{"id":1485056,"date":"2024-11-22T14:11:00","date_gmt":"2024-11-22T17:11:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1485056"},"modified":"2024-11-12T23:42:37","modified_gmt":"2024-11-13T02:42:37","slug":"aspectos-lei-kandir","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/","title":{"rendered":"Aspectos na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o resumo sobre os Aspectos na Lei Kandir, Lei Complementar 87\/1996 que disp\u00f5e sobre o imposto dos Estados e do Distrito Federal sobre opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias e sobre presta\u00e7\u00f5es de servi\u00e7os de transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o, e d\u00e1 outras provid\u00eancias.<\/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>Momento da Opera\u00e7\u00e3o<\/li>\n\n\n\n<li>Sujei\u00e7\u00e3o Passiva<\/li>\n\n\n\n<li>Base de C\u00e1lculo<\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Momento da Opera\u00e7\u00e3o<\/h2>\n\n\n\n<p>Iniciemos o resumo sobre os Aspectos na Lei Kandir pelo aspecto temporal, ou seja, o<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Momento do Fato Gerador<\/strong> <\/mark>(Art. 12).<\/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\">Mercadoria<\/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\">Regra <\/mark><\/strong>(I) &#8211; da <strong>sa\u00edda de mercadoria de estabelecimento<\/strong> de contribuinte;\u00a0\u00a0\u00a0<\/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-purple-color\">Alimenta\u00e7\u00e3o <\/mark><\/strong>(II): <strong>do fornecimento<\/strong> de alimenta\u00e7\u00e3o, bebidas e outras mercadorias por qualquer estabelecimento;<\/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-purple-color\">Op. Interestadual de mercadoria depositada<\/mark> <\/strong>(III): da <strong>transmiss\u00e3o a terceiro<\/strong> de mercadoria depositada em armaz\u00e9m geral ou em dep\u00f3sito fechado, no Estado do transmitente;<\/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-purple-color\">Circula\u00e7\u00e3o ficta<\/mark><\/strong> (IV): da <strong>transmiss\u00e3o<\/strong> <strong>de propriedade<\/strong> de mercadoria, ou de t\u00edtulo que a represente, quando a mercadoria n\u00e3o tiver transitado pelo estabelecimento transmitente;<\/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-purple-color\">ICMS X ISS <\/mark><\/strong>(VII): <strong>do fornecimento<\/strong> de mercadoria com presta\u00e7\u00e3o de servi\u00e7os<\/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-purple-color\">Importa\u00e7\u00e3o <\/mark><\/strong>(IX): do <strong>desembara\u00e7o aduaneiro<\/strong> de mercadorias ou bens importados do exterior.\u00a0Atente-se, em regra, que \u00e9 necess\u00e1rio o comprovante de pagamento para a entrega da mercadoria (Art. 12, \u00a72\u00ba)<\/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-purple-color\">Leil\u00e3o <\/mark><\/strong>(XI): da <strong>aquisi\u00e7\u00e3o em licita\u00e7\u00e3o<\/strong> p\u00fablica de mercadorias ou bens importados do exterior e apreendidos ou abandonados;<\/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-purple-color\">Petr\u00f3leo (e derivados) e energia el\u00e9trica<\/mark> <\/strong>(XII): da <strong>entrada no territ\u00f3rio do Estado<\/strong> de lubrificantes e combust\u00edveis l\u00edquidos e gasosos derivados de petr\u00f3leo e energia el\u00e9trica oriundos de outro Estado, quando n\u00e3o destinados \u00e0 comercializa\u00e7\u00e3o ou \u00e0 industrializa\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-green-cyan-color\">Transporte<\/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\">Regra <\/mark><\/strong>(V) &#8211; do <strong>in\u00edcio da presta\u00e7\u00e3o<\/strong> de servi\u00e7os de transporte interestadual e intermunicipal, de qualquer natureza;<\/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-purple-color\">Importa\u00e7\u00e3o <\/mark><\/strong>(VI) &#8211; do ato final do transporte iniciado no exterior;<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Telecomunica\u00e7\u00e3o<\/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\">Regra <\/mark><\/strong>(VII) &#8211; das <strong>presta\u00e7\u00f5es onerosas de servi\u00e7os de comunica\u00e7\u00e3o<\/strong>, feita por qualquer meio, inclusive a gera\u00e7\u00e3o, a emiss\u00e3o, a recep\u00e7\u00e3o, a transmiss\u00e3o, a retransmiss\u00e3o, a repeti\u00e7\u00e3o e a amplia\u00e7\u00e3o de comunica\u00e7\u00e3o de qualquer natureza;<\/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-purple-color\">Servi\u00e7o for prestado mediante pagamento em ficha, cart\u00e3o ou assemelhados<\/mark> <\/strong>(\u00a71\u00ba): <strong>fornecimento<\/strong> desses instrumentos ao usu\u00e1rio<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>Sujei\u00e7\u00e3o Passiva<\/h2>\n\n\n\n<p>Continuando o resumo sobre os Aspectos na Lei Kandir pelo aspecto subjetivo, ou seja, a sujei\u00e7\u00e3o passiva. &nbsp;<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Contribuinte<\/strong> <\/mark>(Art. 4): <strong>qualquer pessoa<\/strong>, f\u00edsica ou jur\u00eddica, que realize, <strong>com habitualidade ou<\/strong> <strong>em volume que caracterize intuito comercial<\/strong>, ainda que as opera\u00e7\u00f5es e as presta\u00e7\u00f5es se iniciem no exterior.