{"id":1481870,"date":"2024-11-16T08:38:00","date_gmt":"2024-11-16T11:38:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1481870"},"modified":"2024-11-12T22:57:19","modified_gmt":"2024-11-13T01:57:19","slug":"apuracao-icms-rj","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/apuracao-icms-rj\/","title":{"rendered":"Apura\u00e7\u00e3o do ICMS-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 o resumo sobre a Apura\u00e7\u00e3o do ICMS-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O artigo ser\u00e1 divido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Compensa\u00e7\u00e3o<\/li>\n\n\n\n<li>Veda\u00e7\u00e3o e Estorno<\/li>\n\n\n\n<li>Apura\u00e7\u00e3o e Pagamento<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sem mais delongas, vamos l\u00e1!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Compensa\u00e7\u00e3o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Iniciando o resumo sobre a Apura\u00e7\u00e3o do ICMS-RJ, vamos falar um pouco sobre a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">N\u00e3o Cumulatividade <\/mark><\/strong>(Art. 25), lembrando que o ICMS devido \u00e9 compensado com o montante cobrado nas opera\u00e7\u00f5es anteriores.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"361\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2024\/10\/image-420-1024x361.png\" alt=\"Apura\u00e7\u00e3o do ICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" class=\"wp-image-1481871\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25070934\/image-420-1024x361.png 1024w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25070934\/image-420-300x106.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25070934\/image-420-768x270.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25070934\/image-420-150x53.png 150w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25070934\/image-420.png 1031w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>apura\u00e7\u00e3o<\/strong> <\/mark>ocorre em <strong>cada estabelecimento<\/strong>, mas a <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>compensa\u00e7\u00e3o<\/strong><\/mark><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"> <\/mark>entre estabelecimentos do mesmo titular<\/strong> poder\u00e1 ocorrer, desde que localizados no RJ e tenham o mesmo CNAE ou exer\u00e7am atividades de forma integrada (Art. 26, 9\u00ba)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mas afinal, como ficaria o ICMS a pagar?<\/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-green-cyan-color\">ICMS a pagar<\/mark><\/strong> (Art. 26) = D\u00e9bitos &#8211; Cr\u00e9ditos &#8211; recolhimentos antecipados &#8211; outros valores expressamente permitidos (Art. 27)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E o que seriam os d\u00e9bitos e cr\u00e9ditos? Vejamos,<\/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-purple-color\"><strong>D\u00e9bitos<\/strong> <\/mark>(Art. 26, \u00a75\u00ba): <strong>Sa\u00eddas<\/strong> (Al\u00edquota x BC) + Estorno de Cr\u00e9ditos<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Cr\u00e9ditos<\/strong> <\/mark>(Art. 26, \u00a74\u00ba): <strong>Entradas<\/strong> + Incentivos Fiscais + Estorno de D\u00e9bitos + Saldo Credor do m\u00eas anterior<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, vejamos algumas <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">regras para o creditamento<\/mark><\/strong>.<\/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\">Extin\u00e7\u00e3o do cr\u00e9dito<\/mark><\/strong> (Art. 30, \u00a71\u00ba): <strong>5 anos<\/strong> contados da data de emiss\u00e3o do documento.<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Data da entrada<\/mark> <\/strong>(Art. 30, \u00a72\u00ba): <strong>anotada <\/strong>no verso do<strong> documento fiscal, na falta da data de entrada, utiliza-se a <\/strong>data da sa\u00edda do estabelecimento remetente (Art. 30, \u00a73\u00ba)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sabemos que o ICMS destacado no documento fiscal \u00e9 <strong>meramente informativo<\/strong>, cumprindo ao contribuinte conferir sua exatid\u00e3o (Art. 32), e o que ocorre se houver erro no ICMS destacado?