{"id":135257,"date":"2022-07-22T11:33:33","date_gmt":"2022-07-22T14:33:33","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/sao-paulo-secretaria-da-fazenda-e-planejamento-icms-doacao\/"},"modified":"2022-08-15T10:34:28","modified_gmt":"2022-08-15T13:34:28","slug":"sao-paulo-secretaria-da-fazenda-e-planejamento-icms-doacao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/sao-paulo-secretaria-da-fazenda-e-planejamento-icms-doacao\/","title":{"rendered":"S\u00c3O PAULO &#8211; SECRETARIA DA FAZENDA E PLANEJAMENTO \u2013 ICMS \u2013 DOA\u00c7\u00c3O"},"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;\">A Secretaria da Fazenda e Planejamento do Estado de S\u00e3o Paulo pela Resposta \u00e0 Consulta Tribut\u00e1ria n\u00ba 25.919\/22, se manifestou pela incid\u00eancia do ICMS sobre doa\u00e7\u00e3o de mercadorias para pessoa f\u00edsica ou jur\u00eddica nos seguintes termos:<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">&#8220;ICMS \u2013 Doa\u00e7\u00e3o de mercadoria para cliente \u2013 Base de c\u00e1lculo \u2013 CFOP.<\/p>\n<ul style=\"text-align: left; font-size: 20px; line-height: 30px;\">\n<li><em>I. Enquadra-se como opera\u00e7\u00e3o relativa \u00e0 circula\u00e7\u00e3o sujeita ao ICMS a doa\u00e7\u00e3o de mercadorias para pessoa f\u00edsica ou jur\u00eddica (artigo 2\u00ba, inciso I e \u00a7 4\u00ba, do RICMS\/2000).<\/em><\/li>\n<li><em>II. A Nota Fiscal de remessa, a t\u00edtulo de doa\u00e7\u00e3o, dever\u00e1 ser emitida no momento da sa\u00edda da mercadoria, com o destaque do imposto, quando devido, consignando o CFOP 5.910\/6.910, atentando-se \u00e0 base de c\u00e1lculo conforme disp\u00f5e o artigo 38 do RICMS\/2000.&#8221;<\/em><\/li>\n<\/ul>\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-135257","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135257\/"}],"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=135257"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135257\/revisions\/"}],"predecessor-version":[{"id":135258,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135257\/revisions\/135258\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=135257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=135257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=135257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}