{"id":1892,"date":"2016-08-04T12:49:28","date_gmt":"2016-08-04T12:49:28","guid":{"rendered":"http:\/\/blog.razaocontab.com\/?p=1892"},"modified":"2016-08-04T12:49:28","modified_gmt":"2016-08-04T12:49:28","slug":"tributacao-em-operacoes-e-prestacoes-internas-no-estado-do-rio-de-janeiro","status":"publish","type":"post","link":"https:\/\/razaocontab.com\/?p=1892","title":{"rendered":"Tributa\u00e7\u00e3o em opera\u00e7\u00f5es e presta\u00e7\u00f5es internas no Estado do Rio de Janeiro"},"content":{"rendered":"<p><a href=\"https:\/\/razaocontab.com\/imagens-post-blog-antigo\/uploads\/2016\/08\/RJ.png\"><img decoding=\"async\" class=\"size-full wp-image-1893 aligncenter\" src=\"https:\/\/razaocontab.com\/imagens-post-blog-antigo\/uploads\/2016\/08\/RJ.png\" alt=\"RJ\" width=\"186\" height=\"184\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><strong><u>T<\/u><\/strong><strong><u>RIBUTA\u00c7\u00c3O EM OPERA\u00c7\u00d5ES E PRESTA\u00c7\u00d5ES INTERNAS<\/u><\/strong><strong>\u00a0<\/strong><\/h4>\n<h4><strong>Instru\u00e7\u00f5es<\/strong><strong>\u00a0<\/strong><\/h4>\n<ul>\n<li style=\"text-align: justify;\"><strong>\u2013 Aplica-se a al\u00edquota padr\u00e3o, listada na tabela A \u00e0s mercadorias e servi\u00e7os n\u00e3o especificados nas tabelas B e C.<\/strong><strong>\u00a0<\/strong><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><strong>&#8211; O acr\u00e9scimo de al\u00edquota destinado ao Fundo Estadual de Combate \u00e0 Pobreza (FECP) foi fixado pela <\/strong><strong><u>Lei n\u00ba 4.056\/02<\/u><\/strong><strong>.<\/strong><strong>\u00a0<\/strong><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><strong>&#8211; Aumento do adicional do FECP, de 1% para 2%, a partir de 28\/03\/16, de acordo com o disposto na <\/strong><strong><u>Lei Complementar 167\/15<\/u><\/strong><strong>.<\/strong><strong>\u00a0<\/strong><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><strong>&#8211; Caso a soma da al\u00edquota interna com o percentual do FECP seja inferior \u00e0 al\u00edquota interestadual, n\u00e3o haver\u00e1 diferencial de al\u00edquota (DIFAL) a pagar.<\/strong><strong>\u00a0<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><strong>\u2013 Em rela\u00e7\u00e3o \u00e0s mercadorias beneficiadas por conv\u00eanios deve ser observada a reda\u00e7\u00e3o dos referidos atos.<\/strong><strong>\u00a0<\/strong><\/li>\n<\/ul>\n<p><!--more--><\/p>\n<h1 style=\"text-align: center;\">Tabela A. Al\u00edquota Padr\u00e3o<\/h1>\n<table style=\"height: 185px;\" width=\"623\">\n<tbody>\n<tr>\n<td width=\"322\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u00a0Mercadoria\/servi\u00e7o <\/strong><\/p>\n<p style=\"text-align: center;\">\n<\/td>\n<td style=\"text-align: center;\" width=\"64\"><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Al\u00edquota ICMS <\/strong><\/td>\n<td style=\"text-align: center;\" width=\"74\"><strong>\u00a0<\/strong><\/p>\n<p><strong>Adicional <\/strong><\/p>\n<p><strong>ICMS destinado ao FECP <\/strong><\/td>\n<td width=\"184\">\n<p style=\"text-align: center;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Legisla\u00e7\u00e3o <\/strong><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Al\u00edquota padr\u00e3o para opera\u00e7\u00f5es ou presta\u00e7\u00f5es internas<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">18%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\"><u>Lei n\u00ba 2.657\/96<\/u> (art. 14, I)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h1 style=\"text-align: center;\">Tabela B. Al\u00edquotas especiais previstas no art. 14 da Lei n\u00ba 2.657\/96<\/h1>\n<table style=\"height: 1211px;\" width=\"622\">\n<tbody>\n<tr>\n<td width=\"322\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Mercadoria\/servi\u00e7o <\/strong><\/p>\n<p style=\"text-align: center;\">\n<\/td>\n<td style=\"text-align: center;\" width=\"64\"><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Al\u00edquota ICMS <\/strong><\/td>\n<td style=\"text-align: center;\" width=\"74\"><strong>\u00a0<\/strong><\/p>\n<p><strong>Adicional <\/strong><\/p>\n<p><strong>ICMS destinado ao FECP <\/strong><\/td>\n<td width=\"184\">\n<p style=\"text-align: center;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Legisla\u00e7\u00e3o <\/strong><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Aguardente de cana e de mela\u00e7o<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">17%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\">Lei n\u00ba 2.657\/96 (art. 14, XXIV)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Arroz (exceto branco, integral e parboilizado que est\u00e3o inclu\u00eddos na cesta b\u00e1sica)<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">12%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<td