{"id":1004889,"date":"2022-04-23T14:39:00","date_gmt":"2022-04-23T17:39:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1004889"},"modified":"2022-04-11T12:20:05","modified_gmt":"2022-04-11T15:20:05","slug":"aliquotas-icms-sefaz-ba","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aliquotas-icms-sefaz-ba\/","title":{"rendered":"Resumo das al\u00edquotas do ICMS para a SEFAZ BA"},"content":{"rendered":"\n<p class=\"has-medium-font-size wp-block-paragraph\">Confira neste artigo um resumo das <strong>al\u00edquotas&nbsp;do&nbsp;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-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/02154309\/sefaz-ba-1024x536.jpg\" alt=\"Al\u00edquotas do ICMS para a SEFAZ BA\" class=\"wp-image-979440\" width=\"624\" height=\"326\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/02154309\/sefaz-ba-1024x536.jpg 1024w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/02154309\/sefaz-ba-300x157.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/02154309\/sefaz-ba-768x402.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/02154309\/sefaz-ba-610x319.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/03\/02154309\/sefaz-ba.jpg 1200w\" sizes=\"auto, (max-width: 624px) 100vw, 624px\" \/><figcaption>Al\u00edquotas do ICMS para a SEFAZ BA<\/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<\/mark><\/strong> <mark><\/mark><mark style=\"background-color:#ffffff\" class=\"has-inline-color\">para este concurso, sendo que o artigo de hoje \u00e9 sobre as <\/mark><strong><mark style=\"background-color:#ffffff\" class=\"has-inline-color has-vivid-cyan-blue-color\">al\u00edquotas do&nbsp;ICMS<\/mark><\/strong><mark style=\"background-color:#ffffff\" class=\"has-inline-color\">, disposto na&nbsp;Lei 7.014\/96, para a SEFAZ BA.<\/mark><\/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>,&nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-sefaz-ba-momento\" target=\"_blank\" rel=\"noreferrer noopener\">Momento do fato gerador<\/a> <\/strong>e<strong> <a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-sefaz-ba-base-calculo\" target=\"_blank\" rel=\"noreferrer noopener\">Base de c\u00e1lculo do ICMS<\/a>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos l\u00e1?<\/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=\"aliquotas-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Al\u00edquotas do ICMS para SEFAZ BA<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A&nbsp;<strong>al\u00edquota<\/strong>, juntamente com a&nbsp;<strong>base de c\u00e1lculo <\/strong>do imposto, comp\u00f5em o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">elemento quantitativo<\/mark><\/strong>&nbsp;da&nbsp;<strong>Regra Matriz de Incid\u00eancia Tribut\u00e1ria<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As al\u00edquotas do imposto s\u00e3o aplicadas sobre a base de c\u00e1lculo do tributo, de modo a encontrar o valor a ser pago pelo contribuinte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por ser um t\u00f3pico muito importante para a sua prova, recomendamos que ele seja muito bem aprendido (ou decorado).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dessa maneira, em rela\u00e7\u00e3o ao ICMS para a SEFAZ BA,<strong> as al\u00edquotas s\u00e3o:<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-18-aliquota-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">18% &#8211; Al\u00edquota do ICMS para SEFAZ BA<\/mark><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Esta \u00e9 a <strong>al\u00edquota geral<\/strong>, utilizada nas <strong>opera\u00e7\u00f5es e presta\u00e7\u00f5es internas<\/strong>, em que o remetente ou prestador e o destinat\u00e1rio da mercadoria, bem ou servi\u00e7o estejam situados no estado da Bahia.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ela <strong>tamb\u00e9m <\/strong>\u00e9 aplicada:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>na <strong>entrada<\/strong>, no territ\u00f3rio da <strong>Bahia<\/strong>, de lubrificantes e <strong>combust\u00edveis <\/strong>l\u00edquidos ou gasosos derivados de petr\u00f3leo, 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;<\/li><li>nas opera\u00e7\u00f5es de <strong>importa\u00e7\u00e3o <\/strong>de mercadorias ou bens do exterior;<\/li><li>nas opera\u00e7\u00f5es de <strong>arremata\u00e7\u00e3o <\/strong>de mercadorias ou bens <strong>importados <\/strong>do exterior e <strong>apreendidos ou abandonados;<\/strong><\/li><li>nas presta\u00e7\u00f5es de servi\u00e7os de <strong>transporte <\/strong>iniciadas no <strong>exterior <\/strong>e de <strong>comunica\u00e7\u00e3o <\/strong>iniciadas ou prestadas no <strong>exterior<\/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\">A SABER:<\/mark><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Caso um ve\u00edculo de Minas Gerais abaste\u00e7a no estado da Bahia, ser\u00e1 considerada, nessa opera\u00e7\u00e3o, a al\u00edquota interestadual ou a interna?