{"id":1481172,"date":"2024-11-17T11:08:00","date_gmt":"2024-11-17T14:08:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1481172"},"modified":"2024-10-30T16:57:03","modified_gmt":"2024-10-30T19:57:03","slug":"icms-sefaz-rj","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-sefaz-rj\/","title":{"rendered":"ICMS para a SEFAZ-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos um resumo sobre o ICMS para a SEFAZ-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O conte\u00fado foi extra\u00eddo do RICMS-RJ (Decreto 27.427\/2000) e em alguns casos da Lei 2.657\/1996. A ideia \u00e9 buscar aquilo que foge da mera literalidade da Lei Kandir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O artigo ser\u00e1 dividido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fato Gerador<\/li>\n\n\n\n<li>N\u00e3o incid\u00eancia<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos l\u00e1?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fato Gerador<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Iniciemos o resumo sobre o ICMS para a SEFAZ-RJ pelo tema mais importante do ICMS, seu Fato Gerador (FG).<\/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-cyan-blue-color\">Fato gerador<\/mark><\/strong> (Art. 2):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Petr\u00f3leo <\/mark><\/strong>(VI): opera\u00e7\u00e3o de <strong>circula\u00e7\u00e3o de petr\u00f3leo<\/strong> desde os po\u00e7os de sua extra\u00e7\u00e3o para a empresa concession\u00e1ria;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">DIFAL <\/mark><\/strong>(\u00a7\u00fa, 4 e 5): sa\u00edda de mercadoria (ou presta\u00e7\u00e3o realizada por contribuinte) localizado em outra UF, destinada a consumidor final n\u00e3o contribuinte no RJ;<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"598\" height=\"202\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23170728\/image-387.png\" alt=\"ICMS para a SEFAZ-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" class=\"wp-image-1481175\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23170728\/image-387.png 598w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23170728\/image-387-300x101.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23170728\/image-387-150x51.png 150w\" sizes=\"auto, (max-width: 598px) 100vw, 598px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A grande maioria das disposi\u00e7\u00f5es s\u00e3o transcri\u00e7\u00f5es da Lei Kandir, assim vale o estudo exaustivo da Lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quando estamos falando de fato gerador, invariavelmente estamos falando de sa\u00edda de mercadoria, ent\u00e3o \u00e9 importante conhecer a defini\u00e7\u00e3o.<\/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-purple-color\">Mercadoria <\/mark><\/strong>(Lei, Art. 80-A): <strong>todo e qualquer bem m\u00f3vel<\/strong>, novo ou usado, produto in natura, acabado ou semiacabado, mat\u00e9ria-prima, produto intermedi\u00e1rio, material de embalagem ou de uso e consumo e, ainda, o destinado \u00e0 utiliza\u00e7\u00e3o em car\u00e1ter duradouro ou permanente, na instala\u00e7\u00e3o, explora\u00e7\u00e3o ou equipamento do estabelecimento.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Outro tema que pode causar problemas \u00e9 o aparente conflito de compet\u00eancia entre o ICMS e ISS, assim saibamos diferenci\u00e1-los.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em casos de ICMS X ISS, a regra \u00e9 a seguinte: Servi\u00e7os + Mercadoria, em regra, \u00e9 de incid\u00eancia do ISS, entretanto existem ressalvas expressas na LC 116\/2003 (Lei do ISS). Fato \u00e9 que o RICMS trouxe itens \u201cconflitantes\u201d com essa disposi\u00e7\u00e3o, ent\u00e3o decore!