{"id":1004710,"date":"2022-04-21T10:02:00","date_gmt":"2022-04-21T13:02:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1004710"},"modified":"2022-04-11T12:17:32","modified_gmt":"2022-04-11T15:17:32","slug":"icms-sefaz-ba-base-calculo","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-sefaz-ba-base-calculo\/","title":{"rendered":"ICMS para a SEFAZ-BA: Base de C\u00e1lculo"},"content":{"rendered":"\n<p class=\"has-medium-font-size wp-block-paragraph\">Confira neste artigo uma an\u00e1lise sobre a<strong> base do c\u00e1lculo<\/strong> do&nbsp;<strong>ICMS<\/strong>, na&nbsp;<strong>Lei 7.014\/96<\/strong>, para o concurso da&nbsp;<strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/icms-ba\/\" target=\"_blank\" rel=\"noreferrer noopener\">SEFAZ-BA<\/a><\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2022\/02\/sefaz-ba.jpg\" alt=\"ICMS para a SEFAZ-BA: Base de C\u00e1lculo\" class=\"wp-image-976406\" width=\"534\" height=\"320\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/02\/23164126\/sefaz-ba.jpg 500w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/02\/23164126\/sefaz-ba-300x180.jpg 300w\" sizes=\"auto, (max-width: 534px) 100vw, 534px\" \/><figcaption>ICMS para a SEFAZ-BA: Base de C\u00e1lculo<\/figcaption><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Ol\u00e1, pessoal! Tudo bem com voc\u00eas?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A&nbsp;<strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-sefaz-ba\/\" target=\"_blank\" rel=\"noreferrer noopener\">SEFAZ-BA<\/a><\/strong>&nbsp;(Secretaria da Fazenda do Estado da Bahia) est\u00e1 com o seu edital publicado. S\u00e3o&nbsp;<strong>49 vagas,&nbsp;<\/strong>para tr\u00eas cargos de&nbsp;<strong>Agente de Tributos Estaduais<\/strong>, com remunera\u00e7\u00e3o inicial de&nbsp;at\u00e9&nbsp;<strong>R$ 13.111,66<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com o intuito de auxili\u00e1-los, estamos preparando diversos resumos sobre a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Legisla\u00e7\u00e3o Tribut\u00e1ria Espec\u00edfica&nbsp;<\/mark><\/strong>para este concurso, sendo que o artigo de hoje \u00e9 sobre a<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> <strong>base de c\u00e1lculo do<\/strong> <strong>ICMS<\/strong><\/mark>, disposto na&nbsp;<strong>Lei 7.014\/96<\/strong>, para a SEFAZ-BA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Voc\u00ea j\u00e1 pode conferir no nosso blog os artigos sobre as&nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-sefaz-ba-incidencia\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Hip\u00f3teses de Incid\u00eancia<\/strong><\/a>,&nbsp;<strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-sefaz-ba-nao-incidencia\" target=\"_blank\" rel=\"noreferrer noopener\">N\u00e3o Incid\u00eancia<\/a> e <a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-sefaz-ba-momento\" target=\"_blank\" rel=\"noreferrer noopener\">Momento do fato gerador do ICMS<\/a>.<\/strong><\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-fiscal-01\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Concurso SEFAZ BA<\/h3>\n        <p class=\"subtitulo-assinatura\">Cursos para todos os cargos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/icms-ba\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a mais<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-base-de-calculo-do-icms-para-a-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Base de c\u00e1lculo do ICMS para a SEFAZ-BA<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>base de c\u00e1lculo<\/strong>, juntamente com a <strong>al\u00edquota<\/strong>, comp\u00f5e o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">elemento quantitativo<\/mark><\/strong> da <strong>Regra Matriz de Incid\u00eancia Tribut\u00e1ria<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por meio da multiplica\u00e7\u00e3o desses dois fatores, obt\u00e9m-se o valor devido do imposto a ser pago pelos contribuintes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos analisar, a partir de agora, quais s\u00e3o as bases de c\u00e1lculo do ICMS para a SEFAZ-BA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos l\u00e1?