width=\"184\"><u>Lei n\u00ba 2.657\/96<\/u> (art. 14, X)<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Bebida alco\u00f3lica, exceto cerveja, chope e aguardente de cana e de mela\u00e7o<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">25%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\">Lei n\u00ba 2.657\/96 (art. 14, VII,<\/p>\n<p>\u201cc\u201d e Decreto n\u00ba 45.607\/16<\/p>\n<p>(art. 4\u00ba)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Cerveja, chope<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">17%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\"><u>Lei n\u00ba 2.657\/96<\/u> (art. 14, XXII)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Cigarro, cigarrilha, charuto, fumo e artigo correlato<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">25%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\">Lei n\u00ba 2.657\/96 (art. 14, XIX) e\u00a0 <u>Decreto n\u00ba 45.607\/16<\/u> (art. 4\u00ba)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Coelho, bem como os produtos comest\u00edveis resultantes de sua matan\u00e7a, em estado natural, resfriado ou congelado<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">12%<\/p>\n<p>&nbsp;<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\"><u>Lei n\u00ba 2.657\/96<\/u> (art. 14, XI)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Embarca\u00e7\u00f5es de esporte e de recreio<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">25%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\">Lei n\u00ba 2.657\/96 (art. 14, VII, \u201ce\u201d e Decreto n\u00ba 45.607\/16<\/p>\n<p>(art. 4\u00ba)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">P\u00e3o (exceto o franc\u00eas de at\u00e9 200 g que est\u00e1 inclu\u00eddo na cesta b\u00e1sica)<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">12%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\"><u>Lei n\u00ba 2.657\/96<\/u> (art. 14, X)<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Peleteria e suas obras e peleteria artificial<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">37%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\">Lei n\u00ba 2.657\/96 (art. 14, VII, \u201cd\u201d)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Perfume e cosm\u00e9ticos listados no \u00a7 1\u00ba do art. 14 do<\/p>\n<p>Livro I do RICMS\/00<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">25%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\"><u>Lei n\u00ba 2.657\/96<\/u> (art. 14, VII, \u201cb\u201d) e <u>Decreto n\u00ba 45.607\/16<\/u><\/p>\n<p>(art. 4\u00ba)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Produtos de inform\u00e1tica e automa\u00e7\u00e3o beneficiados com redu\u00e7\u00e3o de IPI e fabricados por empresa que atenda ao disposto no art. 4\u00ba da Lei federal n\u00ba<\/p>\n<p>8.248\/91<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">7%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\"><u>Lei n\u00ba 2.657\/96<\/u> (art. 14, IX)<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Querosene de Avia\u00e7\u00e3o<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">11%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\"><u>Lei n\u00ba 2.657\/96<\/u> (art. 14, XXVI)<\/p>\n<p><u>Decreto n\u00ba 45.607\/16<\/u> (inc II,<\/p>\n<p>\u00a72\u00b0 art 1\u00ba)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Refrigerante<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">16%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<\/td>\n<td width=\"184\">Lei n\u00ba 2.657\/96 (art. 14, XXIII)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Sal (exceto o refinado de cozinha que est\u00e1 inclu\u00eddo na cesta b\u00e1sica)<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">12%<\/p>\n<p style=\"text-align: center;\">\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">2%<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td width=\"184\"><u>Lei n\u00ba 2.657\/96<\/u> (art. 14, X)<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>Tabela C. Tributa\u00e7\u00e3o especial concedida por Conv\u00eanios autorizativos implementados pelo Estado do Rio de Janeiro. <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Para outros benef\u00edcios concedidos por Conv\u00eanios de car\u00e1ter impositivo<\/strong> \u2013 consulte o <em><u>Manual de<\/u><\/em><em> <u>Diferimento, Amplia\u00e7\u00e3o de Prazo de Recolhimento, Suspens\u00e3o e de Incentivos <a title=\"sirintepeevleri.com\" href=\"http:\/\/sirintepeevleri.com\/\" target=\"_blank\" rel=\"dofollow noopener\">sirintepeevleri.com<\/a> e Benef\u00edcios de Natureza<\/u> <u>Tribut\u00e1ria<\/u><\/em> dispon\u00edvel na p\u00e1gina da SEFAZ na Internet.