<\/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\">Em caso de erro no documento fiscal<\/mark> <\/strong>(Art. 32, \u00a7\u00fa) &#8211; ap\u00f3s a circula\u00e7\u00e3o da mercadoria:<\/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-luminous-vivid-orange-color\">ICMS inferior ao correto:<\/mark><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong> Destinat\u00e1rio<\/strong>: credita-se o valor destacado e solicita NF complementar com a diferen\u00e7a<br \/>&#8211; <strong>Remetente<\/strong>: <strong>emite a NF complementar<\/strong><\/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-luminous-vivid-orange-color\">ICMS superior ao correto:<\/mark><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; <strong>Destinat\u00e1rio<\/strong>: creditar-se o valor do destaque e debitando-se a diferen\u00e7a (<strong>mediante emiss\u00e3o de NF de ajuste<\/strong> contra o remetente)<br \/>&#8211; <strong>Remetente<\/strong>: deve escriturar o d\u00e9bito destacado incorreto e exigir do destinat\u00e1rio a NF de ajuste<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Veda\u00e7\u00e3o e Estorno<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prosseguindo no resumo sobre a Apura\u00e7\u00e3o do ICMS-RJ, vejamos sobre as regras de Veda\u00e7\u00e3o e Estorno.<\/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\">Veda\u00e7\u00f5es ao Cr\u00e9dito<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>OP. isentas ou n\u00e3o-tributadas (Art. 34)<\/li>\n\n\n\n<li>Insumos industriais ou rurais quando a sa\u00edda for \u201cn\u00e3o tributada\u201d, exceto exporta\u00e7\u00e3o (Art. 35, I)<\/li>\n\n\n\n<li>Com\u00e9rcio ou servi\u00e7o quando a sa\u00edda for \u201cn\u00e3o tributada\u201d, exceto exporta\u00e7\u00e3o (Art. 35, II)<\/li>\n\n\n\n<li><strong>Contribuinte que n\u00e3o desenvolve atividade de revenda de combust\u00edveis<\/strong> (ou outros derivados de petr\u00f3leo) referente a entrada de mercadorias ou de servi\u00e7os relacionados a esta atividade (Art. 26, \u00a710)<\/li>\n\n\n\n<li>Mercadorias ou servi\u00e7os <strong>alheios \u00e0 atividade do estabelecimento<\/strong> (Art. 34)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Entretanto, o RICMS-RJ trouxe uma disposi\u00e7\u00e3o similar a Lei Kandir, possibilitando o creditamento em opera\u00e7\u00f5es posteriores tributadas, quando a opera\u00e7\u00e3o anterior n\u00e3o tributada for de produtos agropecu\u00e1rios (Art. 36).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vejamos as disposi\u00e7\u00f5es do Estorno.<\/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\">Estorno do Cr\u00e9dito<\/mark> <\/strong>(Art. 37) &#8211; servi\u00e7o tomado ou a mercadoria entrada no estabelecimento:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; for objeto de <strong>sa\u00edda<\/strong> ou presta\u00e7\u00e3o de servi\u00e7o <strong>n\u00e3o tributada<\/strong> ou isenta, sendo esta <strong>circunst\u00e2ncia<\/strong> <strong>imprevis\u00edvel na data da entrada<\/strong> da mercadoria ou da utiliza\u00e7\u00e3o do servi\u00e7o;<\/li>\n\n\n\n<li>II &#8211; for <strong>integrada ou consumida em processo<\/strong> de industrializa\u00e7\u00e3o, quando a <strong>sa\u00edda<\/strong> do produto resultante <strong>n\u00e3o for tributada<\/strong> ou estiver isenta do imposto;<\/li>\n\n\n\n<li>III &#8211; vier a ser utilizada em fim <strong>alheio \u00e0 atividade<\/strong> do estabelecimento;<\/li>\n\n\n\n<li>IV &#8211; vier a <strong>perecer<\/strong>, deteriorar-se ou extraviar-se;<\/li>\n<\/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-green-cyan-color\">Estorno Parcial<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Redu\u00e7\u00e3o da BC<\/strong> (Art. 37, V): mercadoria gozar de <strong>redu\u00e7\u00e3o da BC<\/strong> na <strong>opera\u00e7\u00e3o ou presta\u00e7\u00e3o subsequente<\/strong>, hip\u00f3tese em que o estorno ser\u00e1 proporcional \u00e0 redu\u00e7\u00e3o;<\/li>\n\n\n\n<li><strong>Venda inferior \u00e0 BC de entrada<\/strong> (Art. 37, \u00a71\u00ba): anula\u00e7\u00e3o do cr\u00e9dito correspondente \u00e0 diferen\u00e7a entre o valor de entrada e de sa\u00edda<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Apura\u00e7\u00e3o e Pagamento<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Finalizemos o resumo sobre a Apura\u00e7\u00e3o do ICMS-RJ.