{"id":962141,"date":"2022-02-12T18:00:00","date_gmt":"2022-02-12T21:00:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=962141"},"modified":"2023-08-31T14:30:52","modified_gmt":"2023-08-31T17:30:52","slug":"credito-icms-sefaz-pa","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/credito-icms-sefaz-pa\/","title":{"rendered":"Resumo sobre Cr\u00e9dito de ICMS para SEFAZ-PA"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o Resumo sobre Cr\u00e9dito de ICMS para SEFAZ-PA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como o tema \u00e9 cheio de detalhes, dividiremos em duas partes e focaremos naquilo com maior probabilidade de aparecer em sua prova.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f3picos a serem vistos neste artigo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Compensa\u00e7\u00e3o do Imposto e Cr\u00e9dito Fiscal<\/li>\n\n\n\n<li>Creditamento do Ativo Permanente<\/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\">Compensa\u00e7\u00e3o do Imposto e Cr\u00e9dito Fiscal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dando in\u00edcio ao Resumo sobre Cr\u00e9dito de ICMS para SEFAZ-PA, vamos falar sobre a <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">compensa\u00e7\u00e3o e cr\u00e9dito fiscal<\/span>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sabe-se que \u00e9 assegurado ao contribuinte, salvo disposi\u00e7\u00e3o expressa em contr\u00e1rio, o <strong>direito de creditar-se do imposto <\/strong>anteriormente cobrado e <strong>destacado em documento fiscal h\u00e1bil<\/strong> (Art. 51).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, a RICMS elencou algumas hip\u00f3teses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Hip\u00f3teses de cr\u00e9dito fiscal<\/span><\/strong> (Art. 55)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; o valor do <strong>imposto anteriormente cobrado<\/strong>, relativo aos servi\u00e7os da mesma natureza contratados pelos prestadores de <strong>servi\u00e7os de <span class=\"has-inline-color has-vivid-green-cyan-color\">transporte <\/span><\/strong>interestadual e intermunicipal, no <strong>transporte por redespacho <\/strong>e<strong> <\/strong>no <strong>transporte intermodal<\/strong>:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>II &#8211; o valor do <strong>imposto<\/strong> anteriormente <strong>cobrado<\/strong> a t\u00edtulo de <strong>diferen\u00e7a de al\u00edquotas<\/strong>, de bens ou materiais destinados ao seu <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">ativo imobilizado<\/span><\/strong>, assim entendidos os bens <strong>destinados \u00e0 manuten\u00e7\u00e3o<\/strong> das atividades do estabelecimento;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>III &#8211; o valor dos <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">cr\u00e9ditos presumidos<\/span><\/strong> e dos cr\u00e9ditos mantidos por disposi\u00e7\u00e3o expressa da legisla\u00e7\u00e3o; &nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IV &#8211; o imposto cobrado nas <strong>opera\u00e7\u00f5es anteriores<\/strong> \u00e0s isentas ou <strong>n\u00e3o-tributadas<\/strong>, relativamente a <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">produtos agropecu\u00e1rios<\/span><\/strong>, sempre que as <strong>sa\u00eddas posteriores<\/strong> a estas <strong>forem tributadas<\/strong>;<span class=\"has-inline-color has-vivid-purple-color\"> -&gt; depende de pr\u00e9via autoriza\u00e7\u00e3o (\u00a71\u00ba)<\/span><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V &#8211; o valor do imposto relativo \u00e0 mercadoria, em <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">retorno<\/span><\/strong>, <strong>n\u00e3o entregue ao destinat\u00e1rio<\/strong> por qualquer motivo.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Assim como a <strong>arrendadora poder\u00e1 utilizar o cr\u00e9dito na op\u00e7\u00e3o de compra<\/strong> pelo arrendat\u00e1rio an<strong>tes do final do contrato<\/strong> ou na hip\u00f3tese de <strong>contrato celebrado em <span class=\"has-inline-color has-vivid-red-color\">desacordo <\/span>com a legisla\u00e7\u00e3o<\/strong> federal (Art. 55, \u00a73\u00aa)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"has-inline-color has-cyan-bluish-gray-color\">Arrendamento mercantil<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Contrato celebrado em desacordo com a legisla\u00e7\u00e3o<\/strong> <\/span>-> Incide ICMS desde o in\u00edcio, como se fosse uma venda<\/li>\n\n\n\n<li><strong><span class=\"has-inline-color has-vivid-purple-color\">Contrato celebrado conforme com a legisla\u00e7\u00e3o<\/span><\/strong> -&gt; S\u00f3 incide na venda posterior<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Per\u00edodo