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bom, de acordo com a lei do ICMS da Bahia, <strong>consideram-se opera\u00e7\u00f5es internas<\/strong> o <strong>abastecimento <\/strong>de combust\u00edveis, o fornecimento de lubrificantes e o emprego de partes, pe\u00e7as e outras mercadorias, em decorr\u00eancia de conserto ou reparo, feitos em <strong>ve\u00edculos de fora <\/strong>do Estado e em<strong> tr\u00e2nsito pelo territ\u00f3rio baiano.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dessa maneira, o caso narrado acima ser\u00e1 considerado como opera\u00e7\u00e3o interna. Assim, a al\u00edquota de 18% ser\u00e1 aplicada.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-12-aliquota-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">12% &#8211; Al\u00edquota do ICMS para SEFAZ BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Esta \u00e9 a <strong>al\u00edquota interestadual<\/strong>, utilizada nas opera\u00e7\u00f5es e presta\u00e7\u00f5es interestaduais que destinem mercadorias, bens ou servi\u00e7os a contribuintes ou n\u00e3o do imposto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, ela <strong>tamb\u00e9m <\/strong>incidir\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>nas opera\u00e7\u00f5es com <strong>caminh\u00f5es-tratores<\/strong> comuns, <strong>caminh\u00f5es<\/strong>, <strong>\u00f4nibus<\/strong>, \u00f4nibus-leitos;<\/li><li>nas opera\u00e7\u00f5es com os <strong>ve\u00edculos novos<\/strong> (autom\u00f3veis de passageiros, jipes, ambul\u00e2ncias, camionetas, furg\u00f5es, &#8220;pick-ups&#8221; e outros ve\u00edculos) compreendidos nas exig\u00eancias da lei.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-aliquota-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">4% &#8211; Al\u00edquota do ICMS para SEFAZ BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Apesar de nas opera\u00e7\u00f5es interestaduais incidir a al\u00edquota de 12%, ela n\u00e3o ser\u00e1 aplicada nas presta\u00e7\u00f5es <strong>interestaduais <\/strong>de <strong>transporte a\u00e9reo de carga e mala postal<\/strong>, quando tomadas por contribuintes ou a estes destinados. Neste caso, a al\u00edquota ser\u00e1 de 4%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, tamb\u00e9m ser\u00e1 aplicada a al\u00edquota de 4% nas <strong>opera\u00e7\u00f5es interestaduais<\/strong> com bens e mercadorias <strong>importados <\/strong>do exterior, destinados a <strong>contribuintes ou n\u00e3o <\/strong>do imposto, que, <strong>ap\u00f3s seu desembara\u00e7o aduaneiro:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>n\u00e3o <\/strong>tenham sido submetidos a processo de <strong>industrializa\u00e7\u00e3o<\/strong>;<\/li><li><strong>ainda que submetidos <\/strong>a qualquer processo de transforma\u00e7\u00e3o, beneficiamento, montagem, acondicionamento, reacondicionamento, renova\u00e7\u00e3o ou recondicionamento, resultem em mercadorias ou bens com <strong>conte\u00fado de importa\u00e7\u00e3o superior a 40%.<\/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><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entretanto, h\u00e1 a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">exce\u00e7\u00e3o da exce\u00e7\u00e3o.<\/mark><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na situa\u00e7\u00e3o acima, ser\u00e1 aplicada a <strong>al\u00edquota normal interestadual, de 12%<\/strong>, e n\u00e3o mais a de 4%:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>aos bens e mercadorias <strong>importados <\/strong>do exterior que <strong>n\u00e3o tenham similar nacional,<\/strong> a serem definidos em lista a ser editada pelo Conselho de Ministros da C\u00e2mara de Com\u00e9rcio Exterior (Camex);<\/li><li>aos bens <strong>produzidos <\/strong>em conformidade com os <strong>processos produtivos b\u00e1sicos<\/strong>;<\/li><li>\u00e0s opera\u00e7\u00f5es que destinem <strong>g\u00e1s natural<\/strong> <strong>importado <\/strong>do exterior <strong>a outros Estados.