<\/p>\n\n\n\n<p>Em algumas hip\u00f3teses, o sujeito \u00e9 considerado contribuinte ainda que n\u00e3o haja habitualidade ou intuito comercial.<\/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\">Contribuintes incondicionais<\/mark> <\/strong>(Art. 4, \u00a71\u00ba) &#8211; pessoa f\u00edsica ou jur\u00eddica que, mesmo sem habitualidade ou intuito comercial: <strong>Importa\u00e7\u00e3o<\/strong>; <strong>Leil\u00e3o\/Licita\u00e7\u00e3o <\/strong>e<strong> Petr\u00f3leo e energia el\u00e9trica <\/strong>(quando n\u00e3o destinados \u00e0 comercializa\u00e7\u00e3o ou \u00e0 industrializa\u00e7\u00e3o)\u00a0<\/p>\n\n\n\n<p><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a>Um ponto importante de identificar \u00e9 a sujei\u00e7\u00e3o passiva no DIFAL.<\/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\">Contribuintes do DIFAL <\/mark><\/strong>(Art. 4, \u00a72\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; o <strong>destinat\u00e1rio<\/strong> da mercadoria, bem ou servi\u00e7o, na hip\u00f3tese de contribuinte do imposto;\u00a0\u00a0<\/li>\n\n\n\n<li>II &#8211; o <strong>remetente<\/strong> da mercadoria ou bem ou o prestador de servi\u00e7o, na hip\u00f3tese de o destinat\u00e1rio n\u00e3o ser contribuinte do imposto.\u00a0\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Sabemos que a <strong>Lei poder\u00e1 atribuir a terceiros<\/strong> a responsabilidade pelo pagamento do imposto (Art. 5). \u00a0Nesse sentido, vejamos as disposi\u00e7\u00f5es da<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> <strong>Substitui\u00e7\u00e3o Tribut\u00e1ria<\/strong><\/mark><strong>.<\/strong><\/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\">BC da ST <\/mark><\/strong>(Art. 8):<\/p>\n\n\n\n<p><strong>&#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Regressiva e Concomitantes<\/mark> <\/strong>(I):<strong> <\/strong>valor da opera\u00e7\u00e3o ou presta\u00e7\u00e3o praticado pelo contribuinte substitu\u00eddo;<\/p>\n\n\n\n<p>&#8211;<strong> <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Progressiva<\/strong> <\/mark>(II): MVA; Pre\u00e7o Fixado; Pre\u00e7o Sugerido e Pauta Fiscal<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1\u00ba MVA <\/strong>(regra geral) &#8211; somat\u00f3rio das parcelas seguintes: valor da opera\u00e7\u00e3o, seguro,\u00a0 frete, MVA (inclusive lucro).<\/li>\n\n\n\n<li><strong>Pre\u00e7o fixado por \u00f3rg\u00e3o p\u00fablico competente <\/strong>(Art. 9, \u00a72\u00ba) \u2013 <strong>uso obrigat\u00f3rio<\/strong>, caso exista: pre\u00e7o final a consumidor, \u00fanico ou m\u00e1ximo.<\/li>\n\n\n\n<li><strong>Pre\u00e7o sugerido <\/strong>(Art. 9, \u00a73\u00ba) &#8211; <strong>poder\u00e1 <\/strong>a lei estabelecer a BC: pre\u00e7o final a consumidor sugerido pelo fabricante ou importador<\/li>\n\n\n\n<li><strong>Pauta fiscal <\/strong>(Art. 9, \u00a76\u00ba) \u2013 <strong>uso facultativo <\/strong>do estado<strong>: <\/strong>\u00a0pre\u00e7o a consumidor final usualmente praticado no mercado considerado, relativamente ao servi\u00e7o, \u00e0 mercadoria ou sua similar, em condi\u00e7\u00f5es de livre concorr\u00eancia<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Base de C\u00e1lculo<\/h2>\n\n\n\n<p>Vamos finalizar o resumo sobre os Aspectos na Lei Kandir pelo aspecto quantitativo, analisando a<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> <strong>Base de C\u00e1lculo<\/strong><\/mark> (Art. 13).