{"id":22156,"date":"2023-01-04T11:23:33","date_gmt":"2023-01-04T14:23:33","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=22156"},"modified":"2023-01-04T11:32:58","modified_gmt":"2023-01-04T14:32:58","slug":"decreto-67382-icms-sao-paulo","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/decreto-67382-icms-sao-paulo\/","title":{"rendered":"Decreto 67.382\/2022: SP reverte ajuste fiscal promovido em 2020, gerando um \u201cal\u00edvio\u201d aos contribuintes"},"content":{"rendered":"\n<p>J\u00e1 no apagar das luzes de 2022 e ao final de seu mandato, o Governo Paulista publicou no dia 20 de dezembro o <strong><a href=\"https:\/\/www.al.sp.gov.br\/norma\/?id=206410\" target=\"_blank\" rel=\"noreferrer noopener\">Decreto 67.382\/2022<\/a><\/strong>, cuja finalidade foi a prorroga\u00e7\u00e3o do prazo de vig\u00eancia dos benef\u00edcios fiscais que possu\u00edam, como termo final, a data de 31 de dezembro de 2022; e, a revers\u00e3o do ajuste fiscal promovido pelo&nbsp;Decreto n\u00ba 65.254, de 15 de outubro de 2020.<\/p>\n\n\n\n<p>Com essa medida, diversos benef\u00edcios fiscais que possu\u00edam termo final em 31\/12\/2022 foram prorrogados at\u00e9 2024. Ainda foram revertidos os ajustes fiscais promovidos em 2020 por meio do Decreto 65.254\/2020 (leia mais <strong><a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/beneficios-fiscais-sp-icms\/\">neste link<\/a><\/strong>).<\/p>\n\n\n\n<p>Com isso, v\u00e1rios segmentos podem comemorar, uma vez que houve a prorroga\u00e7\u00e3o do prazo final do benef\u00edcio fiscal e o fim da isen\u00e7\u00e3o parcial do ICMS, retornando \u00e0 isen\u00e7\u00e3o total desse imposto em S\u00e3o Paulo.<\/p>\n\n\n\n<p>Os principais segmentos beneficiados pelo <strong>Decreto 67.382\/2022<\/strong> foram:&nbsp;<\/p>\n\n\n\n<ul><li><strong>Cirurgia \u2013 equipamentos e insumos&nbsp;<\/strong>(Conv\u00eanio ICMS-1\/99);<strong><\/strong><\/li><li><strong>Importa\u00e7\u00e3o de produtos hospitalares&nbsp;<\/strong>(Conv\u00eanio ICMS-104\/89),<strong><\/strong><\/li><li><strong>Insumos agropecu\u00e1rios&nbsp;<\/strong>(Conv\u00eanio ICMS-100\/97),<strong><\/strong><\/li><li><strong>Medicamentos&nbsp;<\/strong>(Conv\u00eanio ICMS-140\/01),<strong><\/strong><\/li><li><strong>M\u00e1quinas industriais e implementos agr\u00edcolas&nbsp;<\/strong>(Conv\u00eanio ICMS \u2013 52\/91), dentre outros.<\/li><\/ul>\n\n\n\n<p>Com rela\u00e7\u00e3o aos&nbsp;<strong>insumos agropecu\u00e1rios \u2013 defensivos, sementes e outros<\/strong>, disciplinados pelo Artigo 9 do Anexo II do RICMS\/SP e Conv\u00eanio ICMS 100\/1997, o Decreto retornou ao percentual de redu\u00e7\u00e3o da base de c\u00e1lculo nas opera\u00e7\u00f5es interestaduais previstos em Conv\u00eanio, passando de 47,2% para os 60%. Com essa altera\u00e7\u00e3o, houve uma redu\u00e7\u00e3o na al\u00edquota efetiva do ICMS em 32%.<\/p>\n\n\n\n<p>Ainda, em rela\u00e7\u00e3o aos&nbsp;<strong>insumos agropecu\u00e1rios \u2013 ra\u00e7\u00f5es, adubos e outros<\/strong>, disciplinados pelo Artigo 10 do Anexo II e Conv\u00eanio ICMS 100\/1997, o percentual de redu\u00e7\u00e3o da base de c\u00e1lculo nas opera\u00e7\u00f5es interestaduais, passou de 23,8% para os 30% previstos em Conv\u00eanio. Com essa altera\u00e7\u00e3o, houve uma redu\u00e7\u00e3o na al\u00edquota efetiva do ICMS em torno de 9%.