022.<\/em><\/p>\n<p>Adriano Agra<\/p>\n<p>adriano.agra@hondatar.com.br<\/p>\n<p>Edson Kondo<\/p>\n<p>edson.kondo@hondatar.com.br&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada, no dia 24\/12\/2021, pela Fazenda de S\u00e3o Paulo, a Portaria CAT-91\/2021 que&nbsp; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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