<\/p>\n<table style=\"height: 605px;\" width=\"622\">\n<tbody>\n<tr>\n<td width=\"322\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u00a0Mercadoria\/servi\u00e7o <\/strong><\/p>\n<p style=\"text-align: center;\">\n<\/td>\n<td style=\"text-align: center;\" width=\"64\"><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Al\u00edquota ICMS <\/strong><\/td>\n<td style=\"text-align: center;\" width=\"74\"><strong>\u00a0<\/strong><\/p>\n<p><strong>Adicional <\/strong><\/p>\n<p><strong>ICMS destinado ao FECP <\/strong><\/td>\n<td width=\"184\">\n<p style=\"text-align: center;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Legisla\u00e7\u00e3o <\/strong><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Areia lavada<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">12%<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICMS 41\/05<\/u><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Artesanato<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICM 32\/75<\/u><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Cesta b\u00e1sica<\/p>\n<p>1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; feij\u00e3o;<\/p>\n<p>2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u2013 arroz;<\/p>\n<p>3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; a\u00e7\u00facar refinado e cristal;<\/p>\n<p>4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; leite pasteurizado l\u00edquido, n\u00e3o inclu\u00eddo o que sofreu tratamento t\u00e9rmico de ultrapasteuriza\u00e7\u00e3o (UHT);<\/p>\n<p>5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; caf\u00e9 torrado ou mo\u00eddo;<\/p>\n<p>6\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; sal de cozinha;<\/p>\n<p>7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; gado, aves, bem como os produtos comest\u00edveis resultantes de sua matan\u00e7a, em estado natural, resfriado ou congelado;<\/p>\n<p>8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; p\u00e3o franc\u00eas de at\u00e9 200 g;<\/p>\n<p>9\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; \u00f3leo de soja;<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">7%<\/p>\n<p style=\"text-align: center;\">\n<\/td>\n<td width=\"74\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<p>&nbsp;<\/td>\n<td width=\"184\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Conv\u00eanio ICMS 128\/94 e<\/p>\n<p>&nbsp;<\/p>\n<p>Decreto n\u00ba 32.161\/02 (art. 1\u00ba)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table style=\"height: 2120px;\" width=\"622\">\n<tbody>\n<tr>\n<td width=\"322\">10\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; farinha de mandioca;<\/p>\n<p>11\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; farinha de trigo, inclusive pr\u00e9-mistura destinada exclusivamente \u00e0 fabrica\u00e7\u00e3o de p\u00e3es;<\/p>\n<p>12\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; massa de macarr\u00e3o desidratada;<\/p>\n<p>13\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; sardinha em lata;<\/p>\n<p>14\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; salsicha, lingui\u00e7a e mortadela;<\/p>\n<p>15\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; charque;<\/p>\n<p>16\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; pescado, exclusive crust\u00e1ceos, salm\u00e3o, hadoque, bacalhau e moluscos, exceto mexilh\u00e3o;<\/p>\n<p>17\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; alho;<\/p>\n<p>18\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; margarina vegetal, exclusive creme vegetal, acondicionada em embalagem de at\u00e9 500 gramas;<\/p>\n<p>19\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; fub\u00e1 de milho;<\/p>\n<p>20\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; escova dental;<\/p>\n<p>21\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; creme dental;<\/p>\n<p>22\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; sabonete;<\/p>\n<p>23\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; papel higi\u00e9nico de folha simples;<\/p>\n<p>24\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; vinagre;<\/p>\n<p>25\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; preparado antissolar com fator de prote\u00e7\u00e3o solar igual ou superior a 30 (trinta).<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td width=\"74\"><\/td>\n<td width=\"184\">&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Doa\u00e7\u00e3o \u00e0 associa\u00e7\u00e3o destinada a portador de defici\u00eancia f\u00edsica, comunidade carente e \u00f3rg\u00e3o da Administra\u00e7\u00e3o P\u00fablica.