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I \u2013<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Regra <\/mark>&#8211; Sa\u00edda de mercadoria <\/strong>(Art. 12, I, III e IV): <strong>valor da opera\u00e7\u00e3o<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>II \u2013<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Alimenta\u00e7\u00e3o <\/mark><\/strong>(Art. 12, II):<strong> valor da opera\u00e7\u00e3o<\/strong>, compreendendo mercadoria e servi\u00e7o;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>VIII &#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Petr\u00f3leo (e derivados) e energia el\u00e9trica<\/mark> <\/strong>(XII): <strong>valor da opera\u00e7\u00e3o<\/strong> de que decorrer a entrada<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>III \u2013<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Transporte e comunica\u00e7\u00e3o<\/mark><\/strong> (Art. 12, III): <strong>pre\u00e7o do servi\u00e7o<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>VI &#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Importa\u00e7\u00e3o de servi\u00e7os<\/mark> <\/strong>(X): <strong>valor da presta\u00e7\u00e3o do servi\u00e7o<\/strong>, acrescido, se for o caso, de todos os encargos relacionados com a sua utiliza\u00e7\u00e3o;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IV \u2013<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">ICMS X ISS<\/mark><\/strong> (Art. 12, VIII): <\/li>\n<\/ul>\n\n\n\n<p><strong>Servi\u00e7o + Mercadoria <\/strong>(fora da compet\u00eancia dos munic\u00edpios): <strong>valor da opera\u00e7\u00e3o<\/strong><br \/><strong>Apenas Mercadoria <\/strong>(exce\u00e7\u00e3o expressa na LC 116): <strong>pre\u00e7o corrente da mercadoria<\/strong> fornecida ou empregada<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>VII \u2013<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Leil\u00e3o\/Licita\u00e7\u00e3o<\/mark><\/strong> (Art. 12, XI): valor da opera\u00e7\u00e3o + II + IPI + despesas cobradas do adquirente<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IX e X \u2013 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">DIFAL <\/mark><\/strong>(Art. 12, XIII, XIV, XV e XVI): <strong>valor da opera\u00e7\u00e3o ou pre\u00e7o do servi\u00e7o<\/strong>, para o c\u00e1lculo do imposto devido<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V \u2013<strong> <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Importa\u00e7\u00e3o<\/strong> <\/mark>(Art. 12, IX): valor da mercadoria (valor aduaneiro*) + ICMS (integra a BC) + II + IPI + IOF + outras despesas (aduaneiras, juros, frete\/seguro \u2013 FOB, descontos condicionais)<\/li>\n<\/ul>\n\n\n\n<p><a><\/a>Saiba que integram a BC do ICMS (Art. 13, 1\u00ba):<\/p>\n\n\n\n<p><strong>&#8211; o pr\u00f3prio ICMS: <\/strong>\u00a0destaque mera indica\u00e7\u00e3o para fins de controle)<br \/>&#8211; <strong>Seguros<\/strong>, juros e demais import\u00e2ncias pagas, recebidas ou debitadas, bem como <strong>descontos concedidos sob condi\u00e7\u00e3o;<\/strong><br \/>&#8211; <strong>Frete<\/strong>, caso o transporte seja efetuado pelo pr\u00f3prio remetente ou por sua conta e ordem e seja cobrado em separado (FOB)<\/p>\n\n\n\n<p>E se n\u00e3o houver valor na opera\u00e7\u00e3o (Art. 15)? Vejamos, <strong><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"596\" height=\"510\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/01100447\/image-6.png\" alt=\"Aspectos na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" class=\"wp-image-1485057\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/01100447\/image-6.png 596w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/01100447\/image-6-300x257.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/01100447\/image-6-150x128.png 150w\" sizes=\"auto, (max-width: 596px) 100vw, 596px\" \/><\/figure>\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 os Aspectos na Lei Kandir. Espero que tenha 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 o resumo sobre os Aspectos na Lei Kandir, Lei Complementar 87\/1996 que disp\u00f5e sobre o imposto dos Estados e do Distrito Federal sobre opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias e sobre presta\u00e7\u00f5es de servi\u00e7os de transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o, e d\u00e1 outras provid\u00eancias. [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":558235,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219963],"class_list":["post-1485056","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-concursos-federais"],"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>Aspectos na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual<\/title>\n<meta name=\"description\" content=\"Saiba tudo sobre os Aspectos na Lei Kandir, tema extra\u00eddo da Lei Complementar 87\/1996 que disp\u00f5e sobre o ICMS.\" \/>\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\/aspectos-lei-kandir\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aspectos na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" \/>\n<meta property=\"og:description\" content=\"Saiba tudo sobre os Aspectos na Lei Kandir, tema extra\u00eddo da Lei Complementar 87\/1996 que disp\u00f5e sobre o ICMS.