de creditamento<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Temos que o <strong>direito ao cr\u00e9dito<\/strong> est\u00e1 condicionado \u00e0 escritura\u00e7\u00e3o do respectivo documento fiscal no <span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>per\u00edodo<\/strong> <\/span>em que se <strong>verificar a entrada da mercadoria<\/strong> no estabelecimento ou a utiliza\u00e7\u00e3o do servi\u00e7o (Art. 53)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, a escritura\u00e7\u00e3o <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">fora dos momentos<\/span><\/strong> aludidos no <strong>artigo anterior<\/strong> <strong>somente poder\u00e1 ser feita<\/strong> (Art. 54)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; <strong>pelo <span class=\"has-inline-color has-vivid-green-cyan-color\">fisco<\/span><\/strong>, decorrente da <strong>reconstitui\u00e7\u00e3o da escrita<\/strong> do contribuinte;<\/li>\n\n\n\n<li>II &#8211; <strong>pelo <span class=\"has-inline-color has-vivid-green-cyan-color\">contribuinte<\/span><\/strong>, relativamente aos <strong>cr\u00e9ditos<\/strong> a que tiver direito, <strong>n\u00e3o<\/strong> <strong>apropriados na \u00e9poca pr\u00f3pria<\/strong>, <strong>desde que n\u00e3o esteja sob a\u00e7\u00e3o fiscal<\/strong>*<strong>;<\/strong><\/li>\n\n\n\n<li>III &#8211; <strong>pelo <span class=\"has-inline-color has-vivid-green-cyan-color\">contribuinte<\/span><\/strong>, quando <strong>detectado erro<\/strong> que <strong>n\u00e3o resulte em recolhimento atrasado<\/strong> de imposto*.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">* O <strong>contribuinte dever\u00e1 comunicar<\/strong> <strong>a apropria\u00e7\u00e3o extempor\u00e2nea<\/strong> <strong>\u00e0 reparti\u00e7\u00e3o<\/strong> fazend\u00e1ria a que estiver circunscrito, <strong>at\u00e9 o 10\u00aa dia do m\u00eas subsequente<\/strong> ao da apropria\u00e7\u00e3o (Art. 54, \u00a71\u00ba)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Devolu\u00e7\u00e3o de mercadoria<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tamb\u00e9m \u00e9 poss\u00edvel aproveitar o cr\u00e9dito na devolu\u00e7\u00e3o de mercadoria, seguindo algumas regras.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Devolu\u00e7\u00e3o de mercadoria entre contribuintes do ICMS<\/span> <\/strong>(Art. 57) \u2013 procedimentos:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; pelo <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">estabelecimento que fizer a devolu\u00e7\u00e3o<\/span><\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>emitir NF para acompanhar a mercadoria;<\/li>\n\n\n\n<li>escriturar no livro Registro de Sa\u00eddas a Nota Fiscal;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; pelo <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">estabelecimento que receber a mercadoria<\/span><\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>escriturar no livro Registro de Entradas a NF;<\/li>\n\n\n\n<li>provar, pelos seus registros cont\u00e1beis e fiscais e demais elementos de sua escrita, a restitui\u00e7\u00e3o ou cr\u00e9dito de seu valor ou a substitui\u00e7\u00e3o da mercadoria.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Devolu\u00e7\u00e3o feita por pessoa n\u00e3o obrigada a NF<\/strong> <\/span>(Art. 58) &#8211; mercadoria ser acompanhada de <strong>declara\u00e7\u00e3o expedida pelo comprador<\/strong>, contendo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; a discrimina\u00e7\u00e3o da mercadoria devolvida;<\/li>\n\n\n\n<li>II &#8211; o motivo da devolu\u00e7\u00e3o;<\/li>\n\n\n\n<li>III &#8211; o n\u00famero e a data de emiss\u00e3o da Nota Fiscal origin\u00e1ria, exceto quando a declara\u00e7\u00e3o for prestada na pr\u00f3pria Nota Fiscal;<\/li>\n\n\n\n<li>IV &#8211; a identifica\u00e7\u00e3o do comprador.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\"><strong>Obs.:<\/strong> <\/span>Quando o estabelecimento <strong>vendedor assumir o encargo de retirar ou transportar a mercadoria devolvida<\/strong>, al\u00e9m da declara\u00e7\u00e3o do comprador, <strong>dever\u00e1 a NF de entrada acompanhar o seu tr\u00e2nsito<\/strong> (Art. 58, \u00a72\u00ba).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Per\u00edodo de aproveitamento do cr\u00e9dito<\/span> <\/strong>(58, \u00a73\u00ba).