{"id":1481179,"date":"2024-11-03T08:04:00","date_gmt":"2024-11-03T11:04:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1481179"},"modified":"2024-10-30T16:10:13","modified_gmt":"2024-10-30T19:10:13","slug":"local-momento-ricms-rj","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/","title":{"rendered":"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos um resumo sobre o Local e Momento RICMS-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual.<\/p>\n\n\n\n<p>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>O artigo ser\u00e1 dividido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Local da Opera\u00e7\u00e3o<\/li>\n\n\n\n<li>Momento da Opera\u00e7\u00e3o<\/li>\n\n\n\n<li>Benef\u00edcios Fiscais e Suspens\u00e3o<\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"178\" height=\"69\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23171831\/image-389.png\" alt=\"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" class=\"wp-image-1481183\" style=\"width:278px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23171831\/image-389.png 178w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/23171831\/image-389-150x58.png 150w\" sizes=\"auto, (max-width: 178px) 100vw, 178px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Local da Opera\u00e7\u00e3o<\/h2>\n\n\n\n<p>Iniciemos o resumo sobre o Local e Momento RICMS-RJ pelo <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Local da Opera\u00e7\u00e3o<\/mark><\/strong> (Art. 23).<\/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\">Atividades integradas<\/mark> <\/strong>(Art. 23, I, \u201c2\u201d):<strong> estabelecimento<\/strong> em que se realiza <strong>cada atividade<\/strong> de produ\u00e7\u00e3o, extra\u00e7\u00e3o, industrializa\u00e7\u00e3o ou comercializa\u00e7\u00e3o.<\/li>\n<\/ul>\n\n\n\n<p>Ou seja, cada estabelecimento da \u201cetapa de produ\u00e7\u00e3o\u201d \u00e9 considerado contribuinte aut\u00f4nomo (Art. 16)<\/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\">Importa\u00e7\u00e3o <\/mark><\/strong>(Lei, Art. 30, I, \u201cd\u201d)<\/li>\n<\/ul>\n\n\n\n<p>Na importa\u00e7\u00e3o, a Lei traz disposi\u00e7\u00f5es mais atualizadas.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Regra<\/mark>:<\/strong> onde ocorrer a <strong>entrada f\u00edsica<\/strong> do bem no estado<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Interdepend\u00eancia<\/mark>:<\/strong> <strong>destinat\u00e1rio da mercadoria<\/strong> ou bem, quando a importa\u00e7\u00e3o for promovida por outro estabelecimento, ainda que situado em outra UF, da mesma titularidade daquele ou que com ele mantenha rela\u00e7\u00e3o de interdepend\u00eancia;<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Objetivo<\/mark>:<\/strong> <strong>destinat\u00e1rio da mercadoria<\/strong> ou bem, quando a importa\u00e7\u00e3o, promovida por outro estabelecimento, ainda que situado em outra UF, <strong>esteja previamente vinculada ao objetivo de destin\u00e1-lo \u00e0quele<\/strong>;<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Residual<\/mark>:<\/strong> do <strong>domic\u00edlio do adquirente<\/strong>, quando n\u00e3o estabelecido.<\/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\">Im\u00f3vel rural em mais de um munic\u00edpio<\/mark><\/strong> (Art. 17): local da sede<\/li>\n<\/ul>\n\n\n\n<p>Ao falarmos sobre \u201clocal da opera\u00e7\u00e3o\u201d, \u00e9 imperioso relembrar a defini\u00e7\u00e3o de estabelecimento.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Estabelecimento<\/strong> <\/mark>(Art. 24): local, privado ou p\u00fablico, edificado ou n\u00e3o, pr\u00f3prio ou de terceiro, onde pessoa f\u00edsica ou jur\u00eddica exer\u00e7a sua atividade em car\u00e1ter permanente ou tempor\u00e1rio, bem como onde se encontre armazenada mercadoria.<\/p>\n\n\n\n<p>Entretanto, saiba que na impossibilidade de determinar o local do estabelecimento, considera-se onde ocorreu a opera\u00e7\u00e3o (Art. 24, \u00a71\u00ba), assim como se equipara a opera\u00e7\u00e3o interna, no caso de opera\u00e7\u00e3o destinada a contribuinte em outro Estado ou exterior quando n\u00e3o devidamente comprovada a sa\u00edda (Art. 24, \u00a75\u00ba).