{"id":134676,"date":"2022-01-12T11:45:33","date_gmt":"2022-01-12T14:45:33","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/sp-sefaz-resposta-a-consulta-no-23-995-21-formacao-de-kit\/"},"modified":"2022-01-27T10:46:34","modified_gmt":"2022-01-27T13:46:34","slug":"sp-sefaz-resposta-a-consulta-no-23-995-21-formacao-de-kit","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/sp-sefaz-resposta-a-consulta-no-23-995-21-formacao-de-kit\/","title":{"rendered":"SP \u2013 SEFAZ &#8211; RESPOSTA A CONSULTA N\u00ba 23.995\/21 \u2013 FORMA\u00c7\u00c3O DE \u201cKIT\u201d"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Atrav\u00e9s da Resposta \u00e0 Consulta Tribut\u00e1ria n\u00ba 23.995\/21, a Secretaria da Fazenda e Planejamento do Estado de S\u00e3o Paulo esclareceu que a composi\u00e7\u00e3o de um \u201ckit\u201d, reunindo v\u00e1rios produtos separados, n\u00e3o constitui mercadoria aut\u00f4noma para fins de tributa\u00e7\u00e3o.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Dessa forma, quando ocorre a comercializa\u00e7\u00e3o desses \u201ckits\u201d, al\u00e9m dos demais requisitos exigidos pela legisla\u00e7\u00e3o para emiss\u00e3o da Nota Fiscal, dever\u00e3o ser indicados nos campos destinados ao detalhamento de produtos e servi\u00e7os todos os dados das mercadorias que os comp\u00f5em, para a perfeita indica\u00e7\u00e3o de cada uma delas.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-134676","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134676\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=134676"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134676\/revisions\/"}],"predecessor-version":[{"id":134677,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134676\/revisions\/134677\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=134676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=134676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=134676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}