<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-regra-geral-base-de-calculo-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Regra geral \u2013 Base de c\u00e1lculo do ICMS para SEFAZ-BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A base de c\u00e1lculo do ICMS, no estado da Bahia, ser\u00e1 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da opera\u00e7\u00e3o<\/mark><\/strong>, nas seguintes situa\u00e7\u00f5es:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>sa\u00edda de mercadoria <\/strong>de estabelecimento de contribuinte, ainda que para outro estabelecimento do mesmo titular;<\/li><li><strong>sa\u00edda de ouro<\/strong>, na opera\u00e7\u00e3o em que este deixar de ser ativo financeiro ou instrumento cambial;<\/li><li><strong>transmiss\u00e3o <\/strong>a terceiro da <strong>propriedade <\/strong>de mercadoria depositada em <strong>armaz\u00e9m geral<\/strong> ou em <strong>dep\u00f3sito fechado<\/strong>, na unidade da Federa\u00e7\u00e3o do transmitente;<\/li><li><strong>transmiss\u00e3o <\/strong>da propriedade de mercadoria ou bem adquiridos no Pa\u00eds ou de t\u00edtulo que os represente, quando a mercadoria ou o bem <strong>n\u00e3o <\/strong>transitarem pelo estabelecimento do transmitente.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Esta \u00e9 a&nbsp;<strong>regra geral<\/strong>&nbsp;da base de c\u00e1lculo do ICMS, no estado da Bahia. De modo a facilitar o seu entendimento, vamos exemplificar o primeiro inciso citado acima.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Caso uma mercadoria seja vendida por R$ 10.000, em uma opera\u00e7\u00e3o dentro do estado da Bahia, haver\u00e1 a incidir\u00e1 do ICMS na sa\u00edda da mercadoria do estabelecimento do contribuinte, ou seja, do comerciante. Assim, a&nbsp;<strong>base de c\u00e1lculo<\/strong>&nbsp;do imposto, para o c\u00e1lculo do valor a ser pago, ser\u00e1 o&nbsp;<strong>valor da opera\u00e7\u00e3o<\/strong>, como citado acima.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dessa maneira, caso a al\u00edquota interna do ICMS neste estado seja 18%, o valor do imposto a ser pago ser\u00e1 a multiplica\u00e7\u00e3o entre 10.000 e 0,18, gerando um tributo<strong> <\/strong>de <strong>R$ 1.800<\/strong>&nbsp;a ser recolhido aos cofres p\u00fablicos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">FIQUE ATENTO:<\/mark><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Integra a base de c\u00e1lculo<\/strong> <\/mark>do imposto:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o <strong>montante <\/strong>do pr\u00f3prio <strong>imposto<\/strong>;<\/li><li>o valor correspondente a:<ul><li><strong>seguros<\/strong>, <strong>juros<\/strong> e <strong>descontos<\/strong> concedidos sob <strong>condi\u00e7\u00e3o<\/strong>;<\/li><\/ul><ul><li><strong>frete<\/strong>, caso o transporte seja efetuado pelo pr\u00f3prio <strong>remetente <\/strong>ou por<strong> sua conta<\/strong> e ordem e seja cobrado em separado.<\/li><\/ul><ul><li>o valor do <strong>IPI <\/strong>nas sa\u00eddas efetuadas por <strong>contribuinte <\/strong>do imposto federal com destino a consumidor ou usu\u00e1rio final, a estabelecimento prestador de servi\u00e7o de qualquer natureza n\u00e3o considerado contribuinte do ICMS, ou para uso, consumo ou ativo imobilizado de estabelecimento de contribuinte.<\/li><\/ul><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Contudo, o <strong>IPI n\u00e3o integra<\/strong> a base de c\u00e1lculo do ICMS quando a opera\u00e7\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>realizada<strong> entre contribuintes<\/strong> e <\/li><li>relativa a produto destinado a <strong>comercializa\u00e7\u00e3o, industrializa\u00e7\u00e3o<\/strong>, <strong>produ\u00e7\u00e3o<\/strong>, <strong>gera\u00e7\u00e3o<\/strong> ou <strong>extra\u00e7\u00e3o<\/strong>, <\/li><li>configurar fato gerador de <strong>ambos os impostos.<\/strong><\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-alimentacao-e-bebidas-base-de-calculo-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Alimenta\u00e7\u00e3o e bebidas \u2013 Base de c\u00e1lculo do ICMS para SEFAZ-BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Voc\u00ea j\u00e1 aprendeu que incide ICMS no fornecimento&nbsp;de&nbsp;alimenta\u00e7\u00e3o, bebidas&nbsp;e&nbsp;outras mercadorias,&nbsp;por bares, restaurantes, hot\u00e9is e outros estabelecimentos similares.