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Momento da Opera\u00e7\u00e3o<\/h2>\n\n\n\n<p>Dando prosseguimento ao resumo sobre o Local e Momento RICMS-RJ, vejamos sobre o <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Momento da Opera\u00e7\u00e3o<\/strong> <\/mark>(Art. 3)<\/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\">Regra Geral <\/mark><\/strong>(I): na <strong>sa\u00edda de mercadoria<\/strong>, a qualquer t\u00edtulo, do estabelecimento do contribuinte, ainda que para outro estabelecimento do mesmo titular;<\/li>\n<\/ul>\n\n\n\n<p>Aplica-se ainda que o estabelecimento extrator, produtor ou gerador, inclusive de energia, se localize em \u00e1rea cont\u00edgua \u00e0quele onde ocorra a industrializa\u00e7\u00e3o, a utiliza\u00e7\u00e3o ou o consumo da mercadoria, inclusive quando as atividades sejam integradas (\u00a71\u00ba)<\/p>\n\n\n\n<p>Apesar da literalidade \u201cainda que para outro estabelecimento do mesmo titular\u201d, lembre-se que existem regras espec\u00edficas para transfer\u00eancia (Art. 43, \u201cX\u201d, \u201cXXV\u201d e \u201cXXVI\u201d) e que essa disposi\u00e7\u00e3o \u00e9 contr\u00e1ria ao entendimento do Supremo (ADC 49).<\/p>\n\n\n\n<p>Quanto \u00e0s presta\u00e7\u00f5es de servi\u00e7o de transporte, temos que:<\/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\">Transporte <\/mark><\/strong>(IX): <strong>no in\u00edcio de execu\u00e7\u00e3o<\/strong> do servi\u00e7o de transporte interestadual e Intermunicipal de qualquer natureza; <\/li>\n<\/ul>\n\n\n\n<p>Caso as mercadorias forem transportadas em partes, sem perfeita fixa\u00e7\u00e3o ou indica\u00e7\u00e3o relativamente a cada componente, considera-se a data em que se efetivar a sa\u00edda do primeiro componente (Art. 3\u00ba, \u00a710\u00ba)<\/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\">\u201cImporta\u00e7\u00e3o de Transporte\u201d <\/mark><\/strong>(X): <strong>no ato final <\/strong>de transporte iniciado no exterior<strong>;<\/strong> <\/li>\n<\/ul>\n\n\n\n<p>Ainda, no caso de industrializa\u00e7\u00e3o.<\/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\">Industrializa\u00e7\u00e3o<\/mark> <\/strong>(II): na <strong>sa\u00edda de estabelecimento industrializador<\/strong>, em retorno ao do encomendante, ou para outro por ordem deste, de mercadoria submetida a processo de industrializa\u00e7\u00e3o 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; <\/li>\n<\/ul>\n\n\n\n<p>E por fim, memorize o momento da opera\u00e7\u00e3o referente \u00e0 extra\u00e7\u00e3o de petr\u00f3leo, tema muito relevante para o estado do Rio de Janeiro.<\/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\">Extra\u00e7\u00e3o de Petr\u00f3leo<\/mark> <\/strong>(XVII): imediatamente ap\u00f3s a extra\u00e7\u00e3o do petr\u00f3leo e quando a mercadoria passar pelos <strong>Pontos de Medi\u00e7\u00e3o da Produ\u00e7\u00e3o<\/strong>;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Benef\u00edcios Fiscais e Suspens\u00e3o<\/h2>\n\n\n\n<p>Para finalizar o resumo sobre o Local e Momento RICMS-RJ, vejamos sobre os Benef\u00edcios Fiscais e Suspens\u00e3o.<\/p>\n\n\n\n<p>Quanto aos <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">benef\u00edcios fiscais<\/mark><\/strong>, temos que:<\/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\">Concess\u00e3o <\/mark><\/strong>(Art. 48) concedidas ou revogadas nos termos de conv\u00eanios celebrados e ratificados pelo Poder Executivo, conforme o estabelecido em LC federal (LC 24\/75)<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Isen\u00e7\u00e3o sob condi\u00e7\u00e3o<\/mark><\/strong> (Art. 49): n\u00e3o sendo satisfeita, o imposto ser\u00e1 considerado devido no momento em que ocorreu a opera\u00e7\u00e3o\/presta\u00e7\u00e3o.<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Isen\u00e7\u00e3o de car\u00e1ter subjetivo<\/mark><\/strong> (Art. 51): s\u00f3 exclui o cr\u00e9dito tribut\u00e1rio quando o seu titular estiver na situa\u00e7\u00e3o de contribuinte.<\/li>\n<\/ul>\n\n\n\n<p>J\u00e1 no caso de <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>suspens\u00e3o<\/strong> <\/mark>(Art. 52), podemos citar de forma<\/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\">Conserto e industrializa\u00e7\u00e3o<\/mark><\/strong> (I):<strong> <\/strong>a sa\u00edda e o respectivo retorno de mercadoria destinada a conserto, reparo ou industrializa\u00e7\u00e3o;<\/li>\n<\/ul>\n\n\n\n<p>&#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Regra<\/strong> <\/mark>(\u00a71\u00ba, 2): retorno em <strong>180 dias<\/strong>, prorrog\u00e1vel (+180) a requerimento na reparti\u00e7\u00e3o fiscal, admitindo-se, excepcionalmente, uma segunda prorroga\u00e7\u00e3o de igual prazo (+180)<\/p>\n\n\n\n<p>&#8211;<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Opera\u00e7\u00e3o interna com Ativo permanente<\/mark><\/strong> (\u00a71\u00ba, 3): ativo permanente de bloco de explora\u00e7\u00e3o, campo de produ\u00e7\u00e3o, jazida unitizada ou instala\u00e7\u00e3o compartilhada o retorno \u00e9 <strong>540 dias<\/strong> (+540);<\/p>\n\n\n\n<p>Entretanto, a