<\/p>\n\n\n\n<p>Com rela\u00e7\u00e3o \u00e0s&nbsp;<strong>m\u00e1quinas industriais<\/strong>&nbsp;<strong>e<\/strong>&nbsp;<strong>implementos agr\u00edcolas<\/strong>, disciplinados pelo Artigo 12 do anexo II e Conv\u00eanio ICMS 52\/1991, tamb\u00e9m houve altera\u00e7\u00e3o no percentual de redu\u00e7\u00e3o da base de c\u00e1lculo, de forma que a carga tribut\u00e1ria incidente retorne aos seguintes percentuais:<\/p>\n\n\n\n<p>I \u2013 Nas opera\u00e7\u00f5es interestaduais com&nbsp;<strong>m\u00e1quinas, aparelhos e equipamentos industriais<\/strong>:<\/p>\n\n\n\n<ol type=\"1\"><li>com al\u00edquota de 7% \u2013 com destino aos Estados das regi\u00f5es Norte, Nordeste e Centro-Oeste ou ao Estado do Esp\u00edrito Santo \u2013&nbsp;<strong>retornou para a carga tribut\u00e1ria de 5,14%<\/strong>;<\/li><li>com al\u00edquota de 12% \u2013 com destino aos Estados das regi\u00f5es Sul e Sudeste, exceto ao Estado do Esp\u00edrito Santo \u2013&nbsp;<strong>retornou para a carga tribut\u00e1ria de 8,80%.<\/strong><\/li><\/ol>\n\n\n\n<p>II \u2013 Nas opera\u00e7\u00f5es interestaduais com&nbsp;<strong>m\u00e1quinas e implementos agr\u00edcolas:<\/strong><strong><\/strong><\/p>\n\n\n\n<ol type=\"1\"><li>com al\u00edquota de 7% \u2013 com destino aos Estados das regi\u00f5es Norte, Nordeste e Centro-Oeste ou ao Estado do Esp\u00edrito Santo \u2013&nbsp;<strong>retornou para a carga tribut\u00e1ria de 4,1%<\/strong>;<\/li><li>com al\u00edquota de 12% \u2013 com destino aos Estados das regi\u00f5es Sul e Sudeste, exceto ao Estado do Esp\u00edrito Santo \u2013&nbsp;<strong>retornou para a carga tribut\u00e1ria de 7%<\/strong>.<\/li><\/ol>\n\n\n\n<center><blockquote class=\"instagram-media\" data-instgrm-permalink=\"https:\/\/www.instagram.com\/reel\/Cm6j8Jqhvlv\/?utm_source=ig_embed&amp;utm_campaign=loading\" data-instgrm-version=\"14\" style=\" 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#F4F4F4; border-radius: 4px; flex-grow: 0; height: 14px; width: 60px;\"><\/div><\/div><\/div><div style=\"padding: 19% 0;\"><\/div> <div style=\"display:block; height:50px; margin:0 auto 12px; width:50px;\"><svg width=\"50px\" height=\"50px\" viewBox=\"0 0 60 60\" version=\"1.1\" xmlns=\"https:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"https:\/\/www.w3.org\/1999\/xlink\"><g stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\"><g transform=\"translate(-511.000000, -20.000000)\" fill=\"#000000\"><g><path d=\"M556.869,30.41 C554.814,30.41 553.148,32.076 553.148,34.131 C553.148,36.186 554.814,37.852 556.869,37.852 C558.924,37.852 560.59,36.186 560.59,34.131 C560.59,32.076 558.924,30.41 556.869,30.41 M541,60.657 C535.114,60.657 530.342,55.887 530.342,50 C530.342,44.114 535.114,39.342 541,39.342 C546.887,39.342 551.658,44.114 551.658,50 C551.658,55.887 546.887,60.657 541,60.657 M541,33.886 C532.1,33.886 524.886,41.1 524.886,50 C524.886,58.899 532.1,66.113 541,66.113 C549.9,66.113 557.115,58.899 557.115,50 C557.115,41.1 549.9,33.886 541,33.886 M565.378,62.101 C565.244,65.022 564.756,66.606 564.346,67.663 C563.803,69.06 563.154,70.057 562.106,71.106 C561.058,72.155 560.06,72.803 558.662,73.347 C557.607,73.757 556.021,74.244 553.102,74.378 C549.944,74.521 548.997,74.552 541,74.552 C533.003,74.552 532.056,74.521 528.898,74.378 C525.979,74.244 524.393,73.757 523.338,73.347 C521.94,72.803 520.942,72.155 519.894,71.106 C518.846,70.057 518.197,69.06 517.654,67.663 C517.244,66.606 516.755,65.022 516.623,62.101 C516.479,58.943 516.448,57.996 516.448,50 C516.448,42.003 516.479,41.056 516.623,37.899 C516.755,34.978 517.244,33.391 517.654,32.338 C518.197,30.938 518.846,29.942 519.894,28.894 C520.942,27.846 521.94,27.196 523.338,26.654 C524.393,26.244 525.979,25.756 528.898,25.623 C532.057,25.479 533.004,25.448 541,25.448 C548.997,25.448 549.943,25.479 553.102,25.623 C556.021,25.756 557.607,26.244 558.662,26.654 C560.06,27.196 561.058,27.846 562.106,28.894 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#F4F4F4; border-radius: 50%; height: 12.5px; width: 12.5px; transform: translateX(9px) translateY(-18px);\"><\/div><\/div><div style=\"margin-left: 8px;\"> <div style=\" background-color: #F4F4F4; border-radius: 50%; flex-grow: 0; height: 20px; width: 20px;\"><\/div> <div style=\" width: 0; height: 0; border-top: 2px solid