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, nesse caso, a base de c\u00e1lculo do imposto ser\u00e1 o<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> valor da opera\u00e7\u00e3o<\/mark><\/strong>, compreendendo tanto o valor da <strong>mercadoria<\/strong> quanto da presta\u00e7\u00e3o do <strong>servi\u00e7o<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-servicos-fora-da-competencia-dos-municipios-base-de-calculo-do-icms\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Servi\u00e7os fora da compet\u00eancia dos Munic\u00edpios \u2013 Base de c\u00e1lculo do ICMS<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Esta situa\u00e7\u00e3o abrange os casos de presta\u00e7\u00e3o de servi\u00e7os, em que h\u00e1 tamb\u00e9m o fornecimento de mercadorias.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Contudo, h\u00e1 servi\u00e7os em que poder\u00e1 incidir<strong>&nbsp;ICMS ou ISS<\/strong>&nbsp;(imposto sobre servi\u00e7os \u2013 municipal). Voc\u00ea pode conferir, no artigo sobre a&nbsp;<strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-sefaz-ba-incidencia\" target=\"_blank\" rel=\"noreferrer noopener\">incid\u00eancia do ICMS<\/a><\/strong>, todas as informa\u00e7\u00f5es sobre essas situa\u00e7\u00f5es espec\u00edficas, para uma melhor compreens\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, a&nbsp;base de c\u00e1lculo&nbsp;do ICMS ser\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o&nbsp;<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor total da opera\u00e7\u00e3o<\/mark><\/strong>, tanto do <strong>servi\u00e7o <\/strong>quanto da<strong> mercadoria <\/strong>fornecida, caso incida <strong>apenas o ICMS<\/strong> em toda a opera\u00e7\u00e3o, ou seja, quando <strong>n\u00e3o <\/strong>h\u00e1 incid\u00eancia do <strong>ISS<\/strong>;<\/li><li>somente o&nbsp;<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">pre\u00e7o corrente da mercadoria<\/mark><\/strong> fornecida, caso incida&nbsp;<strong>ICMS<\/strong>&nbsp;apenas sobre o fornecimento da&nbsp;<strong>mercadoria<\/strong>, e <strong>ISS&nbsp;<\/strong>sobre a presta\u00e7\u00e3o do&nbsp;<strong>servi\u00e7o.<\/strong><\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-retorno-de-estabelecimento-industrializador\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Retorno de estabelecimento industrializador<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Quando um&nbsp;<strong>estabelecimento industrializador<\/strong>&nbsp;ou prestador de servi\u00e7o&nbsp;<strong>retornar&nbsp;<\/strong>a mercadoria para aquele que&nbsp;<strong>encomendou&nbsp;<\/strong>a industrializa\u00e7\u00e3o, haver\u00e1 a incid\u00eancia do ICMS, caso a industrializa\u00e7\u00e3o ou servi\u00e7o&nbsp;<strong>n\u00e3o&nbsp;<\/strong>esteja sujeita ao&nbsp;<strong>ISS<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa situa\u00e7\u00e3o, a base de c\u00e1lculo ser\u00e1 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor acrescido relativo \u00e0 industrializa\u00e7\u00e3o ou servi\u00e7o<\/mark><\/strong>, abrangendo <strong>m\u00e3o-de-obra<\/strong>, <strong>insumos<\/strong> aplicados e <strong>despesas <\/strong>cobradas do encomendante.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Abaixo voc\u00ea pode conferir a hip\u00f3tese de incid\u00eancia do ICMS, na forma literal da lei, para esse caso:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;<em>Art. 4\u00ba VII \u2013 incide ICMS na sa\u00edda, de estabelecimento industrializador ou prestador de servi\u00e7o, em retorno ao do encomendante ou para pessoa diversa por ordem do encomendante, de mercadoria submetida a processo de industrializa\u00e7\u00e3o ou servi\u00e7o que n\u00e3o implique presta\u00e7\u00e3o de servi\u00e7o compreendido na compet\u00eancia tribut\u00e1ria municipal, ainda que a industrializa\u00e7\u00e3o n\u00e3o envolva aplica\u00e7\u00e3o ou fornecimento de qualquer insumo.