suspens\u00e3o n\u00e3o se aplica para <strong>sa\u00edda<\/strong> para fora do Estado de <strong>sucata e produto prim\u00e1rio <\/strong>de origem animal ou vegetal, salvo acordo entre o RJ e demais Estados interessados;<\/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>Demonstra\u00e7\u00e3o<\/strong> <\/mark>(II):<strong> <\/strong>sa\u00edda e o respectivo retorno de mercadoria para fim de demonstra\u00e7\u00e3o<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Condi\u00e7\u00f5es<\/mark>: <\/strong>destinat\u00e1rio deve ser contribuinte no RJ (opera\u00e7\u00e3o interna); n\u00e3o se aplica a remessa para mostru\u00e1rio ou simples exposi\u00e7\u00e3o; Retorno (\u00a72\u00ba): <strong>30 dias<\/strong> (+30)<\/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\">Sa\u00eddas internas para dep\u00f3sito tempor\u00e1rio\/Self Storage <\/mark><\/strong>(III):<strong> <\/strong>sa\u00edda e o respectivo retorno de mercadoria para fim de demonstra\u00e7\u00e3o<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Condi\u00e7\u00f5es<\/mark>: <\/strong>dep\u00f3sito inscrito no Cadastro; Retorno (\u00a73\u00ba): 180 dias (+ 180 dias) <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final do resumo sobre Local e Momento RICMS-RJ. Espero que que tenham gostado.<\/p>\n\n\n\n<p>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>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<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\"><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\"><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\"><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 Local e Momento RICMS-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":1165839,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219982],"class_list":["post-1481179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-rj"],"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>Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual<\/title>\n<meta name=\"description\" content=\"Veja neste artigo o resumo sobre o Local e Momento RICMS-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual, RICMS-RJ (Decreto 27.427\/2000).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" \/>\n<meta property=\"og:description\" content=\"Veja neste artigo o resumo sobre o Local e Momento RICMS-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual, RICMS-RJ (Decreto 27.427\/2000).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-03T11:04:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/02\/06152620\/sefaz-rj.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"360\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Leonardo Menezes Passarin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leonardo Menezes Passarin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/\"},\"author\":{\"name\":\"Leonardo Menezes Passarin\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d\"},\"headline\":\"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\",\"datePublished\":\"2024-11-03T11:04:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/\"},\"wordCount\":1050,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/02\/06152620\/sefaz-rj.jpg\",\"articleSection\":[\"Concursos P\u00fablicos\",\"Fiscal - Estadual (ICMS)\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#respond\"]}],\"copyrightYear\":\"2024\",\"copyrightHolder\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/\",\"name\":\"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/02\/06152620\/sefaz-rj.jpg\",\"datePublished\":\"2024-11-03T11:04:00+00:00\",\"description\":\"Veja neste artigo o resumo sobre o Local e Momento RICMS-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual, RICMS-RJ (Decreto 27.427\/2000).\",\"breadcrumb\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#primaryimage\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/02\/06152620\/sefaz-rj.jpg\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/02\/06152620\/sefaz-rj.jpg\",\"width\":640,\"height\":360},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"name\":\"Estrat\u00e9gia Concursos\",\"description\":\"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.