<\/strong><\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-aliquota-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">7% &#8211; Al\u00edquota do ICMS para SEFAZ BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aplicada nas opera\u00e7\u00f5es <strong>internas <\/strong>com <strong>arroz, feij\u00e3o, milho, macarr\u00e3o, sal de cozinha, farinha, fub\u00e1 de milho e farinha de mandioca<\/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\">IMPORTANTE: <\/mark><\/strong>A aplica\u00e7\u00e3o dessa al\u00edquota fica <strong>condicionada <\/strong>ao repasse para o adquirente da mercadoria, sob a forma de <strong>desconto<\/strong>, do valor correspondente ao benef\u00edcio fiscal, devendo o desconto constar expressamente no documento fiscal.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-25-aliquota-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">25% &#8211; Al\u00edquota do ICMS para SEFAZ BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nas opera\u00e7\u00f5es e presta\u00e7\u00f5es <strong>internas <\/strong>relativas a:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>bebidas <\/strong>alco\u00f3licas;<\/li><li><strong>ultraleves<\/strong>, asa-delta, bal\u00f5es, dirig\u00edveis, bem como suas partes e pe\u00e7as;<\/li><li><strong>embarca\u00e7\u00f5es <\/strong>de esporte e recreio, esquis aqu\u00e1ticos e jet-esquis;<\/li><li><strong>\u00f3leo diesel e \u00e1lcool et\u00edlico<\/strong> anidro combust\u00edvel;&nbsp;<\/li><li><strong>joias<\/strong> de metais preciosos ou de metais folheados ou chapeados de metais preciosos; bem como de p\u00e9rolas naturais ou cultivadas, de pedras preciosas ou semipreciosas, de pedras sint\u00e9ticas ou reconstitu\u00eddas. N\u00e3o se incluem artigos de bijuteria.<\/li><li><strong>perfumes<\/strong> (extratos) e \u00e1guas-de-col\u00f4nia, inclusive col\u00f4nia, <strong>exceto <\/strong>lavanda, seiva-de-alfazema, lo\u00e7\u00f5es ap\u00f3s-barba e desodorantes corporais simples.<\/li><li><strong>energia el\u00e9trica<\/strong>;<\/li><li><strong>p\u00f3lvoras <\/strong>propulsivas, estopins ou rastilhos, cord\u00e9is detonantes, escorvas (c\u00e1psulas fulminantes), espoletas, bombas, petardos, busca-p\u00e9s, estalos de sal\u00e3o e outros fogos semelhantes, foguetes, cartuchos, exceto: dinamite e explosivos para emprego na extra\u00e7\u00e3o ou constru\u00e7\u00e3o, foguetes de sinaliza\u00e7\u00e3o, foguetes e cartuchos contra granizo e semelhantes, fogos de artif\u00edcio e f\u00f3sforos.<\/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>O Poder Executivo pode conceder <strong>redu\u00e7\u00e3o<\/strong> da base de c\u00e1lculo do ICMS nas opera\u00e7\u00f5es internas com<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> \u00f3leo diesel,<\/mark><\/strong> contudo, essa redu\u00e7\u00e3o <strong>n\u00e3o <\/strong>pode resultar em uma carga tribut\u00e1ria<strong> inferior a 12%.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-26-aliquota-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">26% &#8211; Al\u00edquota do ICMS para SEFAZ BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Incidir\u00e1 essa al\u00edquota nos servi\u00e7os internos de <strong>telefonia<\/strong>, telex, fax e outros servi\u00e7os de telecomunica\u00e7\u00f5es, inclusive servi\u00e7o especial de <strong>televis\u00e3o por assinatura<\/strong>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-28-aliquota-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">28% &#8211; Al\u00edquota do ICMS para SEFAZ BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aplicada nas nas opera\u00e7\u00f5es internas com <strong>gasolina<\/strong>, bem como nas opera\u00e7\u00f5es com <strong>cigarros<\/strong>, cigarrilhas, charutos e fumos industrializados.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-38-aliquota-do-icms-para-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">38% &#8211; Al\u00edquota do ICMS para SEFAZ BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, esta al\u00edquota ser\u00e1 aplicada nas opera\u00e7\u00f5es internas com <strong>armas e muni\u00e7\u00f5es<\/strong>, <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>exceto <\/strong><\/mark>as destinadas \u00e0s <strong>Pol\u00edcias <\/strong>Civil e Militar e \u00e0s <strong>For\u00e7as Armadas.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-fundo-estadual-de-combate-e-erradicacao-da-pobreza\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Fundo Estadual de Combate e Erradica\u00e7\u00e3o da Pobreza<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O Fundo Estadual de Combate e Erradica\u00e7\u00e3o da Pobreza tem como objetivo viabilizar \u00e0 popula\u00e7\u00e3o do Estado o<strong> acesso a n\u00edveis dignos de vida<\/strong> cujos recursos ser\u00e3o aplicados em a\u00e7\u00f5es suplementares de nutri\u00e7\u00e3o, habita\u00e7\u00e3o, educa\u00e7\u00e3o, sa\u00fade, refor\u00e7o da renda familiar e outros programas de relevante interesse social voltados para melhoria da qualidade de vida.