<\/em>&#8220;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-combustivel-e-energia-eletrica-base-de-calculo-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Combust\u00edvel e Energia El\u00e9trica \u2013 Base de c\u00e1lculo do ICMS para SEFAZ-BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Quando ocorrer a&nbsp;<strong>entrada<\/strong>, no territ\u00f3rio baiano, de lubrificantes e <strong>combust\u00edveis <\/strong>l\u00edquidos ou gasosos derivados de petr\u00f3leo e de <strong>energia el\u00e9trica <\/strong>oriundos de outra unidade da Federa\u00e7\u00e3o, quando n\u00e3o destinados \u00e0 comercializa\u00e7\u00e3o, industrializa\u00e7\u00e3o, produ\u00e7\u00e3o, gera\u00e7\u00e3o ou extra\u00e7\u00e3o, haver\u00e1 a incid\u00eancia do ICMS, sendo que a base de c\u00e1lculo, nessa situa\u00e7\u00e3o, ser\u00e1 o<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">&nbsp;<strong>valor da opera\u00e7\u00e3o<\/strong><\/mark>&nbsp;de que decorrer a <strong>entrada<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-importacao-de-mercadorias-base-de-calculo-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Importa\u00e7\u00e3o de mercadorias \u2013 Base de c\u00e1lculo do ICMS para SEFAZ-BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"h-quando-ocorrer-importacao-de-mercadorias-incidira-o-icms-sendo-que-a-base-de-calculo-dessa-operacao-sera-o-valor-da-soma-das-seguintes-parcelas\">Quando ocorrer&nbsp;<strong>importa\u00e7\u00e3o de mercadorias<\/strong>, em regra, incidir\u00e1 o ICMS, sendo que a base de c\u00e1lculo dessa opera\u00e7\u00e3o ser\u00e1 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">somat\u00f3rio <\/mark><\/strong>das seguintes parcelas:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da mercadoria<\/mark><\/strong> ou bem constante nos documentos de importa\u00e7\u00e3o;<\/li><li>o imposto sobre a importa\u00e7\u00e3o (<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">II<\/mark><\/strong>);<\/li><li>o imposto sobre produtos industrializados (<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">IPI<\/mark><\/strong>);<\/li><li>o imposto sobre opera\u00e7\u00f5es de c\u00e2mbio (<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">IOF<\/mark><\/strong>);<\/li><li>quaisquer <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">outros impostos, taxas, contribui\u00e7\u00f5es e despesas aduaneiras<\/mark><\/strong> cobradas ou debitadas ao <strong>adquirente<\/strong>, relativas ao adicional ao <strong>frete <\/strong>para renova\u00e7\u00e3o da marinha mercante, armazenagem, capatazia, estiva, arquea\u00e7\u00e3o e multas por infra\u00e7\u00e3o.&nbsp;<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-leilao-de-mercadorias-apreendidas-base-de-calculo-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Leil\u00e3o de mercadorias apreendidas \u2013 Base de c\u00e1lculo do ICMS para SEFAZ-BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Caso mercadorias ou bens&nbsp;<strong>importados&nbsp;<\/strong>do exterior sejam&nbsp;<strong>apreendidos ou abandonados<\/strong>, elas ser\u00e3o leiloadas pelo poder p\u00fablico.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, quando houver a aquisi\u00e7\u00e3o da mercadoria na licita\u00e7\u00e3o p\u00fablica, haver\u00e1 a incid\u00eancia do ICMS, sendo que a sua&nbsp;<strong>base de c\u00e1lculo<\/strong>&nbsp;ser\u00e1 formada pela&nbsp;<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">soma&nbsp;<\/mark><\/strong>dos seguintes valores:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da opera\u00e7\u00e3o<\/mark><\/strong>;<\/li><li>imposto de importa\u00e7\u00e3o (<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">II<\/mark><\/strong>);<\/li><li>imposto sobre produtos industrializados (<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">IPI<\/mark><\/strong>);<\/li><li>todas as <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">despesas <\/mark><\/strong>cobradas ou debitadas ao <strong>adquirente<\/strong>.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">FIQUE ATENTO: <\/mark><\/strong>Diferentemente da base de c\u00e1lculo na importa\u00e7\u00e3o no inciso anterior, nesse caso, n\u00e3o h\u00e1 a presen\u00e7a do IOF.