\",\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\",\"name\":\"Estrat\u00e9gia Concursos\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"width\":230,\"height\":60,\"caption\":\"Estrat\u00e9gia Concursos\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/EstratConcursos\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d\",\"name\":\"Leonardo Menezes Passarin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g\",\"caption\":\"Leonardo Menezes Passarin\"},\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/passarin-leonardohotmail-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual","description":"Veja neste artigo o resumo sobre o Local e Momento RICMS-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual, RICMS-RJ (Decreto 27.427\/2000).","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/","og_locale":"pt_BR","og_type":"article","og_title":"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual","og_description":"Veja neste artigo o resumo sobre o Local e Momento RICMS-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual, RICMS-RJ (Decreto 27.427\/2000).","og_url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/","og_site_name":"Estrat\u00e9gia Concursos","article_published_time":"2024-11-03T11:04:00+00:00","og_image":[{"width":640,"height":360,"url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/02\/06152620\/sefaz-rj.jpg","type":"image\/jpeg"}],"author":"Leonardo Menezes Passarin","twitter_card":"summary_large_image","twitter_creator":"@EstratConcursos","twitter_site":"@EstratConcursos","twitter_misc":{"Escrito por":"Leonardo Menezes Passarin","Est. tempo de leitura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#article","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/"},"author":{"name":"Leonardo Menezes Passarin","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d"},"headline":"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual","datePublished":"2024-11-03T11:04:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/"},"wordCount":1050,"commentCount":0,"publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/02\/06152620\/sefaz-rj.jpg","articleSection":["Concursos P\u00fablicos","Fiscal - Estadual (ICMS)"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#respond"]}],"copyrightYear":"2024","copyrightHolder":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"}},{"@type":"WebPage","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/","name":"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#primaryimage"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/02\/06152620\/sefaz-rj.jpg","datePublished":"2024-11-03T11:04:00+00:00","description":"Veja neste artigo o resumo sobre o Local e Momento RICMS-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual, RICMS-RJ (Decreto 27.427\/2000).","breadcrumb":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#primaryimage","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/02\/06152620\/sefaz-rj.jpg","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/02\/06152620\/sefaz-rj.jpg","width":640,"height":360},{"@type":"BreadcrumbList","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/local-momento-ricms-rj\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.estrategiaconcursos.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"Local e Momento RICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual"}]},{"@type":"WebSite","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","name":"Estrat\u00e9gia Concursos","description":"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.","publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization","name":"Estrat\u00e9gia Concursos","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","width":230,"height":60,"caption":"Estrat\u00e9gia Concursos"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/EstratConcursos"]},{"@type":"Person","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d","name":"Leonardo Menezes Passarin","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g","caption":"Leonardo Menezes Passarin"},"url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/passarin-leonardohotmail-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1481179","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/users\/1763"}],"replies":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/comments?post=1481179"}],"version-history":[{"count":1,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1481179\/revisions"}],"predecessor-version":[{"id":1481209,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1481179\/revisions\/1481209"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media\/1165839"}],"wp:attachment":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media?parent=1481179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/categories?post=1481179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tags?post=1481179"},{"taxonomy":"tax_estado","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tax_estado?post=1481179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}