transparent; border-left: 6px solid #f4f4f4; border-bottom: 2px solid transparent; transform: translateX(16px) translateY(-4px) rotate(30deg)\"><\/div><\/div><div style=\"margin-left: auto;\"> <div style=\" width: 0px; border-top: 8px solid #F4F4F4; border-right: 8px solid transparent; transform: translateY(16px);\"><\/div> <div style=\" background-color: #F4F4F4; flex-grow: 0; height: 12px; width: 16px; transform: translateY(-4px);\"><\/div> <div style=\" width: 0; height: 0; border-top: 8px solid #F4F4F4; border-left: 8px solid transparent; transform: translateY(-4px) translateX(8px);\"><\/div><\/div><\/div> <div style=\"display: flex; flex-direction: column; flex-grow: 1; justify-content: center; margin-bottom: 24px;\"> <div style=\" background-color: #F4F4F4; border-radius: 4px; flex-grow: 0; height: 14px; margin-bottom: 6px; width: 224px;\"><\/div> <div style=\" background-color: #F4F4F4; border-radius: 4px; flex-grow: 0; height: 14px; width: 144px;\"><\/div><\/div><\/a><p style=\" color:#c9c8cd; font-family:Arial,sans-serif; font-size:14px; line-height:17px; margin-bottom:0; margin-top:8px; overflow:hidden; padding:8px 0 7px; text-align:center; text-overflow:ellipsis; white-space:nowrap;\"><a href=\"https:\/\/www.instagram.com\/reel\/Cm6j8Jqhvlv\/?utm_source=ig_embed&amp;utm_campaign=loading\" style=\" color:#c9c8cd; font-family:Arial,sans-serif; font-size:14px; font-style:normal; font-weight:normal; line-height:17px; text-decoration:none;\" target=\"_blank\" rel=\"noopener\">Uma publica\u00e7\u00e3o compartilhada por BLB Escola de Neg\u00f3cios (@blbescoladenegocios)<\/a><\/p><\/div><\/blockquote> <script async src=\"\/\/www.instagram.com\/embed.js\"><\/script><\/center>\n\n\n\n<p>Em rela\u00e7\u00e3o aos <strong>adubos<\/strong> e <strong>fertilizantes<\/strong>, o governo apenas regulamentou o que estava previsto no Conv\u00eanio ICMS 26\/2021, na pr\u00e1tica o efeito na carga tribut\u00e1ria ocorrer\u00e1 da seguinte forma:&nbsp;<\/p>\n\n\n\n<h2><strong>De 1\u00ba de janeiro de 2023 a 31 de dezembro de 2023:<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" width=\"770\" height=\"315\" src=\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-1.png?resize=770%2C315&#038;ssl=1\" alt=\"\" class=\"wp-image-22157\" srcset=\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-1.png?w=946&amp;ssl=1 946w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-1.png?resize=300%2C123&amp;ssl=1 300w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-1.png?resize=768%2C314&amp;ssl=1 768w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-1.png?resize=24%2C10&amp;ssl=1 24w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-1.png?resize=36%2C15&amp;ssl=1 36w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-1.png?w=48&amp;ssl=1 48w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-1.png?w=600&amp;ssl=1 600w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-1.png?w=72&amp;ssl=1 72w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-1.png?w=96&amp;ssl=1 96w\" sizes=\"(max-width: 770px) 100vw, 770px\" data-recalc-dims=\"1\" \/><\/figure>\n\n\n\n<h2><strong>De 1\u00ba de janeiro de 2024 a 31 de dezembro de 2024:<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" width=\"770\" height=\"315\" src=\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-2.png?resize=770%2C315&#038;ssl=1\" alt=\"\" class=\"wp-image-22158\" srcset=\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-2.png?w=945&amp;ssl=1 945w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-2.png?resize=300%2C123&amp;ssl=1 300w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-2.png?resize=768%2C315&amp;ssl=1 768w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-2.png?resize=24%2C10&amp;ssl=1 24w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-2.png?resize=36%2C15&amp;ssl=1 