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-transporte-e-comunicacao-base-de-calculo-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Transporte e Comunica\u00e7\u00e3o \u2013 Base de c\u00e1lculo do ICMS para SEFAZ-BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Na presta\u00e7\u00e3o de servi\u00e7os de&nbsp;<strong>transporte&nbsp;<\/strong>interestadual e intermunicipal e de&nbsp;<strong>comunica\u00e7\u00e3o<\/strong>&nbsp;onerosa, a base de c\u00e1lculo do ICMS ser\u00e1 o&nbsp;<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">pre\u00e7o do servi\u00e7o<\/mark><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">A SABER:<\/mark><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Caso seja <strong><span style=\"text-decoration: underline;\">transporte<\/span> <\/strong>iniciado no <strong>exterior<\/strong>, a base de c\u00e1lculo tamb\u00e9m ser\u00e1 o<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> pre\u00e7o do servi\u00e7o<\/mark><\/strong>, contudo, ser\u00e1 <strong>exclu\u00edda <\/strong>a parcela <strong>eventualmente integrante do valor da opera\u00e7\u00e3o.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por sua vez, caso o servi\u00e7o de <strong><span style=\"text-decoration: underline;\">comunica\u00e7\u00e3o<\/span> <\/strong>tenha sido prestado no <strong>exterior <\/strong>ou cuja presta\u00e7\u00e3o se tenha iniciado no exterior, a base de c\u00e1lculo ser\u00e1 o valor da<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> presta\u00e7\u00e3o do servi\u00e7o<\/mark><\/strong>, <strong>acrescido<\/strong>, se for o caso, de todos os <strong>encargos <\/strong>relacionados com a sua utiliza\u00e7\u00e3o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-difal-base-de-calculo-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">DIFAL \u2013 Base de c\u00e1lculo do ICMS para SEFAZ-BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No caso da <strong>entrada<\/strong> de mercadoria, bem ou servi\u00e7o, em decorr\u00eancia de opera\u00e7\u00e3o <strong>interestadual<\/strong> ou de servi\u00e7o cuja presta\u00e7\u00e3o tenha sido iniciada em outra unidade da Federa\u00e7\u00e3o, em opera\u00e7\u00e3o efetuada por <strong>contribuinte <\/strong>do imposto, quando a mercadoria ou bem forem destinados ao seu <strong>uso, consumo ou ativo permanente<\/strong> ou quando o servi\u00e7o n\u00e3o estiver vinculado a opera\u00e7\u00e3o ou presta\u00e7\u00e3o subsequentes alcan\u00e7adas pela incid\u00eancia do imposto, a base de c\u00e1lculo do ICMS ser\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da opera\u00e7\u00e3o<\/mark><\/strong> ou presta\u00e7\u00e3o no <strong>Estado de origem<\/strong>, para o c\u00e1lculo do imposto devido a esse Estado;<\/li><li>o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da opera\u00e7\u00e3o<\/mark><\/strong> ou presta\u00e7\u00e3o no <strong>Estado de destino,<\/strong> para o c\u00e1lculo do imposto devido a esse Estado.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 nos casos da <strong>sa\u00edda<\/strong> <strong>interestadual <\/strong>de mercadoria ou bem destinado a <strong>consumidor final n\u00e3o contribuinte<\/strong> do imposto domiciliado ou estabelecido na Bahia;&nbsp;bem como na presta\u00e7\u00e3o de <strong>servi\u00e7o <\/strong>de transporte interestadual, nas presta\u00e7\u00f5es <strong>n\u00e3o vinculadas<\/strong> a opera\u00e7\u00e3o ou presta\u00e7\u00e3o <strong>subsequente<\/strong>, cujo tomador domiciliado na Bahia n\u00e3o seja contribuinte do imposto, a base c\u00e1lculo ser\u00e1 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor da opera\u00e7\u00e3o<\/mark><\/strong> ou o pre\u00e7o do servi\u00e7o, para o c\u00e1lculo do imposto devido ao <strong>Estado de origem e ao de destino<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na situa\u00e7\u00e3o acima, o imposto a pagar ao <strong>Estado de destino<\/strong> ser\u00e1 o valor correspondente \u00e0 <strong>diferen\u00e7a <\/strong>entre a<strong> al\u00edquota interna <\/strong>do Estado de <strong>destino <\/strong>e a <strong>interestadual<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-contrato-mercantil-de-venda-para-entrega-futura-de-mercadoria\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Contrato mercantil de venda para entrega futura de mercadoria<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, no caso de <strong>contrato mercantil de venda para entrega futura de mercadoria<\/strong>, a base de c\u00e1lculo ser\u00e1 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor constante no contrato<\/mark><\/strong>, quando celebrado concomitantemente com o documento fiscal emitido para fins de faturamento, devidamente atualizado a partir do vencimento da obriga\u00e7\u00e3o comercial at\u00e9 a data da efetiva sa\u00edda da mercadoria.