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Os recursos para gerir esse fundo s\u00e3o provenientes, entre outras fontes, de um <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">adicional de 2%<\/mark><\/strong> nas al\u00edquotas do ICMS sobre alguns produtos e servi\u00e7os.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por\u00e9m, esse adicional <strong>n\u00e3o ser\u00e1 aplicado em todas as opera\u00e7\u00f5es <\/strong>tribut\u00e1veis do ICMS, mas <strong>apenas <\/strong>nas opera\u00e7\u00f5es <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">internas <\/mark><\/strong>com <strong>armas<\/strong>, muni\u00e7\u00f5es e p\u00f3lvoras; servi\u00e7os de <strong>telefonia <\/strong>e televis\u00e3o por assinatura; <strong>cigarros<\/strong>, cigarrilhas, charutos e fumos industrializados; <strong>bebidas <\/strong>alco\u00f3licas, refrigerantes e energ\u00e9ticos; \u00e1lcool et\u00edlico hidratado combust\u00edvel; bal\u00f5es, dirig\u00edveis, <strong>ultraleve <\/strong>e asa-delta; <strong>embarca\u00e7\u00f5es <\/strong>de esporte e recreio; <strong>joias <\/strong>e <strong>perfumes<\/strong>; e <strong>energia el\u00e9trica<\/strong>, <strong>salvo <\/strong>no fornecimento <strong>inferior a 150 kwh<\/strong> mensais para consumidor <strong>residencial baixa renda.<\/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\">FIQUE ATENTO:<\/mark> N\u00e3o incide<\/strong> o adicional de al\u00edquota sobre as opera\u00e7\u00f5es de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">gasolina<\/mark><\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-outras-disposicoes-sobre-as-aliquotas-para-a-sefaz-ba\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Outras disposi\u00e7\u00f5es sobre as al\u00edquotas para a SEFAZ BA<\/mark><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A lei do ICMS disp\u00f5e que, no <strong>retorno <\/strong>de mercadoria depositada por estabelecimento de <strong>outra unidade da Federa\u00e7\u00e3o<\/strong>, a al\u00edquota aplic\u00e1vel ser\u00e1 a <strong>mesma <\/strong>adotada quando da <strong>remessa <\/strong>para dep\u00f3sito na Bahia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em outras palavras, caso determinada mercadoria oriunda de outro Estado adentrar na Bahia com al\u00edquota de 7%, para dep\u00f3sito, seu posterior retorno ser\u00e1 tamb\u00e9m \u00e0 al\u00edquota de 7%. Se adentrar com 12%, o regresso para o Estado de origem tamb\u00e9m ser\u00e1 sob al\u00edquota de 12%. Simples, n\u00e3o \u00e9?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Outro ponto importante \u00e9 que, como voc\u00ea j\u00e1 sabe, o <strong>Senado Federal<\/strong> \u00e9 competente para estabelecer algumas al\u00edquotas do ICMS. Desse modo, quando esta casa legislativa estabelecer al\u00edquotas diferentes em rela\u00e7\u00e3o \u00e0s estudadas acima, elas ir\u00e3o <strong>prevalecer <\/strong>sobre as estipuladas na lei do ICMS da Bahia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finalizando o nosso estudo, mesmo que determinada opera\u00e7\u00e3o ou presta\u00e7\u00e3o se d\u00ea em<strong> situa\u00e7\u00e3o fiscal irregular,<\/strong> a al\u00edquota a ser aplicada <strong>depender\u00e1 <\/strong>do <strong>tipo<\/strong> da opera\u00e7\u00e3o realizada e da <strong>mercadoria <\/strong>envolvida, bem como se a opera\u00e7\u00e3o ou presta\u00e7\u00e3o \u00e9 <strong>interna <\/strong>ou <strong>interestadual<\/strong>. Ou seja, os casos ser\u00e3o analisados individualmente.<\/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 as al\u00edquotas 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\/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 um resumo das al\u00edquotas&nbsp;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 preparando diversos [&hellip;]<\/p>\n","protected":false},"author":1976,"featured_media":979440,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219968],"class_list":["post-1004889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-ba"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Resumo das al\u00edquotas do ICMS para a SEFAZ BA<\/title>\n<meta name=\"description\" content=\"Confira neste artigo um resumo das al\u00edquotas\u00a0do\u00a0ICMS, na\u00a0Lei 7.014\/96, para o concurso de Agente de Tributos Estaduais da\u00a0SEFAZ BA.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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