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ADJUDICAÇÃO DE CRÉDITO E AJUSTES DO ICMS ST 2021

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Descrição

Serão abordados nesse curso, os procedimentos necessários a serem observados pelos CONTIBUINTES SUBSTITUIDOS TRIBUTÁRIOS, COM DIREITO a adjudicação de créditos de ICMS ST e os que realizarem operações com mercadorias sujeitas a Substituição Tributária do ICMS, destinadas a consumidor final, tomando por base as alterações trazidas pela Instrução Normativa RE nº 087/20.

OBJETIVO DO CURSO
Preparar e atualizar os profissionais da área Fiscal, quanto as hipóteses de adjudicação de Créditos de ICMS ST previstas no Livro III, art.23 do RICMS/RS, assim como, relativo a Complementação e/ou Restituição do ICMS ST, que sofreram SEVERAS alterações, a partir de 1º de janeiro de 2021, onde deverá ser calculado O VALOR MÉDIO PONDERÁVEL MOVEL UNITÁRIO, dando maior segurança, qualidade e confiabilidade nas informações transmitidas ao fisco, e principalmente nos resultados da empresa.

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) Módulo A – Introdução
a) Regulamentação Estadual;
b) Conceito de Contribuinte Substituído Tributário;
c) Conceito de Imposto Presumido;
d) Conceito de Imposto Efetivo;
e) Contribuinte Varejista X Não Varejista;
f) Mudança de Contribuinte Varejista para Não Varejista em 2020;
g) Mudança de Contribuinte Varejista para Não Varejista em 2021.

2) Módulo B – Parte Operacional
a) Procedimentos em relação ao estoque para quem passou de Contribuinte Varejista para Não Varejista em 2020 e não optou pelo ROT ST para o exercício de 2021;
b) Procedimentos em relação ao estoque para quem passará de Contribuinte Varejista para Não Varejista em 2021 e não optou pelo ROT ST para o exercício de 2021;
c) NOVOS Procedimentos para fins de Ajuste do ICMS ST pelo Contribuinte Substituído a partir de 1° de janeiro de 2021:
c.1) Entradas de Mercadorias com ICMS ST – Registro C180 do Sped Fiscal (Imposto Presumido);
c.2) Recebimento de Mercadorias em devolução de vendas ou Retorno de Mercadorias não entregues com ICMS ST – Registro C181 do Sped Fiscal;
c.3) Saídas de Mercadorias com ICMS ST destinadas a consumidor final no Estado do Rio Grande do Sul – Registro C185, C380 ou C480 do Sped Fiscal (Imposto Efetivo);
c.4) Saídas de mercadorias com a incidência do ICMS ST em devoluções de compras – Registro C186 do Sped Fiscal
d) NOVOS Procedimentos, partir de 1° de janeiro de 2021, no recebimento de mercadoria com ICMS ST que:
d.1) Vier a perecer, deteriorar-se ou for objeto de roubo, furto ou extravio;
d.2) Vier a ser utilizada em fim alheio à atividade do estabelecimento;
d.3) Vier a ser utilizada ou consumida no próprio estabelecimento;
d.4) Vier a ser modificada a sua natureza ou finalidade;
d.5) For objeto das hipóteses de restituição do imposto, previsto no Livro III, art.23, incisos I, III e V do RICMS/RS;
d.6) For objeto das hipóteses de restituição do imposto, previsto no Livro III, artigos 24 e 25 do RICMS/RS;
d.7) For recebida com substituição tributária tenha sido objeto de retenção ou antecipação do pagamento do Imposto.
e) NOVO cálculo do valor médio ponderado móvel unitário diário
f) NOVOS Procedimentos para fins de preenchimento do Inventário Mensal – Bloco H do Sped Fiscal.

3) Módulo C – Apuração do Imposto
a) Preenchimentos dos NOVOS Registros 1250 e 1255 do Sped Fiscal
b) Transferência do Valor a Complementar ou a Restituir para o Registro E210 – Apuração ICMS ST, do Sped Fiscal;
c) Compensação do ICMS ST a complementar com Saldo Credor do ICMS Próprio;
d) Compensação do Saldo Devedor do ICMS Próprio, com o valor do ICMS ST a Restituir;
e) Recolhimento do Imposto – ICMS ST a Complementar;

4) Módulo D – Obrigações Acessórias
a) Campos e valores a serem preenchidos na emissão de NF-e NÃO destinada a Consumidor Final;
b) Campos e valores a serem preenchidos na emissão da NF-e DESTINADA a Consumidor Final;
c) NOVAS VALIDAÇÕES que serão implementadas no Programa Validador da Gia mensal.

Programa do Curso

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