{"id":21407,"date":"2021-11-05T11:31:05","date_gmt":"2021-11-05T14:31:05","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=21407"},"modified":"2026-01-08T16:23:10","modified_gmt":"2026-01-08T19:23:10","slug":"governo-paulista-prazo-adesao-rot-st","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/governo-paulista-prazo-adesao-rot-st\/","title":{"rendered":"Governo paulista define prazo para ades\u00e3o ao ROT-ST"},"content":{"rendered":"

Depois de regulamentar a cobran\u00e7a do complemento do ICMS-ST, conforme explicamos neste artigo<\/a><\/strong>, o Fisco paulista alterou algumas regras vinculadas ao ROT, regime em que o contribuinte pode optar pela desist\u00eancia do ressarcimento e consequentemente se livrar da obrigatoriedade do complemento.<\/p>\n

Por meio da Portaria CAT 80\/2021<\/strong><\/a> publicada no \u00faltimo dia 14 de outubro, o governo paulista disciplinou que os contribuintes que se credenciarem at\u00e9 30 de novembro ao Regime Optativo de Tributa\u00e7\u00e3o da Substitui\u00e7\u00e3o Tribut\u00e1ria (ROT-ST), a op\u00e7\u00e3o pelo regime produzir\u00e1 efeitos desde 15 de janeiro de 2021 \u2013 data em que foi publicado o Decreto 65.471\/2021<\/strong><\/a> \u2013 alterando as regras para o complemento do imposto.<\/p>\n

Essa regra se aplicar\u00e1:<\/p>\n

    \n
  1. Desde que n\u00e3o haja pedido de ressarcimento do valor do imposto retido a maior, correspondente \u00e0 diferen\u00e7a entre o valor que serviu de base \u00e0 reten\u00e7\u00e3o e o valor da opera\u00e7\u00e3o com consumidor ou usu\u00e1rio final, relativamente ao per\u00edodo de 15 de janeiro de 2021 a 30 de novembro de 2021;<\/li>\n
  2. Tamb\u00e9m ao Microempreendedor Individual (MEI) e aos contribuintes sujeitos \u00e0s normas do Simples Nacional automaticamente credenciados no ROT-ST.<\/li>\n<\/ol>\n

    \"Ebook<\/a><\/p>\n

    A Portaria disciplina ainda que os contribuintes sujeitos \u00e0s normas do Simples Nacional ser\u00e3o automaticamente credenciados no ROT-ST a partir de 1\u00ba de dezembro de 2021, exceto se houver manifesta\u00e7\u00e3o contr\u00e1ria do contribuinte.<\/p>\n

    Ainda houve a revoga\u00e7\u00e3o do Artigo terceiro da Portaria CAT 25\/2021<\/strong><\/a>,<\/strong> que disciplinava sobre a obrigatoriedade de as entidades representativas dos setores manifestarem, formalmente, seu interesse ao ROT perante a Diretoria de Atendimento, Gest\u00e3o e Conformidade (DIGES).<\/p>\n

    Anteriormente, a op\u00e7\u00e3o pelo ROT estava condicionada a uma manifesta\u00e7\u00e3o de interesse pela entidade representativa dos setores, o que causou muita controv\u00e9rsia entre os contribuintes e as referidas entidades.<\/p>\n

    Agora, com a altera\u00e7\u00e3o, essa exig\u00eancia foi revogada, passando a ter direito \u00e0 op\u00e7\u00e3o pelo ROT qualquer contribuinte que desenvolva atividade comercial de varejo.<\/p>\n

    O que \u00e9 o ROT-ST?<\/strong><\/h2>\n

    O ROT-ST consiste na dispensa de pagamento<\/strong> do complemento do ICMS retido antecipadamente por substitui\u00e7\u00e3o tribut\u00e1ria, nas hip\u00f3teses em que o valor da opera\u00e7\u00e3o com a mercadoria for maior que a base de c\u00e1lculo da reten\u00e7\u00e3o do imposto, e, na ren\u00fancia<\/strong> ao direito de ressarcimento<\/strong> do valor do imposto retido a maior, correspondente \u00e0 diferen\u00e7a entre o valor que serviu de base \u00e0 reten\u00e7\u00e3o e o valor da opera\u00e7\u00e3o com consumidor ou usu\u00e1rio final.<\/p>\n

    Para maiores informa\u00e7\u00f5es sobre os procedimentos relativos ao complemento ou ressarcimento do ICMS-ST no estado de S\u00e3o Paulo, sugerimos a leitura no nosso eBook<\/strong><\/a>.<\/p>\n

    Quer sabe tudo sobre esse tema? A BLB possui uma equipe experiente e especializada quando os assuntos s\u00e3o tributos Estaduais, Federais e Municipais, especialmente em rela\u00e7\u00e3o aos procedimentos para c\u00e1lculo de complementos e ressarcimento de ICMS.\u00a0Entre em contato conosco<\/strong><\/a>!<\/p>\n

    Andr\u00e9 Luiz Moiz<\/strong><\/a>
    \nConsultor Tribut\u00e1rio na BLB Auditores e Consultores
    \nEspecialista em impostos indiretos<\/p>\n","protected":false},"excerpt":{"rendered":"

    Depois de regulamentar a cobran\u00e7a do complemento do ICMS-ST, conforme explicamos neste artigo, o Fisco paulista alterou algumas regras vinculadas ao ROT, regime em que o contribuinte pode optar pela desist\u00eancia do ressarcimento e consequentemente se livrar da obrigatoriedade do complemento. Por meio da Portaria CAT 80\/2021 publicada no \u00faltimo dia 14 de outubro, o […]<\/p>\n","protected":false},"author":7,"featured_media":21411,"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":[286,431,917,960,959,30],"class_list":["post-21407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos","tag-icms","tag-icms-st","tag-imposto","tag-rot","tag-rot-st","tag-tributos"],"yoast_head":"\nGoverno paulista define prazo para ades\u00e3o ao ROT-ST<\/title>\n<meta name=\"description\" content=\"Ap\u00f3s regulamentar a cobran\u00e7a do complemento do ICMS-ST, governo de S\u00e3o Paulo alterou regras vinculadas ao ROT. 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