{"id":935,"date":"2020-04-27T14:20:05","date_gmt":"2020-04-27T17:20:05","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/alteracoes-nas-portarias-que-regem-as-bases-de-calculo-do-icms-devido-por-substituicao-tributaria\/"},"modified":"2026-09-29T19:25:00","modified_gmt":"2026-09-29T22:25:00","slug":"alteracoes-nas-portarias-que-regem-as-bases-de-calculo-do-icms-devido-por-substituicao-tributaria","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/alteracoes-nas-portarias-que-regem-as-bases-de-calculo-do-icms-devido-por-substituicao-tributaria\/","title":{"rendered":"Altera\u00e7\u00f5es nas portarias que regem as bases de c\u00e1lculo do ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria"},"content":{"rendered":"<p>Foi publicada na data de 24\/04\/2020 a Portaria CAT 42\/2020, pela qual a Coordenadoria da Administra\u00e7\u00e3o Tribut\u00e1ria da Secretaria da Fazenda e Planejamento do Estado de S\u00e3o Paulo promoveu altera\u00e7\u00f5es em portarias diversas, relacionadas com as bases de c\u00e1lculo do ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<p>Com as altera\u00e7\u00f5es, os contribuintes dever\u00e3o observar as seguintes formas e per\u00edodos para a composi\u00e7\u00e3o de base de c\u00e1lculo na reten\u00e7\u00e3o e pagamento do ICMS-ST:&nbsp;<\/p>\n<ul>\n<li>Base de c\u00e1lculo nas opera\u00e7\u00f5es com&nbsp;<strong>autope\u00e7as<\/strong>&nbsp;(Portaria CAT 45\/17):<\/li>\n<\/ul>\n<p>Pre\u00e7o praticado pelo sujeito passivo, inclu\u00eddos (frete, carreto, seguro, impostos e outros encargos) acrescido do valor adicionado calculado mediante a multiplica\u00e7\u00e3o do pre\u00e7o praticado pelo \u00cdndice de Valor Adicionado Setorial &#8211; IVA-ST, no per\u00edodo&nbsp;<strong>de 01\/07\/2017 a 31\/12\/2020<\/strong>.<\/p>\n<p>O IVA-ST considerado ser\u00e1 (i) 42,73% no per\u00edodo de 01\/07\/2017 a 31\/03\/2020 e (ii) 41,24% no per\u00edodo de 01\/04\/2020 a 31\/12\/2020, tratando-se de sa\u00edda de estabelecimento.<\/p>\n<ul>\n<li>Base de c\u00e1lculo nas opera\u00e7\u00f5es com&nbsp;<strong>mercadorias diversas<\/strong>&nbsp;<strong>com destino a revendedores que atuam no segmento de vendas a consumidor final pelo sistema porta-a-porta<\/strong>&nbsp;(Portaria CAT 47\/17):<\/li>\n<\/ul>\n<p>Pre\u00e7o praticado pelo sujeito passivo, inclu\u00eddos (frete, carreto, seguro, impostos e outros encargos) acrescido do valor adicionado calculado mediante a multiplica\u00e7\u00e3o do pre\u00e7o praticado pelo \u00cdndice de Valor Adicionado Setorial &#8211; IVA-ST, no per\u00edodo&nbsp;<strong>de 01\/07\/2017 a 31\/03\/2022<\/strong>.<\/p>\n<p>O IVA-ST considerado ser\u00e1 o disposto para cada mercadoria no anexo \u00fanico da Portaria CAT 47\/17.<\/p>\n<ul>\n<li>Base de c\u00e1lculo nas opera\u00e7\u00f5es com produtos de&nbsp;<strong>perfumaria e higiene com destino a revendedores que atuam no segmento de vendas a consumidor final pelo sistema porta-a-porta<\/strong>&nbsp;(Portaria CAT 49\/17):<\/li>\n<\/ul>\n<p>Pre\u00e7o praticado pelo sujeito passivo, inclu\u00eddos (frete, carreto, seguro, impostos e outros encargos) acrescido do valor adicionado calculado mediante a multiplica\u00e7\u00e3o do pre\u00e7o praticado pelo \u00cdndice de Valor Adicionado Setorial &#8211; IVA-ST, no per\u00edodo&nbsp;<strong>de 01\/07\/2017 a 31\/03\/2022<\/strong>.<\/p>\n<p>O IVA-ST considerado ser\u00e1 o disposto para cada mercadoria no anexo \u00fanico da Portaria CAT 49\/17.<\/p>\n<ul>\n<li>Base de c\u00e1lculo nas opera\u00e7\u00f5es com&nbsp;<strong>medicamentos&nbsp;<\/strong>(Portaria CAT 94\/17):<\/li>\n<\/ul>\n<p>Fica estendido o prazo de aplica\u00e7\u00e3o da atual sistem\u00e1tica de c\u00e1lculo, abarcando o per\u00edodo&nbsp;<strong>de 01\/10\/2017 a 30\/06\/2021.