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ATUALIZAÇÃO DE ICMS – MÓDULO II: SUBSTITUIÇÃO TRIBUTÁRIA E OBRIGAÇÕES ACESSÓRIAS

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Descrição

A área tributária está em constante alterações, obrigando todas as empresas, seus colaboradores e principalmente os sujeitos passivos de obrigação tributária manter-se atualizado.

Esse programa foi elaborado com as principais alterações relativos ao ICMS ST, IPI e Obrigações Acessórias, ocorridas nos últimos meses.

OBJETIVO

Será abordado nesse curso, as principais alterações, em relação ao ICMS Próprio, ICMS ST, IPI e obrigações acessórias, preparando e atualizando os profissionais da área Fiscal.

Os temas abordados servirão para melhorar o desempenho do participante, dando maior segurança, qualidade e confiabilidade nas informações transmitidas e principalmente nos resultados apresentados.

A QUEM SE DESTINA

A contadores, auditores, encarregados, auxiliares, advogados e demais profissionais que desejam reciclar seus conhecimentos acerca da legislação e práticas pertinentes aos casos do dia a dia.

PROGRAMA

1) ICMS Substituição Tributária

– NOVAS MVAS para o Exercício de 2022;

– Materiais de Limpeza – Alterações no Protocolo n. 93/2009;

– Tintas e Vernizes – Exclusão de itens;

– Aparelhos celulares e cartões inteligentes – Exclui de Estado do regime de substituição tributária;

– Bebidas Quentes – Inclusão de produtos na lista das Sangrias e Coquetéis;

– Regime Optativo da Substituição Tributária (ROT – ST) – Prorrogação do Prazo;

– Autopeças – Adesão do Estado do Espírito Santo às disposições do Protocolo ICMS 41/2008;

– Materiais de Construção, Acabamento, Bricolagem ou Adorno – Adesão do Estado do Pará às disposições do Protocolo 196/2009;

2) Obrigações Acessórias

– MDF-e – NOVAS hipóteses de dispensa de emissão

– ALTERAÇÕES na TIPI – Alteração de alíquotas para vidros e suas obras;

– NOVA TABELA TIPI – Vigência a partir de 1° de Abril de 2022;

– ALTERAÇÕES nas Vendas destinadas a consumidor final localizado em Outra Unidade da Federação – EC 87/15;

– NOVOS lançamentos EFD – ICMS/IPI, nas aquisições interestaduais de mercadorias sujeitas ao ICMS Substituição Tributária;

– NOVAS ORIENTAÇÕES do Sefaz/RS para a escrituração na EFD – ICMS/IPI das operações de devolução de mercadorias adquiridas para uso e consumo do estabelecimento;

– Bloco K – Livro de Registro de Controle da Produção e do Estoque – informação dos saldos de estoques escriturados nos Registros K200 e K280 – Alterações no Ajuste SINIEF n. 2/2009;

– Ajuste técnico nos códigos NBM/SH-NCM referentes aos produtos banha de gado bovino, ovino, bufalino e suíno e de aves.

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