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-22T17:11:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"670\" \/>\n\t<meta property=\"og:image:height\" content=\"444\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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\/aspectos-lei-kandir\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/\"},\"author\":{\"name\":\"Leonardo Menezes Passarin\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d\"},\"headline\":\"Aspectos na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\",\"datePublished\":\"2024-11-22T17:11:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/\"},\"wordCount\":1108,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png\",\"articleSection\":[\"Fiscal - Estadual (ICMS)\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#respond\"]}],\"copyrightYear\":\"2024\",\"copyrightHolder\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/\",\"name\":\"Aspectos na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png\",\"datePublished\":\"2024-11-22T17:11:00+00:00\",\"description\":\"Saiba tudo sobre os Aspectos na Lei Kandir, tema extra\u00eddo da Lei Complementar 87\/1996 que disp\u00f5e sobre o ICMS.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#primaryimage\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png\",\"width\":670,\"height\":444,\"caption\":\"O ICMS monof\u00e1sico na Lei 192\/22 para a SEFAZ-MT\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Aspectos na Lei Kandir: 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":"Aspectos na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual","description":"Saiba tudo sobre os Aspectos na Lei Kandir, tema extra\u00eddo da Lei Complementar 87\/1996 que disp\u00f5e sobre o ICMS.","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\/aspectos-lei-kandir\/","og_locale":"pt_BR","og_type":"article","og_title":"Aspectos na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual","og_description":"Saiba tudo sobre os Aspectos na Lei Kandir, tema extra\u00eddo da Lei Complementar 87\/1996 que disp\u00f5e sobre o ICMS.","og_url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/","og_site_name":"Estrat\u00e9gia Concursos","article_published_time":"2024-11-22T17:11:00+00:00","og_image":[{"width":670,"height":444,"url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png","type":"image\/png"}],"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\/aspectos-lei-kandir\/#article","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/"},"author":{"name":"Leonardo Menezes Passarin","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d"},"headline":"Aspectos na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual","datePublished":"2024-11-22T17:11:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/"},"wordCount":1108,"commentCount":0,"publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png","articleSection":["Fiscal - Estadual (ICMS)"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#respond"]}],"copyrightYear":"2024","copyrightHolder":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"}},{"@type":"WebPage","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/","name":"Aspectos na Lei Kandir: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#primaryimage"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png","datePublished":"2024-11-22T17:11:00+00:00","description":"Saiba tudo sobre os Aspectos na Lei Kandir, tema extra\u00eddo da Lei Complementar 87\/1996 que disp\u00f5e sobre o ICMS.","breadcrumb":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#primaryimage","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png","width":670,"height":444,"caption":"O ICMS monof\u00e1sico na Lei 192\/22 para a SEFAZ-MT"},{"@type":"BreadcrumbList","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aspectos-lei-kandir\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.estrategiaconcursos.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"Aspectos na Lei Kandir: 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\/1485056","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=1485056"}],"version-history":[{"count":2,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1485056\/revisions"}],"predecessor-version":[{"id":1485073,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1485056\/revisions\/1485073"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media\/558235"}],"wp:attachment":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media?parent=1485056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/categories?post=1485056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tags?post=1485056"},{"taxonomy":"tax_estado","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tax_estado?post=1485056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}