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ATUALIZAÇÃO DE ICMS – MÓDULO I: ICMS PRÓPRIO 2022

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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. ALTERAÇÃO NAS ALÍQUOTAS INTERNAS RS;

1.1. Novas regras 2022.

1.2. SITUAÇÕES IMPORTANTES EM DECORRÊNCIA DA ALTERAÇÃO DE ALÍQUOTA

– Devolução de mercadorias a partir de 01/01/22, recebidas com alíquota de 17.5% até 31/12/2021:

2. DIFERENCIAL DE ALÍQUOTAS;

2.1 ANTECIPAÇÃO DO ICMS COMERCIALIZAÇÃO E INDUSTRIALIAÇÃO – mudança no cálculo do imposto devido a alteração das alíquotas internas;

2.2. Exemplos de cálculos

2.3 DIFAL USO E CONSUMO E ATIVO PERMANENTE – Novo Cálculo em 2022 devido à alteração das alíquotas internas

2.4. Exemplos de cálculos

2.5 DIFAL PARA NÃO CONTRIBUINTES – Continuará sendo cobrado em 2022?

3. ALTERAÇÕES NO CÁLCULO DA BASE DE CÁLCULO REDUZIDA DEVIDO A MUDANÇA DAS ALÍQUOTAS INTERNAS;

3.2 Novas regras para 2022

4. NOVAS REGRAS PARA CÁLCULO DE DIFERIMENTO PARCIAL PARA 2022 DEVIDO A MUDANÇA DAS ALÍQUOTAS INTERNAS;

5. NOVAS REGRAS PARA APROPRIAÇÃO DE CRÉDITO PRESUMIDO;

5.1. FAF – Fator de ajuste de fruição

5.2. Exemplos de cálculos

6. NOVA FORMULA PARA CALCULAR A BASE DE CÁLCULO DO ICMS COM A INCLUSÃO DO IPI;

6.1. Exemplos de cálculos

7. MUDANÇAS NA TRIBUTAÇÃO DE INSUMOS AGROPECUÁRIOS

7.1 – Fim da isenção

7.2 – Diferimento do ICMS

7.3 – Base de cálculo reduzida

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