{"id":796,"date":"2021-06-25T18:06:09","date_gmt":"2021-06-25T21:06:09","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/estado-de-sao-paulo-implementa-alteracoes-ao-icms-sobre-o-setor-da-saude\/"},"modified":"2026-09-29T19:24:49","modified_gmt":"2026-09-29T22:24:49","slug":"estado-de-sao-paulo-implementa-alteracoes-ao-icms-sobre-o-setor-da-saude","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/estado-de-sao-paulo-implementa-alteracoes-ao-icms-sobre-o-setor-da-saude\/","title":{"rendered":"Estado de S\u00e3o Paulo implementa altera\u00e7\u00f5es ao ICMS sobre o setor da sa\u00fade"},"content":{"rendered":"

Foram publicados
\nno dia 24\/06\/2021, o Decreto 65.813\/2021 e a Portaria CAT-40\/2021, que trazem
\nimportantes altera\u00e7\u00f5es para o setor de sa\u00fade em rela\u00e7\u00e3o ao ICMS no Estado de
\nS\u00e3o Paulo.<\/p>\n

O Decreto
\n65.813\/2021 altera o artigo 14 do Anexo I do Decreto 45.490\/00 (RICMS SP), de
\nforma que o rol de
\nequipamentos e insumos utilizados em cirurgias cujas opera\u00e7\u00f5es s\u00e3o isentas<\/strong>
\npassa a ser listado por dispositivo do pr\u00f3prio decreto (ao inv\u00e9s do Conv\u00eanio
\nICMS 01\/99), efetivamente
\ntornando o rol taxativo<\/strong>.<\/p>\n

Destacamos que
\nn\u00e3o fora inclu\u00eddo no referido rol taxativo (\u00a75\u00ba do artigo 14 do Anexo I do
\nRICMS\/00) o item 198 do Anexo \u00danico do Conv\u00eanio ICMS 1\/99  (sonda vesical
\npara incontin\u00eancia e contin\u00eancia – 9018.39.29, acrescido pelo Conv\u00eanio ICMS
\n48\/21, e com efeitos a partir de 01\/06\/21).<\/p>\n

Outrossim, o \u00a71\u00ba
\ndo Art. 14 foi alterado para a inclus\u00e3o de uma nova condicionante para a
\nfrui\u00e7\u00e3o do benef\u00edcio, em adi\u00e7\u00e3o \u00e0 isen\u00e7\u00e3o ou al\u00edquota zero do IPI ou II. Sob a
\nnova reda\u00e7\u00e3o, a isen\u00e7\u00e3o
\npassa a ser condicionada tamb\u00e9m \u00e0 desonera\u00e7\u00e3o das contribui\u00e7\u00f5es ao PIS\/PASEP e
\n\u00e0 COFINS.<\/strong><\/p>\n

Outro dispositivo
\nalterado foi o \u201ccaput\u201d do Art. 94 do Anexo I do RICMS SP, de forma que o rol de
\nMedicamentos destinados a
\n\u00f3rg\u00e3os da Administra\u00e7\u00e3o P\u00fablica Direta e Indireta Federal, Estadual e Municipal
\ne suas funda\u00e7\u00f5es p\u00fablicas abrangidos pela isen\u00e7\u00e3o<\/strong>,
\nanteriormente listado no Conv\u00eanio 87\/02, tamb\u00e9m
\npassa a ser taxativo.<\/strong><\/p>\n

Por fim, foi
\nrevogado o \u00a7 2\u00ba do artigo 119 do Anexo I do RICMS SP, de modo que a frui\u00e7\u00e3o da
\nisen\u00e7\u00e3o sobre pilhas e baterias usadas n\u00e3o ficar\u00e1 mais condicionada a que o
\nestabelecimento destinat\u00e1rio (i<\/strong>)
\n– emita diariamente  Nota fiscal para documentar o recebimento de pilhas e
\nbaterias, quando o remetente n\u00e3o for contribuinte obrigado \u00e0 emiss\u00e3o de
\ndocumento fiscal, e (ii<\/strong>)
\nemita Nota fiscal para documentar a remessa dos produtos coletados aos
\nrespectivos fabricantes ou importadores ou a terceiros repassadores.<\/p>\n

A Portaria
\nCAT-40\/2021 revogou a Portaria CAT-94\/2017 e estabeleceu novas regras para defini\u00e7\u00e3o da base de c\u00e1lculo
\ndos medicamentos de uso humanos e outros produtos f\u00e1rmacos previstos no artigo
\n313-A do RICMS SP<\/strong>, quais sejam, aqueles com destino a
\nestabelecimento localizado em territ\u00f3rio paulista e sujeitos \u00e0 reten\u00e7\u00e3o do
\nimposto. Em adi\u00e7\u00e3o \u00e0s demais sistem\u00e1ticas, foi implementado o  PMPF \u2013 Pre\u00e7o M\u00e9dio Ponderado a
\nConsumidor Final.<\/strong><\/p>\n

O escrit\u00f3rio
\nHonda, Teixeira, Ara\u00fajo, Rocha Advogados mant\u00e9m sua equipe de advogados \u00e0
\ndisposi\u00e7\u00e3o para o esclarecimento deste e de outros temas tribut\u00e1rios que possam
\nser do seu interesse.<\/p>\n

Adriano Rodrigo da Silva Agra<\/p>\n

adriano.agra@hondatar.com.br<\/a><\/p>\n

Edson Takashi Kondo <\/strong><\/p>\n

Edson.kondo@hondatar.com.br<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Foram publicados no dia 24\/06\/2021, o Decreto 65.813\/2021 e a Portaria CAT-40\/2021, que trazem […]<\/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-796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"\nEstado de S\u00e3o Paulo implementa altera\u00e7\u00f5es ao ICMS sobre o setor da sa\u00fade - 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\/estado-de-sao-paulo-implementa-alteracoes-ao-icms-sobre-o-setor-da-saude\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Estado de S\u00e3o Paulo implementa altera\u00e7\u00f5es ao ICMS sobre o setor da sa\u00fade - 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