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I \u2013 <strong><span class=\"has-inline-color has-vivid-purple-color\">garantia<\/span>:<\/strong> <strong>dentro do prazo<\/strong> determinado no <strong>documento<\/strong> respectivo;<\/li>\n\n\n\n<li>II &#8211; <strong><span class=\"has-inline-color has-vivid-purple-color\">demais casos<\/span>: 30 dias<\/strong>, contado da data efetiva da sa\u00edda. <span class=\"has-inline-color has-vivid-purple-color\">-&gt; No caso de inadimplemento do comprador, o prazo \u00e9 livre, al\u00e9m disso o cr\u00e9dito \u00e9 proporcional ao valor que retorno (\u00a74\u00ba)<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Demais informa\u00e7\u00f5es<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Continuemos o Resumo sobre Cr\u00e9dito de ICMS para SEFAZ-PA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Cr\u00e9dito<\/strong> <strong>indepe<\/strong><\/span><strong><span style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">ndentemente de autoriza\u00e7\u00e3o<\/span> <\/strong>(Art. 59): Poder\u00e1 o contribuinte creditar-se: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Estorno e Erro de fato:<\/span><\/strong> <strong>mediante lan\u00e7amento<\/strong>, no per\u00edodo de sua constata\u00e7\u00e3o, na linha &#8220;007 &#8211; Outros Cr\u00e9ditos&#8221; do livro Registro de Apura\u00e7\u00e3o do ICMS, anotando-se a origem do erro;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Valor do imposto indevidamente recolhido em raz\u00e3o de destaque a maior<\/span>: <\/strong>&nbsp;mediante lan\u00e7amento no livro Registro de Apura\u00e7\u00e3o do ICMS, na linha &#8220;007 &#8211; Outros Cr\u00e9ditos&#8221;, com a express\u00e3o &#8220;Recupera\u00e7\u00e3o de ICMS &#8211; art. 59, II, RICMS-PA&#8221;. <span class=\"has-inline-color has-vivid-purple-color\">-&gt; somente poder\u00e1 ser efetuado \u00e0 vista de autoriza\u00e7\u00e3o firmada pelo <strong>destinat\u00e1rio<\/strong> do documento fiscal, com declara\u00e7\u00e3o sobre a n\u00e3o utiliza\u00e7\u00e3o do valor excedente, devendo tal documento ser anexado \u00e0 respectiva Nota Fiscal.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ainda temos o caso do destaque a menor ou ICMS n\u00e3o destacado, assim o creditado ficado condicionado a regulariza\u00e7\u00e3o.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Destaque a menor ou n\u00e3o destacado<\/span><\/strong> (Art. 60): <strong>ficar\u00e1 condicionada \u00e0 regulariza\u00e7\u00e3o<\/strong> mediante emiss\u00e3o de <strong>documento fiscal complementar<\/strong>, pelo remetente ou prestador.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Por \u00f3bvio, o excesso n\u00e3o ser\u00e1 apropriado como cr\u00e9dito (art. 66)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Creditamento do Ativo Permanente<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Finalizemos o Resumo sobre Cr\u00e9dito de ICMS para SEFAZ-PA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A apropria\u00e7\u00e3o de <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">cr\u00e9dito de ativo permanente<\/span><\/strong> segue as regras da Kandir, a regra do 1\/48 por m\u00eas, entretanto atente-se que a literalidade n\u00e3o trouxe o papel como parte do coeficiente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Art. 82, II &#8211; para aplica\u00e7\u00e3o do disposto no inciso anterior, o montante do cr\u00e9dito a ser apropriado ser\u00e1 obtido multiplicando-se o valor total do respectivo cr\u00e9dito pelo fator igual a um 1\/48 da rela\u00e7\u00e3o entre o valor das opera\u00e7\u00f5es de sa\u00eddas e presta\u00e7\u00f5es tributadas e o total das opera\u00e7\u00f5es de sa\u00eddas e presta\u00e7\u00f5es do per\u00edodo, equiparando-se \u00e0s tributadas, para fins deste inciso, as sa\u00eddas e presta\u00e7\u00f5es com destino ao exterior;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, esquematizando:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"228\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/02\/04203934\/image-103.png\" alt=\"Resumo sobre Cr\u00e9dito de ICMS para SEFAZ-PA \" class=\"wp-image-962142\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/02\/04203934\/image-103.png 886w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/02\/04203934\/image-103-300x77.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/02\/04203934\/image-103-768x198.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/02\/04203934\/image-103-610x157.png 610w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><figcaption class=\"wp-element-caption\">Resumo sobre Cr\u00e9dito de ICMS para SEFAZ-PA<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ainda, destacamos a disposi\u00e7\u00e3o do lan\u00e7amento do CIAP para o livro de apura\u00e7\u00e3o do ICMS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; a <strong>fra\u00e7\u00e3o<\/strong> do cr\u00e9dito, obtida na forma do inciso anterior, <strong>ser\u00e1 abatido no CIAP e lan\u00e7ado no livro Registro de Apura\u00e7\u00e3o do ICMS,<\/strong> na linha &#8220;007 &#8211; Outros Cr\u00e9ditos&#8221; do quadro &#8220;Cr\u00e9dito do Imposto&#8221;, antecedido da express\u00e3o &#8220;Apropria\u00e7\u00e3o de Cr\u00e9dito do Ativo Permanente&#8221;. <span class=\"has-inline-color has-vivid-purple-color\">-&gt; Lembre-se que o CIAP dever\u00e1 ser mantido \u00e0 disposi\u00e7\u00e3o do Fisco durante 5 anos ap\u00f3s completado o quadri\u00eanio de aquisi\u00e7\u00e3o do bem do ativo permanente (Art. 88)<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Transfer\u00eancia e outras informa\u00e7\u00f5es<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tamb\u00e9m \u00e9 importante saber que o creditamento pode continuar quando ocorre transfer\u00eancia interna de ativo imobilizado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Transfer\u00eancia interna de ativo imobilizado<\/span> <\/strong>(Art. 82, \u00a72\u00ba): <strong>antes de ser conclu\u00edda a apropria\u00e7\u00e3o<\/strong> de cr\u00e9dito fica <strong>assegurado<\/strong>, ao estabelecimento <strong>destinat\u00e1rio, <\/strong>mediante NF relativa \u00e0 transfer\u00eancia.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><span class=\"has-inline-color has-vivid-purple-color\">Estado destinat\u00e1rio permitir a apropria\u00e7\u00e3o<\/span> <\/strong>(Art. 82, \u00a73\u00ba): <strong>aplicar-se- \u00e1 o procedimento<\/strong> previsto no <strong>par\u00e1grafo a<\/strong>nterior. Exemplo: M\u00e1quina do Par\u00e1 para SP, aplica-se os procedimentos da transfer\u00eancia interna<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><span class=\"has-inline-color has-vivid-purple-color\">Bem adquirido em opera\u00e7\u00e3o interestadual<\/span> <\/strong>(Art. 82, \u00a74\u00ba):&nbsp; <strong>contribuinte autorizado<\/strong> a <strong>apropriar<\/strong>-se do cr\u00e9dito fiscal informado na Nota Fiscal.&nbsp; -&gt; O Par\u00e1 j\u00e1 autoriza<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\"><strong>Obs.:<\/strong> <\/span>Os cr\u00e9ditos fiscais correspondentes ao <strong>servi\u00e7o de transporte e ao diferencial de al\u00edquotas<\/strong>, vinculados \u00e0 aquisi\u00e7\u00e3o do bem, est\u00e3o sujeitos \u00e0s <strong>mesmas regras <\/strong>(Art. 82, \u00a75\u00ba).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, <span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>n\u00e3o se aplica<\/strong>m <\/span>as regras caso ocorra <strong>desincorpora\u00e7\u00e3o antes de decorrido 12 meses<\/strong> da data de sua incorpora\u00e7\u00e3o <strong>(Art. 88-A<\/strong>), ou seja, ser\u00e1 tratado como mercadoria.<\/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 Cr\u00e9dito de ICMS para SEFAZ-PA. Espero que tenham gostado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como ressaltamos no in\u00edcio, trata-se de um tema cheio de detalhes, assim n\u00e3o deixe de estudar por nossas aulas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, destacamos a import\u00e2ncia do treino por quest\u00f5es.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><a href=\"https:\/\/concursos.estrategiaeducacional.com.br\/\">Sistema de Quest\u00f5es (SQ) \u2013 Estrat\u00e9gia Concursos<\/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-white-color has-black-background-color has-text-color has-background wp-block-paragraph\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-black-background-color has-text-color has-background wp-block-paragraph\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2022\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2022<\/a><\/strong><\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"estrategia\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Assinatura de Concursos<\/h3>\n        <p class=\"subtitulo-assinatura\">Assinatura de 1 ano ou 2 anos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\/\" role=\"button\" rel=\"noopener noreferrer\">ASSINE AGORA<\/a>\n        <\/div>\n      <\/div>\n     \n    <\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o Resumo sobre Cr\u00e9dito de ICMS para SEFAZ-PA. Como o tema \u00e9 cheio de detalhes, dividiremos em duas partes e focaremos naquilo com maior probabilidade de aparecer em sua prova. T\u00f3picos a serem vistos neste artigo: Vamos l\u00e1. Compensa\u00e7\u00e3o do Imposto e Cr\u00e9dito Fiscal Dando in\u00edcio [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":484858,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219977],"class_list":["post-962141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-pa"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Resumo sobre Cr\u00e9dito de ICMS para SEFAZ-PA<\/title>\n<meta name=\"description\" content=\"Veja neste artigo o Resumo sobre Cr\u00e9dito de ICMS para SEFAZ-PA. 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