36w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-2.png?w=48&amp;ssl=1 48w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-2.png?w=600&amp;ssl=1 600w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-2.png?w=72&amp;ssl=1 72w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-2.png?w=96&amp;ssl=1 96w\" sizes=\"(max-width: 770px) 100vw, 770px\" data-recalc-dims=\"1\" \/><\/figure>\n\n\n\n<h2><strong>A partir de 1\u00ba de janeiro de 2025<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Para o ano de 2025 ser\u00e1 aplicada a al\u00edquota efetiva de 4% sobre o valor da opera\u00e7\u00e3o nas importa\u00e7\u00f5es e sa\u00eddas internas e interestaduais dos adubos e fertilizantes.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" width=\"770\" height=\"316\" src=\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-3.png?resize=770%2C316&#038;ssl=1\" alt=\"\" class=\"wp-image-22159\" srcset=\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-3.png?w=942&amp;ssl=1 942w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-3.png?resize=300%2C123&amp;ssl=1 300w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-3.png?resize=768%2C316&amp;ssl=1 768w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-3.png?resize=24%2C10&amp;ssl=1 24w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-3.png?resize=36%2C15&amp;ssl=1 36w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-3.png?w=48&amp;ssl=1 48w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-3.png?w=600&amp;ssl=1 600w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-3.png?w=72&amp;ssl=1 72w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2023\/01\/icms-2022-3.png?w=96&amp;ssl=1 96w\" sizes=\"(max-width: 770px) 100vw, 770px\" data-recalc-dims=\"1\" \/><\/figure>\n\n\n\n<p>A renova\u00e7\u00e3o dos benef\u00edcios fiscais por meio da prorroga\u00e7\u00e3o dos Conv\u00eanios e a altera\u00e7\u00e3o nos percentuais de redu\u00e7\u00e3o de base de c\u00e1lculo do ICMS impactam diretamente no custo no agroneg\u00f3cio, mantendo a competitividade e dando um \u201cal\u00edvio\u201d maior para um setor t\u00e3o importante na gera\u00e7\u00e3o de empregos, na economia e no dia a dia deste pa\u00eds.<\/p>\n\n\n\n<p>Quer saber mais? <strong><a href=\"https:\/\/www.blbbrasil.com.br\/contato\/\" class=\"broken_link\">Entre em contato conosco<\/a><\/strong>!<\/p>\n\n\n\n<p><strong><a href=\"https:\/\/www.linkedin.com\/in\/andre-moiz-21897246\/\" target=\"_blank\" rel=\"noreferrer noopener\">Andr\u00e9 Luiz Moiz<\/a><\/strong><br>Consultor Tribut\u00e1rio na BLB Brasil Auditores e Consultores<br>Especialista em impostos indiretos<br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>J\u00e1 no apagar das luzes de 2022 e ao final de seu mandato, o Governo Paulista publicou no dia 20 de dezembro o Decreto 67.382\/2022, cuja finalidade foi a prorroga\u00e7\u00e3o do prazo de vig\u00eancia dos benef\u00edcios fiscais que possu\u00edam, como termo final, a data de 31 de dezembro de 2022; e, a revers\u00e3o do ajuste [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":22160,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"spay_email":""},"categories":[37,38],"tags":[1006,286,22,30],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Decreto 67.382\/2022: prorroga\u00e7\u00e3o de benef\u00edcio fiscal de ICMS em SP<\/title>\n<meta name=\"description\" content=\"Com o Decreto 67.382\/2022 houve a prorroga\u00e7\u00e3o do benef\u00edcio fiscal e o fim da isen\u00e7\u00e3o parcial do ICMS, retornando \u00e0 isen\u00e7\u00e3o total em S\u00e3o Paulo.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blbescoladenegocios.com.br\/blog\/decreto-67382-icms-sao-paulo\/\" \/>\n<meta property=\"og:locale\" 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