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Apura\u00e7\u00e3o<\/strong> <\/mark>(Art. 28): \u00e9 de exclusiva responsabilidade do sujeito passivo<\/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-green-cyan-color\">Regimes de Apura\u00e7\u00e3o<\/mark><\/strong> (Art. 29) \u2013 o SEFAZ poder\u00e1 determinar:<\/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\">Peri\u00f3dico <\/mark><\/strong>(I): d\u00e9bitos \u2013 cr\u00e9ditos (em regra, mensal)<\/li>\n\n\n\n<li><strong>Por mercadoria\/servi\u00e7o <\/strong>(II): dentro de determinado <strong>per\u00edodo<\/strong> (ex. mensal) <strong>ou<\/strong> em rela\u00e7\u00e3o a <strong>cada opera\u00e7\u00e3o<\/strong> ou 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-purple-color\">Estimativa <\/mark><\/strong>(III): estimativa <strong>fixa ou vari\u00e1vel<\/strong><\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Cr\u00e9dito Presumido<\/mark> <\/strong>(IV): facultado que seja calculado <strong>abatendo-se, a t\u00edtulo de cr\u00e9dito<\/strong>, <strong>do valor total das sa\u00eddas<\/strong> <strong>percentual fixo<\/strong> a ser aplicado sobre o montante das opera\u00e7\u00f5es e presta\u00e7\u00f5es de entrada ou de sa\u00edda;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Por percentual fixo sobre a receita bruta<\/mark><\/strong> (V): <strong>aplica\u00e7\u00e3o de percentual fixo sobre a receita bruta<\/strong> auferida quando o contribuinte realizar opera\u00e7\u00f5es com mercadorias tributadas a al\u00edquotas internas diferenciadas.<\/li>\n<\/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-cyan-blue-color\">Pagamento<\/mark><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Regras Gerais:<\/mark><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Local <\/mark><\/strong>(Art. 55): agente arrecadador autorizado, ou seja os bancos autorizados pela SEFAZ-RJ <br \/>&#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Forma <\/mark><\/strong>(Art. 56): mediante documento de arrecada\u00e7\u00e3o espec\u00edfico (DARJ)\u00a0<br \/>&#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Prazo<\/mark>:<\/strong> pela resolu\u00e7\u00e3o do SEFAZ (Art. 57), na omiss\u00e3o ser\u00e1 <strong>10 dias<\/strong> (Art. 57, \u00a7\u00fa)<\/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-green-cyan-color\">Prazos expressos<\/mark> <\/strong>(Art. 58):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Antecipadamente<\/strong>: entrada interestadual <strong>sem destinat\u00e1rio certo<\/strong>; sa\u00edda interestadual com mercadoria sujeita ao <strong>regime de diferimento<\/strong><\/li>\n\n\n\n<li><strong>5 dias<\/strong><strong>: <\/strong>mercadoria alienadas em fal\u00eancia, concordata, invent\u00e1rio ou dissolu\u00e7\u00e3o de sociedade<\/li>\n\n\n\n<li><strong>10 dias:<\/strong><strong> <\/strong>estoque final no <strong>encerramento das atividades<\/strong>;<\/li>\n<\/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-green-cyan-color\">Pagamento do principal sem acr\u00e9scimos devidos<\/mark> <\/strong>(Art. 60)<strong>: constituir\u00e1 d\u00e9bito aut\u00f4nomo<\/strong>, sujeito a acr\u00e9scimos morat\u00f3rios e\/ou a corre\u00e7\u00e3o monet\u00e1ria e penalidades<\/p>\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 a Apura\u00e7\u00e3o do ICMS-RJ. Espero que tenham gostado.<\/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 o resumo sobre a Apura\u00e7\u00e3o do ICMS-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual. O artigo ser\u00e1 divido da seguinte forma: Sem mais delongas, vamos l\u00e1! Compensa\u00e7\u00e3o Iniciando o resumo sobre a Apura\u00e7\u00e3o do ICMS-RJ, vamos falar um pouco sobre a N\u00e3o Cumulatividade (Art. 25), lembrando que o [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":1474782,"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-1481870","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>Apura\u00e7\u00e3o do ICMS-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual<\/title>\n<meta name=\"description\" content=\"Saiba tudo de apura\u00e7\u00e3o e pagamento 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