{"id":1005683,"date":"2022-04-21T08:39:00","date_gmt":"2022-04-21T11:39:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1005683"},"modified":"2023-09-01T13:16:43","modified_gmt":"2023-09-01T16:16:43","slug":"lei-kandir-sefaz-am-lc-190-2022","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-kandir-sefaz-am-lc-190-2022\/","title":{"rendered":"Atualiza\u00e7\u00f5es Lei Kandir para SEFAZ-AM \u2013 LC 190\/2022"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos as atualiza\u00e7\u00f5es na Lei Kandir para SEFAZ-AM.<\/p>\n\n\n\n<p>Basicamente a Lei Complementar 190 de 2022 fez algumas mudan\u00e7as na Lei Kandir e isso deve ser objeto de prova nos pr\u00f3ximos concursos, afinal os examinadores gostam de novidades.<\/p>\n\n\n\n<p>T\u00f3picos modificados:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contribuinte<\/li>\n\n\n\n<li>Local da Opera\u00e7\u00e3o<\/li>\n\n\n\n<li>Base de c\u00e1lculo<\/li>\n\n\n\n<li>Portal das Opera\u00e7\u00f5es e Presta\u00e7\u00f5es Interestaduais<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.suno.com.br\/wp-content\/uploads\/2020\/10\/lei-kandir.png\" alt=\"Atualiza\u00e7\u00f5es Lei Kandir para SEFAZ-AM \u2013 LC 190\/2022 \" style=\"width:680px;height:364px\" width=\"680\" height=\"364\"\/><figcaption class=\"wp-element-caption\">Atualiza\u00e7\u00f5es Lei Kandir para SEFAZ-AM \u2013 LC 190\/2022 <\/figcaption><\/figure>\n\n\n\n<p>Vamos l\u00e1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"contribuinte\">Contribuinte<\/h2>\n\n\n\n<p>Dando in\u00edcio as atualiza\u00e7\u00f5es na Lei Kandir para SEFAZ-AM, vejamos as mudan\u00e7as quanto aos <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">contribuintes<\/mark><\/strong>.<\/p>\n\n\n\n<p>Apesar da mudan\u00e7a do par\u00e1grafo que falava sobre os contribuintes eventuais, a mudan\u00e7a s\u00f3 alterou de \u201cpar\u00e1grafo \u00fanico\u201d para \u201cpar\u00e1grafo primeiro\u201d.<\/p>\n\n\n\n<p><em>&nbsp;Art. 4, \u00a71\u00ba&nbsp;\u00c9 tamb\u00e9m contribuinte a pessoa f\u00edsica ou jur\u00eddica que, mesmo sem habitualidade ou intuito comercial (&#8230;)<\/em><\/p>\n\n\n\n<p>Agora sim vamos conhecer uma disposi\u00e7\u00e3o nova, o contribuinte do imposto nas opera\u00e7\u00f5es sujeitas ao DIFAL.<em><\/em><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Contribuintes no DIFAL<\/mark> <\/strong>(Art. 4, \u00a7 2\u00ba): \u00c9 ainda <strong>contribuinte<\/strong> do imposto nas <strong>opera\u00e7\u00f5es<\/strong> ou presta\u00e7\u00f5es que destinem mercadorias, bens e servi\u00e7os a <strong>consumidor final<\/strong> domiciliado ou estabelecido em <strong>outro Estado<\/strong>, em <strong>rela\u00e7\u00e3o \u00e0 diferen\u00e7a entre a al\u00edquota<\/strong> interna do Estado de destino e a al\u00edquota interestadual:&nbsp;&nbsp; <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">destinat\u00e1rio da mercadoria<\/mark><\/strong>, bem ou servi\u00e7o, na <strong>hip\u00f3tese de contribuinte do imposto;&nbsp;&nbsp;<\/strong><\/li>\n\n\n\n<li>II &#8211; o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">remetente da mercadoria<\/mark><\/strong> ou bem ou o prestador de servi\u00e7o, na hip\u00f3tese de o <strong>destinat\u00e1rio n\u00e3o ser contribuinte do imposto<\/strong>.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"local-da-operacao\">Local da Opera\u00e7\u00e3o<\/h2>\n\n\n\n<p>Prosseguindo com as atualiza\u00e7\u00f5es na Lei Kandir para SEFAZ-AM, conhe\u00e7amos as disposi\u00e7\u00f5es sobre o local da opera\u00e7\u00e3o.