{"id":135910,"date":"2023-07-07T10:08:32","date_gmt":"2023-07-07T13:08:32","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/icms-sefaz-sp-consulta-tributaria-no-27-149-23-exclusao-do-simples-nacional-transportador-de-carga\/"},"modified":"2023-07-14T10:09:27","modified_gmt":"2023-07-14T13:09:27","slug":"icms-sefaz-sp-consulta-tributaria-no-27-149-23-exclusao-do-simples-nacional-transportador-de-carga","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/icms-sefaz-sp-consulta-tributaria-no-27-149-23-exclusao-do-simples-nacional-transportador-de-carga\/","title":{"rendered":"ICMS &#8211; SEFAZ SP \u2013 CONSULTA TRIBUT\u00c1RIA N\u00ba 27.149\/23 \u2013 EXCLUS\u00c3O DO SIMPLES NACIONAL &#8211; TRANSPORTADOR DE CARGA"},"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 esclareceu atrav\u00e9s da Resposta \u00e0 Consulta n\u00ba 27.149\/2023, os procedimentos que o contribuinte exclu\u00eddo do regime do Simples Nacional deve adotar.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">S\u00e3o eles, recompor sua escrita fiscal desde o in\u00edcio dos efeitos da exclus\u00e3o; recolher o ICMS devido, apurado conforme o Regime Peri\u00f3dico de Apura\u00e7\u00e3o \u2013 RPA, com eventuais acr\u00e9scimos legais; e cumprir as obriga\u00e7\u00f5es acess\u00f3rias relativas ao ICMS previstas na legisla\u00e7\u00e3o ordin\u00e1ria.<\/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-135910","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135910\/"}],"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=135910"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135910\/revisions\/"}],"predecessor-version":[{"id":135911,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135910\/revisions\/135911\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=135910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=135910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=135910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}