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-finalizando\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Finalizando<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bom, pessoal! Chegamos ao final do nosso artigo sobre a base de c\u00e1lculo do ICMS, para a SEFAZ BA. Esperamos que tenham gostado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para a sua aprova\u00e7\u00e3o, \u00e9 extremamente&nbsp;<strong>importante&nbsp;<\/strong>a<strong>&nbsp;leitura da lei&nbsp;<\/strong>citada aqui. Esse artigo \u00e9 apenas uma an\u00e1lise mais simplificada dessa norma.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Caso queira se preparar para chegar&nbsp;<strong>competitivo&nbsp;<\/strong>nesta prova, invista nos&nbsp;<strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/icms-ba\/\" target=\"_blank\" rel=\"noreferrer noopener\">cursos para a SEFAZ BA<\/a><\/strong>&nbsp;do&nbsp;<strong>Estrat\u00e9gia Concursos<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u00e1 voc\u00ea encontrar\u00e1&nbsp;<strong>aulas completas e detalhadas, com os melhores professores do mercado<\/strong>,&nbsp;de todos os t\u00f3picos exigidos no edital deste concurso.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conhe\u00e7a tamb\u00e9m o<strong>&nbsp;<a href=\"https:\/\/questoes.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noreferrer noopener\">Sistema de Quest\u00f5es do Estrat\u00e9gia<\/a><\/strong>. Afinal, a \u00fanica maneira de&nbsp;<strong>consolidar o conte\u00fado&nbsp;<\/strong>de maneira satisfat\u00f3ria \u00e9 atrav\u00e9s da&nbsp;<strong>resolu\u00e7\u00e3o de quest\u00f5es.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bons estudos a todos e at\u00e9 a pr\u00f3xima!<\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"h-cursos-e-assinaturas\">Cursos e Assinaturas <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background wp-block-paragraph\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><span class=\"has-inline-color has-white-color\">Concursos abertos<\/span><\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background wp-block-paragraph\" style=\"background-color:#0072b4\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2022\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"has-inline-color has-white-color\">Concursos 2022<\/span><\/a><\/strong><\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n    <div class=\"col-sm\">\n      <div class=\"estrategia\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Assinatura de Concursos<\/h3>\n        <p class=\"subtitulo-assinatura\">Assinatura de 1 ano ou 2 anos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/assinaturas\/\" role=\"button\" rel=\"noopener noreferrer\">ASSINE AGORA<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Confira neste artigo uma an\u00e1lise sobre a base do c\u00e1lculo do&nbsp;ICMS, na&nbsp;Lei 7.014\/96, para o concurso da&nbsp;SEFAZ-BA. Ol\u00e1, pessoal! Tudo bem com voc\u00eas? A&nbsp;SEFAZ-BA&nbsp;(Secretaria da Fazenda do Estado da Bahia) est\u00e1 com o seu edital publicado. S\u00e3o&nbsp;49 vagas,&nbsp;para tr\u00eas cargos de&nbsp;Agente de Tributos Estaduais, com remunera\u00e7\u00e3o inicial de&nbsp;at\u00e9&nbsp;R$ 13.111,66. Com o intuito de auxili\u00e1-los, estamos [&hellip;]<\/p>\n","protected":false},"author":1976,"featured_media":976406,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219968],"class_list":["post-1004710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-ba"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ICMS para a SEFAZ-BA: Base de C\u00e1lculo<\/title>\n<meta name=\"description\" content=\"Confira neste artigo uma an\u00e1lise sobre a base do c\u00e1lculo do\u00a0ICMS, na\u00a0Lei 7.014\/96, para o concurso de Agente de Tributos da\u00a0SEFAZ-BA.\" \/>\n<meta name=\"robots\" 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