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Local da opera\u00e7\u00e3o nas opera\u00e7\u00f5es DIFAL<\/mark><\/strong> (Art. 11, V)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a) o do <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">estabelecimento do destinat\u00e1rio<\/mark><\/strong>, quando o <strong>destinat\u00e1rio<\/strong> ou o tomador for <strong>contribuinte do imposto<\/strong>;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>b) o do <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">estabelecimento do remetente<\/mark><\/strong> ou onde tiver in\u00edcio a presta\u00e7\u00e3o, quando o <strong>destinat\u00e1rio<\/strong> ou tomador <strong>n\u00e3o for contribuinte do imposto<\/strong>. &#8211;<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">&gt; quando o destino final da mercadoria, bem ou servi\u00e7o ocorrer em Estado diferente daquele em que estiver domiciliado ou estabelecido o adquirente ou o tomador, o DIFAL ser\u00e1 devido ao Estado no qual efetivamente ocorrer a entrada f\u00edsica da mercadoria ou bem ou o fim da presta\u00e7\u00e3o do servi\u00e7o (\u00a77\u00ba)<\/mark>&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Ainda, na hip\u00f3tese de servi\u00e7o de<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"> <strong>transporte interestadual de passageiros cujo tomador n\u00e3o seja contribuinte<\/strong><\/mark> do imposto (\u00a78\u00ba)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; o <strong>passageiro ser\u00e1 considerado o consumidor final<\/strong> do servi\u00e7o, e o <strong>fato gerador<\/strong> considerar-se-\u00e1 ocorrido <strong>no Estado<\/strong> [regra: onde tiver in\u00edcio a presta\u00e7\u00e3o; ou no caso de transporte com documenta\u00e7\u00e3o irregular, onde for encontrado] <strong>n\u00e3o se aplicando o DIFAL<\/strong>.<\/li>\n\n\n\n<li>II &#8211; o destinat\u00e1rio do servi\u00e7o considerar-se-\u00e1 localizado no Estado da ocorr\u00eancia do fato gerador, e a presta\u00e7\u00e3o ficar\u00e1 sujeita \u00e0 tributa\u00e7\u00e3o pela sua <strong>al\u00edquota interna<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"base-de-calculo\">Base de c\u00e1lculo<\/h2>\n\n\n\n<p>Agora vejamos as atualiza\u00e7\u00f5es na Lei Kandir para SEFAZ-AM sobre a base de c\u00e1lculo.<\/p>\n\n\n\n<p>Veremos que apesar das literalidades, considera-se a base de c\u00e1lculo dos respectivos estados para as opera\u00e7\u00f5es sujeitas ao DIFAL.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"base-de-calculo-art-13-ix-art-12-xiii-e-xv\">Base de C\u00e1lculo (Art. 13, IX) \u2013 Art. 12, \u201cXIII\u201d e \u201cXV\u201d<\/h3>\n\n\n\n<p><strong>Base de c\u00e1lculo<\/strong> (Art. 13, IX) \u2013 opera\u00e7\u00f5es (Art. 12, XIII e Art. 12, XV)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Art. 12, XIII &#8211; da <strong>utiliza\u00e7\u00e3o, por contribuinte<\/strong>, de servi\u00e7o cuja presta\u00e7\u00e3o se tenha iniciado em outro Estado e n\u00e3o esteja vinculada a opera\u00e7\u00e3o ou presta\u00e7\u00e3o subseq\u00fcente.<\/li>\n\n\n\n<li>Art. 12, XV &#8211; da entrada no territ\u00f3rio do Estado de bem ou mercadoria oriundos de outro Estado <strong>adquiridos por contribuinte<\/strong> do imposto e destinados ao seu uso ou consumo ou \u00e0 integra\u00e7\u00e3o ao seu ativo imobilizado;&nbsp;&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Ou seja, opera\u00e7\u00f5es com DIFAL para contribuinte.