como icms é calculado

It is noteworthy:

– For entrepreneurs who delay the payment of this tax, it is important to note that for the calculation of delayed ICMS, the cumulative SELIC rate applies from the month of maturity;

– The ICMS is constitutionally regulated in complementary law 87/1997, known as the Kandir Law;

– The Tax on Circulation of Goods and Provision of Services also affects imported goods, regardless of the purpose of importation.

There are two types of taxpayers provided in the legislation:

Substitute Taxpayer

ICMS registration is the record that needs to be made by all taxpayers, who are required to register their establishments before starting their activities and report any changes to the initial data, should they occur. These data are kept in the State Secretariat of Finance, in a bank designed for this purpose.

Read also: Tax accounting helps pay less taxes

Who should contribute to ICMS?

Any person or company that performs frequently or in large numbers, such as to characterize a commercial action, goods movement (sale, transfer, transportation, etc.) or interstate or inter-municipal transportation services and communications shall contribute to the ICMS.

ICMS is paid indirectly, since it is already included in the prices of the products. The tax is indirect and regressive, so those who earn less pay proportionally more, and, regardless of their ability to pay, everyone pays the same tax.

 

It is the one who assumes responsibility for collecting and paying the tax in subsequent transactions. In addition to having to collect the ICMS from the operations themselves.

Substituted Taxpayer

They are the others involved in the circulation chain of the merchandise, that is, those who will receive the merchandise of the substitute already with ICMS retino in the source.

Therefore, they do not credit or charge tax since they are exempt from paying the ICMS for the commercialization of the goods received.

Concomitant

At the time of calculating the tax, the rate of 4% corresponds to the interstate rate, regardless of the state of destination. This means that a Chinese product that entered the country through the Port of Santos, in São Paulo, will pay the same amount of tax to any destination UF. Therefore, the calculation basis for ICMS will be: internal rate + 4% + Difal (internal rate – 4% of interstate rate for imports).

To illustrate better, imagine that a virtual store located in Espírito Santo bought Chinese merchandise in a trading company (responsible for intermediating manufacturers and buyers in import or export processes) located in São Paulo. In order to send the product, the value of the ICMS is obtained as follows: 7% of the internal rate (SP) + 4% of the interstate rate for imports + 3% (7% – 4%) of Difal.

In this case, the responsibility for paying the tax is from another who participates in the same business.

As an example, we can mention the industry that hires transportation services performed by an autonomous professional, without state registration or non taxpayer.

In this operation where the event generating the ICMS in which the liability of the service provider is responsible under the legislation, the service taker is responsible for payment of this tax.

ICMS = internal rate + interstate rate + rate differential

The problem is that such a measure, which has its motivations and justifications, has had a serious effect on thousands of companies. In all interstate product sales, companies are now required to generate separate GNREs (National Guide to Collection of State Taxes), one for the state of origin and another for destination, with separate collection.

In 2015, there was a change in the law established by the ICMS Agreement 93/2015, to try to end the so-called “fiscal war” between the federative units (UF). Until then, the states of origin of the goods used to hold most of the tax, benefiting mainly the South and Southeast regions. In order to try to mitigate this disproportion, the Difal has entered a process of redistributing the percentages until the state of destination of the product receives all the value regarding the difference between the internal and interstate rates. This should be completed by 2019.

Para saber mais acesse: http://cursosonline24horas.com/cobranca-indevida-de-icms-na-conta-de-luz-2017/