<\/strong><\/p>\n<ul>\n<li>Base de c\u00e1lculo nas opera\u00e7\u00f5es com produtos de&nbsp;<strong>papelaria<\/strong>&nbsp;(Portaria CAT 104\/17):<\/li>\n<\/ul>\n<p>Pre\u00e7o praticado pelo sujeito passivo, inclu\u00eddos (frete, carreto, seguro, impostos e outros encargos) acrescido do valor adicionado calculado mediante a multiplica\u00e7\u00e3o do pre\u00e7o praticado pelo \u00cdndice de Valor Adicionado Setorial &#8211; IVA-ST, no per\u00edodo&nbsp;<strong>de 01\/12\/2017 a 31\/08\/2021<\/strong><\/p>\n<p>O IVA-ST considerado ser\u00e1 o disposto para cada mercadoria no anexo \u00fanico da Portaria CAT 104\/17.<\/p>\n<ul>\n<li>Base de c\u00e1lculo nas opera\u00e7\u00f5es com&nbsp;<strong>pneum\u00e1ticos e afins e de pneus e c\u00e2maras de ar de bicicletas<\/strong>&nbsp;(Portaria CAT 105\/17):<\/li>\n<\/ul>\n<p>Pre\u00e7o praticado pelo sujeito passivo, inclu\u00eddos (frete, carreto, seguro, impostos e outros encargos) acrescido do valor adicionado calculado mediante a multiplica\u00e7\u00e3o do pre\u00e7o praticado pelo \u00cdndice de Valor Adicionado Setorial &#8211; IVA-ST, no per\u00edodo&nbsp;<strong>de 01\/11\/2017 a 31\/07\/2021<\/strong><\/p>\n<p>O IVA-ST considerado ser\u00e1 o disposto para cada mercadoria no anexo \u00fanico da Portaria CAT 105\/17.<\/p>\n<ul>\n<li>Base de c\u00e1lculo nas opera\u00e7\u00f5es com produtos de&nbsp;<strong>perfumaria e higiene a que se referem os artigos 313-F do Regulamento do ICMS&nbsp;<\/strong>(Portaria CAT 02\/18):<\/li>\n<\/ul>\n<p>Pre\u00e7o praticado pelo sujeito passivo, inclu\u00eddos (frete, carreto, seguro, impostos e outros encargos) acrescido do valor adicionado calculado mediante a multiplica\u00e7\u00e3o do pre\u00e7o praticado pelo \u00cdndice de Valor Adicionado Setorial &#8211; IVA-ST, no per\u00edodo&nbsp;<strong>de 01\/02\/2018 a 31\/10\/2021<\/strong>.<\/p>\n<p>O IVA-ST considerado ser\u00e1 o disposto para cada mercadoria no anexo \u00fanico da Portaria CAT 02\/18.<\/p>\n<ul>\n<li>Base de c\u00e1lculo nas opera\u00e7\u00f5es com&nbsp;<strong>materiais el\u00e9tricos<\/strong>&nbsp;(Portaria CAT 04\/18):<\/li>\n<\/ul>\n<p>Pre\u00e7o praticado pelo sujeito passivo, inclu\u00eddos (frete, carreto, seguro, impostos e outros encargos) acrescido do valor adicionado calculado mediante a multiplica\u00e7\u00e3o do pre\u00e7o praticado pelo \u00cdndice de Valor Adicionado Setorial &#8211; IVA-ST, no per\u00edodo&nbsp;<strong>de 01\/02\/2018 a 31\/10\/2021<\/strong>.<\/p>\n<p>O IVA-ST considerado ser\u00e1 o disposto para cada mercadoria no anexo \u00fanico da Portaria CAT 04\/18.<\/p>\n<ul>\n<li>Base de c\u00e1lculo nas opera\u00e7\u00f5es com&nbsp;<strong>ovos de p\u00e1scoa de chocolate&nbsp;<\/strong>(Portaria CAT 10\/19):<\/li>\n<\/ul>\n<p>Pre\u00e7o praticado pelo sujeito passivo, inclu\u00eddos (frete, carreto, seguro, impostos e outros encargos) acrescido do valor adicionado calculado mediante a multiplica\u00e7\u00e3o do pre\u00e7o praticado pelo \u00cdndice de Valor Adicionado Setorial &#8211; IVA-ST&nbsp;<strong>de 60,98%<\/strong>, no per\u00edodo&nbsp;<strong>de 01\/02\/2019 a 30\/09\/2021<\/strong>.<\/p>\n<p>&nbsp;O escrit\u00f3rio Honda, Teixeira, Ara\u00fajo, Rocha Advogados mant\u00e9m sua equipe de advogados \u00e0 disposi\u00e7\u00e3o para o esclarecimento deste e de outros temas tribut\u00e1rios que possam ser do seu interesse.<\/p>\n<p><strong>Renato Augusto Figueiredo<\/strong><\/p>\n<p><a href=\"mailto:fabio@hondatar.com.br\">renato.augusto@hondatar.com.br<\/a><\/p>\n<p><strong>Edson Takashi Kondo<\/strong><\/p>\n<p><a href=\"mailto:andre.oliveira@hondatar.com.br\">edson.kondo@hondatar.com.br<\/a><\/p>\n<p><strong>Renata Souza Rocha<\/strong><\/p>\n<p>rrocha@hondatar.com.br<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada na data de 24\/04\/2020 a Portaria CAT 42\/2020, pela qual a Coordenadoria [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-935","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Altera\u00e7\u00f5es nas portarias que regem as bases de c\u00e1lculo do ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria - 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\" 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