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">BC DIFAL para contribuinte:<\/mark><\/strong><\/p>\n\n\n\n<p>a) o <strong>valor<\/strong> da opera\u00e7\u00e3o ou presta\u00e7\u00e3o no <strong>Estado de origem<\/strong>, para o <strong>c\u00e1lculo do imposto devido a esse Estado;<\/strong><strong>&nbsp;<\/strong><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<p>b<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\"><strong>*<\/strong><\/mark>) o <strong>valor<\/strong> <strong>da opera\u00e7\u00e3o<\/strong> ou presta\u00e7\u00e3o no <strong>Estado de destino<\/strong>, para o <strong>c\u00e1lculo do imposto devido a esse Estado;&nbsp;<\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">-&gt; na pr\u00e1tica o valor da opera\u00e7\u00e3o \u00e9 o mesmo, se sair por 1000 de SP, chegar\u00e1 1000 para o RJ.&nbsp;<\/mark>&nbsp;&nbsp; &nbsp;&nbsp;<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Considera<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>-se para o inciso IX<\/strong> (<\/mark>\u00a76\u00ba)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; a <strong>al\u00edquota<\/strong> prevista para a opera\u00e7\u00e3o ou presta\u00e7\u00e3o <strong>interestadual<\/strong>, para estabelecer a base de c\u00e1lculo da opera\u00e7\u00e3o ou presta\u00e7\u00e3o no <strong>Estado de origem<\/strong>;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>II &#8211; a <strong>al\u00edquota<\/strong> prevista para a opera\u00e7\u00e3o ou presta\u00e7\u00e3o <strong>interna<\/strong>, para estabelecer a base de c\u00e1lculo da opera\u00e7\u00e3o ou presta\u00e7\u00e3o no <strong>Estado de destino<\/strong>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">Obs<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\"><strong>.:<\/strong> <\/mark>Atente-se \u00e0 reda\u00e7\u00e3o \u201cestranha\u201d, al\u00edquota para estabelecer base de c\u00e1lculo?<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"base-de-calculo-art-13-x-art-12-xiv-e-xvi\">Base de C\u00e1lculo (Art. 13, X) \u2013 Art. 12, \u201cXIV\u201d e \u201cXVI\u201d<\/h3>\n\n\n\n<p><strong>Base de c\u00e1lculo<\/strong> (Art. 13, X) &#8211; Art. 12, XIV e Art. 12, XVI:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Art. 12, XIV &#8211; do in\u00edcio da presta\u00e7\u00e3o de servi\u00e7o de transporte interestadual, nas presta\u00e7\u00f5es n\u00e3o vinculadas a opera\u00e7\u00e3o ou presta\u00e7\u00e3o subsequente, cujo tomador<strong> n\u00e3o seja contribuinte <\/strong>do imposto domiciliado ou estabelecido no Estado de destino;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>Art. 12, XVI &#8211; da sa\u00edda, de estabelecimento de contribuinte, de bem ou mercadoria destinados a <strong>consumidor final n\u00e3o contribuinte<\/strong> do imposto domiciliado ou estabelecido em outro Estado.&nbsp;&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">BC DIFAL para n\u00e3o contribuinte:<\/mark><\/strong><\/p>\n\n\n\n<p>X<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\"><strong>*<\/strong><\/mark> &#8211; o <strong>valor da opera\u00e7\u00e3o ou o pre\u00e7o do servi\u00e7o<\/strong>, para o <strong>c\u00e1lculo do imposto devido ao Estado de origem e ao de destino.&nbsp;&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">*<\/mark><\/strong>O imposto a pagar ao Estado de destino ser\u00e1 o valor correspondente \u00e0 diferen\u00e7a entre a al\u00edquota interna do Estado de destino e a interestadual (Art. 13, \u00a73\u00ba).<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Considera-se para o inciso X<\/mark><\/strong> (\u00a77\u00ba): a <strong>al\u00edquota<\/strong> prevista para a opera\u00e7\u00e3o ou presta\u00e7\u00e3o <strong>interna no Estado de destino <\/strong>para estabelecer a base de c\u00e1lculo da opera\u00e7\u00e3o ou presta\u00e7\u00e3o.