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ATUALIZAÇÃO DE ICMS- ABORDANDO AS REGRAS DO NOVO DIFERIMENTO PARCIAL 2021

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Descrição

Curso aborda as principais alterações do ICMS do Rio Grande do Sul.

 

PROGRAMA

1. ALTERAÇÃO NAS ALÍQUOTAS INTERNAS RS

1.1. Novas regras 2021, 2022.

2. DIFERENCIAL DE ALÍQUOTAS

2.1 ANTECIPAÇÃO DO ICMS COMERCIALIZAÇÃO E INDUSTRIALIAÇÃO – Dispensa de pagamento

2.1.1 Comparativo do antes e depois com a Nova regra para 2021

2.2 DIFAL USO E CONSUMO E ATIVO PERMANENTE – Novo Cálculo em 2021

2.3 DIFAL PARA NÃO CONTRIBUINTES

3. ALTERAÇÕES NO CÁLCULO DA BASE DE CÁLCULO REDUZIDA

3.2 Novas regras para 2021

4. EMPRESAS DO SIMPLES NACIONAL

4.1 Novas Regras a partir de 2021 – Extinção da redução do ICMS (Simples gaúcho)

5. NOVAS PENALIDADES CRIADAS EM 2021:

5.1. LEI Nº 6.537/73 (PROCESSO ADMINISTRATIVO TRIBUTÁRIO, MULTAS E SANÇÕES)

6. NOVAS REGRAS PARA DIFERIMENTO PARCIAL “GENÉRICO” A PARTIR DE ABRIL 2021;

6.1. Diferimento Parcial

6.2. Emissão de NFE, CFOP, CST

6.3. Obrigação da Contra Nota

6.4. Obrigação do Manifesto do Destinatário

6.5. Exemplos de Diferimento Parcial

6.6. Lançamentos Fiscais

6.7. Como fica para empresas do Simples Nacional

 

Programa do Curso

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