<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Itens \u201cn\u00e3o expressos\u201d na LC 116\/2003<\/mark> <\/strong>(Art. 3, \u00a75\u00ba)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; sa\u00edda, efetuada pelo prestador de servi\u00e7o, de mercadoria destinada \u00e0 comercializa\u00e7\u00e3o ou industrializa\u00e7\u00e3o, submetida a <strong>beneficiamento, lavagem, secagem, tingimento, galvanoplastia, acondicionamento<\/strong> e opera\u00e7\u00e3o similar;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; fornecimento de material pelo prestador de servi\u00e7o, no caso de <strong>paisagismo ou decora\u00e7\u00e3o<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; fornecimento de impresso n\u00e3o personalizado, por gr\u00e1fica ou similar e o <strong>destinado \u00e0 divulga\u00e7\u00e3o ou propaganda<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; <strong>sa\u00edda de pneu recauchutado ou regenerado<\/strong>, sempre que n\u00e3o efetuada pelo prestador de servi\u00e7o a consumidor final;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">N\u00e3o incid\u00eancia<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Continuemos o resumo sobre o ICMS para a SEFAZ-RJ agora conhecendo as hip\u00f3teses de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">n\u00e3o incid\u00eancia<\/mark><\/strong> do imposto (Art. 47).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Papel imune <\/mark><\/strong>(I): opera\u00e7\u00e3o com livro, jornal, peri\u00f3dico e o papel destinado \u00e0 sua impress\u00e3o;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Entretanto, saiba que incide em caso de livro em branco, agenda, cat\u00e1logo e similares.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Um ponto que pode gerar confus\u00e3o, impressos que contenham propaganda comercial incide ICMS, entretanto n\u00e3o incide sobre lista telef\u00f4nica ainda que contenha propaganda comercial.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Exporta\u00e7\u00e3o <\/mark><\/strong>(II): opera\u00e7\u00e3o e presta\u00e7\u00e3o que destine ao exterior mercadoria ou servi\u00e7o, inclusive destinada a empresa comercial exportadora e armaz\u00e9m alfandegado ou entreposto aduaneiro (\u00a72\u00ba),<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Saiba que incidir\u00e1 ICMS caso n\u00e3o exporte em 180 dias, haja perda da mercadoria ou em caso de reintrodu\u00e7\u00e3o no mercado interno (Art. 47, \u00a73\u00ba).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Aliena\u00e7\u00e3o fiduci\u00e1ria em garantia<\/strong> <\/mark>(V) &#8211; opera\u00e7\u00e3o com mercadoria em virtude de aliena\u00e7\u00e3o fiduci\u00e1ria em garantia, na <strong>transmiss\u00e3o\/transfer\u00eancia ao credor fiduci\u00e1rio;<\/strong> ou na <strong>transmiss\u00e3o pela extin\u00e7\u00e3o da garantia pelo pagamento.<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Opera\u00e7\u00f5es societ\u00e1rias<\/mark>: <\/strong>transfer\u00eancia de estoque (no RJ) em caso de aquisi\u00e7\u00e3o de estabelecimento ou similares (VII e VIII) ou para integraliza\u00e7\u00e3o do capital (IX)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>&nbsp;<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Transfer\u00eancia<\/mark><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Para os casos transfer\u00eancia de estoque (X), a n\u00e3o incid\u00eancia ocorre apenas em opera\u00e7\u00e3o interna (dentro do RJ).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para bens de ativo permanente ou uso e consumo (XXV e XXVI), n\u00e3o incide ICMS inclusive em opera\u00e7\u00f5es interestaduais (entrada e sa\u00edda).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Atente-se que o atual entendimento do Supremo \u00e9 que em casos de transfer\u00eancia n\u00e3o incide ICMS em qualquer hip\u00f3tese (ADC 49), inclusive atualmente est\u00e1 expresso na Lei Kandir (Art. 14, \u00a72\u00ba)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Outros casos de N\u00e3o Incid\u00eancia<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para finalizar o resumo sobre o ICMS para a SEFAZ-RJ, vamos concluir os casos de <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>n\u00e3o incid\u00eancia<\/strong> <\/mark>do imposto (Art. 47).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Mercadorias transportadas e\/ou depositadas<\/mark><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211; <strong>opera\u00e7\u00e3o com mercadoria de terceiro<\/strong>, na sa\u00edda de estabelecimento de empresa de transporte ou de dep\u00f3sito, por conta e ordem desta;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XI e XII &#8211; opera\u00e7\u00e3o com mercadoria <strong>destinada a armaz\u00e9m geral (ou dep\u00f3sito fechado) situado <\/strong><strong>neste Estado<\/strong>, para dep\u00f3sito em nome do remetente;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u201c<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Ferramentas<\/mark>\u201d <\/strong>(XIV): opera\u00e7\u00e3o de sa\u00edda de pe\u00e7a, ferramenta, m\u00e1quina, ve\u00edculo, equipamento e outros utens\u00edlios, integrados ao ativo fixo, desde que devam retornar ao estabelecimento de origem ou a outro do mesmo titular;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Impressos personalizados<\/strong> <\/mark>(XV): opera\u00e7\u00e3o com impresso personalizado, promovida por estabelecimento da ind\u00fastria gr\u00e1fica diretamente a usu\u00e1rio final, pessoa f\u00edsica ou jur\u00eddica;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 mais f\u00e1cil pensar assim, se for para comercializa\u00e7\u00e3o\/industrializa\u00e7\u00e3o ou para propaganda (\u00a74\u00ba), incide ICMS. Do contr\u00e1rio, ISS.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Medicamento em hospitais<\/mark> <\/strong>(XIX): opera\u00e7\u00e3o de <strong>fornecimento de medicamento e refei\u00e7\u00e3o, em seu pr\u00f3prio recinto<\/strong>, por hospital, sanat\u00f3rio, casa de sa\u00fade e de recupera\u00e7\u00e3o ou repouso sob orienta\u00e7\u00e3o m\u00e9dica, extensivo ao acompanhante, <strong>desde que inclu\u00eddo seu valor na respectiva conta de presta\u00e7\u00e3o de servi\u00e7o<\/strong>;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Ve\u00edculo<\/mark><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">XXII: de aquisi\u00e7\u00e3o de ve\u00edculo novo por taxista, na forma de <strong>pessoa f\u00edsica ou jur\u00eddica que opera no setor<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XXIII &#8211; de <strong>aquisi\u00e7\u00e3o de ve\u00edculo novo por portador de defici\u00eancia<\/strong> motora ou por seus respons\u00e1veis legais<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ambas as hip\u00f3teses de ve\u00edculos s\u00e3o sujeitas a requisitos.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"597\" height=\"714\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23175137\/image-392.png\" alt=\"\" class=\"wp-image-1481212\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23175137\/image-392.png 597w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23175137\/image-392-251x300.png 251w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23175137\/image-392-150x179.png 150w\" sizes=\"auto, (max-width: 597px) 100vw, 597px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pessoal, chegamos ao final do resumo sobre ICMS para a SEFAZ-RJ. Espero que o artigo tenha sido \u00fatil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Obviamente o artigo traz apenas um trecho da legisla\u00e7\u00e3o, assim n\u00e3o deixe de estudar o assunto na \u00edntegra por nossas aulas, al\u00e9m de treinar por meio de quest\u00f5es de concurso em nosso <a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sistema-de-questoes\/\">sistema de quest\u00f5es<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gostou do artigo? Siga-nos<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.instagram.com\/resumospassarin\">https:\/\/www.instagram.com\/resumospassarin<\/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-cyan-bluish-gray-background-color has-background has-medium-font-size wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos abertos<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2024\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2024<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2025<\/mark><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos um resumo sobre o ICMS para a SEFAZ-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual. O conte\u00fado foi extra\u00eddo do RICMS-RJ (Decreto 27.427\/2000) e em alguns casos da Lei 2.657\/1996. A ideia \u00e9 buscar aquilo que foge da mera literalidade da Lei Kandir. O artigo ser\u00e1 dividido da [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":416760,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219963,219982],"class_list":["post-1481172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-rj"],"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-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual<\/title>\n<meta name=\"description\" content=\"Veja neste artigo o resumo sobre o ICMS para a SEFAZ-RJ, tema de LTE, conte\u00fado do RICMS-RJ (Decreto 27.427\/2000).\" \/>\n<meta name=\"robots\" content=\"index, follow, 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