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">Obs.:<\/mark><\/strong> Atente-se \u00e0 reda\u00e7\u00e3o \u201cestranha\u201d, al\u00edquota para estabelecer base de c\u00e1lculo?<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Cr\u00e9dito relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es anteriores nas opera\u00e7\u00f5es<\/strong> <\/mark>\u2013 Art. 12, XIV e XVI (Art. 20-A): <strong>cr\u00e9dito<\/strong> relativo \u00e0s <strong>opera\u00e7\u00f5es<\/strong> e presta\u00e7\u00f5es <strong>anteriores deve<\/strong> ser <strong>deduzido apenas do d\u00e9bito correspondente ao imposto devido \u00e0 unidade federada de origem <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">-> ou seja, n\u00e3o \u00e9 poss\u00edvel utilizar os cr\u00e9ditos pr\u00f3prios para abater o DIFAL do estado destino.<\/mark><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"disposicao-comum-para-art-13-ix-e-x\">Disposi\u00e7\u00e3o Comum para Art. 13, \u201cIX\u201d e \u201cX\u201d<\/h3>\n\n\n\n<p>Ainda, h\u00e1 a disposi\u00e7\u00e3o de integra\u00e7\u00e3o da base de c\u00e1lculo para as opera\u00e7\u00f5es elencadas do Art. 13, \u201cIX\u201d e \u201cX\u201d.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Integra\u00e7\u00e3o a base de c\u00e1lculo<\/mark><\/strong> (Art. 13, \u00a71\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; o <strong>montante do pr\u00f3prio imposto<\/strong>, constituindo o respectivo destaque mera indica\u00e7\u00e3o para fins de controle;<\/li>\n\n\n\n<li>II, a) <strong>seguros, juros<\/strong> e demais import\u00e2ncias pagas, recebidas ou debitadas, bem como <strong>descontos concedidos sob condi\u00e7\u00e3o<\/strong>;<\/li>\n\n\n\n<li>II, b) <strong>frete<\/strong>, caso o transporte seja efetuado pelo pr\u00f3prio remetente ou por sua conta e ordem e seja cobrado em separado.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"portal-das-operacoes-e-prestacoes-interestaduais\">Portal das Opera\u00e7\u00f5es e Presta\u00e7\u00f5es Interestaduais<\/h2>\n\n\n\n<p>Para finalizar o resumo sobre as atualiza\u00e7\u00f5es na Lei Kandir para SEFAZ-AM, vejamos as disposi\u00e7\u00f5es do Portal das Opera\u00e7\u00f5es e Presta\u00e7\u00f5es Interestaduais.<\/p>\n\n\n\n<p>Iniciemos pela literalidade do art. 24-A.<\/p>\n\n\n\n<p>Art. 24-A. Os <strong>Estados<\/strong> e o Distrito Federal divulgar\u00e3o, em <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">portal pr\u00f3prio<\/mark><\/strong>, as <strong>informa\u00e7\u00f5es necess\u00e1rias<\/strong> ao <strong>cumprimento<\/strong> das <strong>obriga\u00e7\u00f5es<\/strong> tribut\u00e1rias, principais e acess\u00f3rias, <strong>nas opera\u00e7\u00f5es<\/strong> e presta\u00e7\u00f5es <strong>interestaduais<\/strong>, conforme o tipo.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">O portal conter\u00e1<\/mark><\/strong> (Art. 24-A, \u00a71\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; a <strong>legisla\u00e7\u00e3o aplic\u00e1vel<\/strong> \u00e0 opera\u00e7\u00e3o ou presta\u00e7\u00e3o espec\u00edfica, <strong>inclu\u00eddas solu\u00e7\u00f5es de consulta e decis\u00f5es em processo administrativo fiscal de car\u00e1ter vinculante<\/strong>;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>II &#8211; as <strong>al\u00edquotas interestadual e interna<\/strong> aplic\u00e1veis \u00e0 opera\u00e7\u00e3o ou presta\u00e7\u00e3o;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>III &#8211; as <strong>informa\u00e7\u00f5es sobre benef\u00edcios fiscais<\/strong> ou financeiros e regimes especiais que possam alterar o valor a ser recolhido do imposto; e&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>IV &#8211; as <strong>obriga\u00e7\u00f5es acess\u00f3rias<\/strong> a serem cumpridas em raz\u00e3o da opera\u00e7\u00e3o ou presta\u00e7\u00e3o realizada.