{"id":14649,"date":"2018-12-20T09:06:07","date_gmt":"2018-12-20T11:06:07","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=14649"},"modified":"2021-10-13T14:05:39","modified_gmt":"2021-10-13T17:05:39","slug":"substituicao-tributaria-icms","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/substituicao-tributaria-icms\/","title":{"rendered":"Substitui\u00e7\u00e3o tribut\u00e1ria \u00e9 assunto consolidado pelo Conv\u00eanio ICMS 142\/2018"},"content":{"rendered":"<p>O Conselho Nacional de Pol\u00edtica Fazend\u00e1ria (Confaz) aprovou em reuni\u00e3o ordin\u00e1ria na \u00faltima sexta-feira (14 de dezembro) o <a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/convenios\/2018\/convenio-icms-142-18\" target=\"_blank\" rel=\"noopener\"><strong>Conv\u00eanio ICMS 142\/2018<\/strong><\/a>, que consolida a mat\u00e9ria relativa \u00e0 \u201csubstitui\u00e7\u00e3o tribut\u00e1ria\u201d, revogando o Conv\u00eanio 52\/2017, alvo de muitas pol\u00eamicas.<\/p>\n<p>O <a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/convenios\/2017\/CV052_17\" target=\"_blank\" rel=\"noopener\"><strong>Conv\u00eanio ICMS 52\/2017<\/strong>\u00a0<\/a>disciplinava sobre as normas gerais a serem aplicadas aos regimes de\u00a0substitui\u00e7\u00e3o tribut\u00e1ria\u00a0e de antecipa\u00e7\u00e3o do\u00a0ICMS\u00a0com encerramento de tributa\u00e7\u00e3o, relativos \u00e0s opera\u00e7\u00f5es subsequentes.<\/p>\n<p>Diante de tantas controv\u00e9rsias relacionadas ao Conv\u00eanio ICMS 52\/2017, que teve grande parte de suas cl\u00e1usulas suspensas por for\u00e7a de liminar concedida pelo Supremo Tribunal Federal, foi necess\u00e1ria a cria\u00e7\u00e3o do Grupo de Trabalho n. 63, constitu\u00eddo com o intuito de resolver as pol\u00eamicas relacionadas ao tema.<\/p>\n<p>O Grupo de Trabalho n. 63 foi criado pelo Comit\u00ea dos Secret\u00e1rios de Fazenda dos Estados e do Distrito Federal (COMSEFAZ), tendo como membros os t\u00e9cnicos fazend\u00e1rios e representantes dos setores econ\u00f4micos, entre as quais: Confedera\u00e7\u00e3o Nacional da Ind\u00fastria e a\u00a0Associa\u00e7\u00e3o Brasileira da Ind\u00fastria de Higiene Pessoal, Perfumaria e Cosm\u00e9ticos (ABIHPEC).<\/p>\n<p>O novo <strong>Conv\u00eanio ICMS 142\/18<\/strong> vem com um pacote de avan\u00e7os sobre o tema que certamente ir\u00e1 facilitar e at\u00e9 diminuir a carga tribut\u00e1ria nas opera\u00e7\u00f5es com substitui\u00e7\u00e3o tribut\u00e1ria. Dentre eles destacamos:<\/p>\n<ul>\n<li>Exclus\u00e3o do dispositivo que criava base de c\u00e1lculo dupla no ICMS-ST;<\/li>\n<li>Supress\u00e3o da responsabilidade solid\u00e1ria ao contribuinte;<\/li>\n<li>Retirada da veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o de cr\u00e9ditos de ICMS nos d\u00e9bitos de ICMS-ST;<\/li>\n<li>Retirada do dispositivo que previa a aplica\u00e7\u00e3o do MVA em substitui\u00e7\u00e3o ao Pre\u00e7o M\u00e9dio Ponderado a Consumidor Final (PMPF) ou pre\u00e7os sugeridos pelo fabricante;<\/li>\n<li>Defini\u00e7\u00e3o do prazo de 90 dias para autorizar pr\u00e9via do ressarcimento do ICMS-ST;<\/li>\n<li>Elimina\u00e7\u00e3o da MVA Ajustada.<\/li>\n<\/ul>\n<p>Pelo visto, o <strong>Conv\u00eanio ICMS 142\/18 <\/strong>vai trazer um al\u00edvio muito grande aos contribuintes, principalmente aos consumidores finais, pois a redu\u00e7\u00e3o da carga poder\u00e1 impactar no pre\u00e7o de venda ao varejo.<\/p>\n<p>O novo conv\u00eanio dever\u00e1 entrar em vigor j\u00e1 em 1\u00ba de janeiro de 2019, portanto \u00e9 preciso ficar a par dessas modifica\u00e7\u00f5es para n\u00e3o ser pego de surpresa j\u00e1 no primeiro dia \u00fatil do ano. Conte sempre com o time de <a href=\"https:\/\/www.blbbrasil.com.br\/consultoria-tributaria\/\" target=\"_blank\" rel=\"noopener\"><strong>consultores tribut\u00e1rios<\/strong><\/a> da BLB Brasil.<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/in\/andre-moiz-21897246\/\" target=\"_blank\" rel=\"noopener\"><strong>Andr\u00e9 Luiz Moiz<\/strong><\/a><br \/>\nConsultor Tribut\u00e1rio especialista em impostos indiretos no Grupo BLB Brasil<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Conselho Nacional de Pol\u00edtica Fazend\u00e1ria (Confaz) aprovou em reuni\u00e3o ordin\u00e1ria na \u00faltima sexta-feira (14 de dezembro) o Conv\u00eanio ICMS 142\/2018, que consolida a mat\u00e9ria relativa \u00e0 \u201csubstitui\u00e7\u00e3o tribut\u00e1ria\u201d, revogando o Conv\u00eanio 52\/2017, alvo de muitas pol\u00eamicas. O Conv\u00eanio ICMS 52\/2017\u00a0disciplinava sobre as normas gerais a serem aplicadas aos regimes de\u00a0substitui\u00e7\u00e3o tribut\u00e1ria\u00a0e de antecipa\u00e7\u00e3o do\u00a0ICMS\u00a0com [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":14652,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37,38],"tags":[286,431,338,30],"class_list":["post-14649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos","tag-icms","tag-icms-st","tag-substituicao-tributaria","tag-tributos"],"yoast_head":"<!-- This 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