&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>Art. 24-A, \u00a72\u00ba<strong> &#8211; <\/strong><strong>ferramenta que permita a apura\u00e7\u00e3o centralizada do imposto<\/strong> pelo contribuinte [remetente contribuinte \u2013 DIFAL p\/ n\u00e3o contribuinte], <strong>e a emiss\u00e3o das guias de recolhimento, para cada ente da Federa\u00e7\u00e3o, da diferen\u00e7a entre a al\u00edquota interna<\/strong> do Estado de destino e a al\u00edquota interestadual da opera\u00e7\u00e3o<\/li>\n<\/ul>\n\n\n\n<p>Por fim, a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">apura\u00e7\u00e3o e o recolhimento do imposto por remetente contribuinte <\/mark><\/strong>\u2013 DIFAL p\/ n\u00e3o contribuinte, observar\u00e3o o definido em conv\u00eanio celebrado, naquilo que n\u00e3o lhe for contr\u00e1rio, nas respectivas legisla\u00e7\u00f5es tribut\u00e1rias estaduais (Art. 24-A, \u00a75\u00ba).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"consideracoes-finais\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final do Resumo sobre a EFD p\/ SEFAZ-AM. Espero que o artigo tenha sido \u00fatil para seu aprendizado.<\/p>\n\n\n\n<p>Quer treinar quest\u00f5es da Lei Kandir? N\u00e3o deixe de utilizar nosso sistema de quest\u00f5es.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/concursos.estrategiaeducacional.com.br\/\">Sistema de Quest\u00f5es (SQ) \u2013 Estrat\u00e9gia Concursos<\/a><\/p>\n\n\n\n<p>Gostou do artigo? Siga-nos<\/p>\n\n\n\n<p><a href=\"https:\/\/www.instagram.com\/resumospassarin\/\">https:\/\/www.instagram.com\/resumospassarin\/<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-color has-black-background-color has-text-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\"> <strong>APROVEITE AS OFERTAS DE NOSSAS ASSINATURAS<\/strong> <\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-quer-saber-tudo-sobre-concursos-previstos-confira-nossos-artigos\">Quer saber tudo sobre concursos previstos?<br \/>Confira nossos artigos!<\/h2>\n\n\n\n<p class=\"has-text-align-center has-white-color has-black-background-color has-text-color has-background\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-black-background-color has-text-color has-background\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2022\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2022<\/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=\"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\n\n\n<p>At\u00e9 mais e bons estudos!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos as atualiza\u00e7\u00f5es na Lei Kandir para SEFAZ-AM. Basicamente a Lei Complementar 190 de 2022 fez algumas mudan\u00e7as na Lei Kandir e isso deve ser objeto de prova nos pr\u00f3ximos concursos, afinal os examinadores gostam de novidades. T\u00f3picos modificados: Vamos l\u00e1. Contribuinte Dando in\u00edcio as atualiza\u00e7\u00f5es na [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":989618,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219966],"class_list":["post-1005683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-am"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Atualiza\u00e7\u00f5es Lei Kandir para SEFAZ-AM \u2013 LC 190\/2022<\/title>\n<meta name=\"description\" content=\"Veja neste artigo as atualiza\u00e7\u00f5es na Lei Kandir (LC 87\/96) para SEFAZ-AM trazidas pela Lei Complementar 190 de 2022.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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