<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&nbsp;<\/p>\n<p>&#8211;<\/td>\n<td width=\"184\">&nbsp;<\/p>\n<p><u>Conv\u00eanio ICMS 15\/00<\/u><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Doa\u00e7\u00e3o \u00e0 Secretaria de Estado de Educa\u00e7\u00e3o<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICMS 78\/92<\/u><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Doa\u00e7\u00e3o de microcomputador usado (seminovo) para escolas p\u00fablicas especiais e profissionalizantes, associa\u00e7\u00f5es destinadas a portadores de defici\u00eancia e comunidades carentes.<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<\/td>\n<td width=\"184\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><u>Conv\u00eanio ICMS 43\/99<\/u><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Doa\u00e7\u00e3o efetuada ao Governo do Estado para<\/p>\n<p>distribui\u00e7\u00e3o gratuita a pessoas necessitadas<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICMS 82\/95<\/u><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Doa\u00e7\u00e3o ou cess\u00e3o, em regime de comodato, de m\u00e1quina e aparelho com NBM\/SH 8444 a 8453, em raz\u00e3o de doa\u00e7\u00e3o ou cess\u00e3o, efetuada pela ind\u00fastria de m\u00e1quinas e equipamentos, para os Centros de Forma\u00e7\u00e3o de Recursos Humanos do Sistema SENAI.<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<\/td>\n<td width=\"184\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><u>Conv\u00eanio ICMS 60\/92<\/u><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Equipamento e produtos utilizados em diagn\u00f3stico de imunohematologia, sorologia e coagula\u00e7\u00e3o.<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&nbsp;<\/p>\n<p>&#8211;<\/td>\n<td width=\"184\">&nbsp;<\/p>\n<p>Conv\u00eanio ICMS 84\/97<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Ferro e a\u00e7o n\u00e3o planos<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">12%<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICMS 33\/96<\/u><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Hortifrutigranjeiro<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\">Conv\u00eanio ICM 44\/75<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Insumo agropecu\u00e1rio<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICMS 100\/97<\/u><\/p>\n<p>(cl\u00e1usula terceira)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Jogos Ol\u00edmpicos e Paraol\u00edmpicos de 2016<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\">Conv\u00eanio ICMS 133\/08<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Leite de Cabra <em>\u00a0<\/em><\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICMS 63\/00<\/u><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Ma\u00e7\u00e3 e Pera<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\">Conv\u00eanio ICMS 94\/05<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">M\u00e1quina, aparelho e equipamento industrial<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">8,8%<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td width=\"74\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICMS 52\/91<\/u><\/p>\n<p>(cl\u00e1usula primeira)<\/p>\n<p>&nbsp;<\/p>\n<p>Opera\u00e7\u00f5es interestaduais com consumidor ou usu\u00e1rio final, n\u00e3o contribuinte do ICMS, e opera\u00e7\u00f5es internas.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">M\u00e1quina e implemento agr\u00edcola<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">5,6%<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td width=\"74\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<td width=\"184\">Conv\u00eanio ICMS 52\/91<\/p>\n<p>(cl\u00e1usula segunda)<\/p>\n<p>&nbsp;<\/p>\n<p>Opera\u00e7\u00f5es interestaduais com consumidor ou usu\u00e1rio final, n\u00e3o contribuintes do ICMS, e opera\u00e7\u00f5es internas.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">M\u00e1quina, aparelho e ve\u00edculo usados <em>\u00a0<\/em><\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p style=\"text-align: center;\">0,9%<\/p>\n<\/td>\n<td width=\"74\">&nbsp;<\/p>\n<p>&#8211;<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICM 15\/81<\/u> (cl\u00e1usula primeira) e <u>Conv\u00eanio ICMS<\/u><\/p>\n<p><u>33\/93<\/u> (cl\u00e1usula primeira)<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Medicamento para tratamento do c\u00e2ncer<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\">Conv\u00eanio ICMS 162\/94<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Pedra britada e de m\u00e3o<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">12%<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICMS 13\/94<\/u><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Tijolo, tijoleira, tapa-viga e telha<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">13,6%<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\">Conv\u00eanio ICMS 50\/93<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Vacina contra tuberculose- BCG<\/td>\n<td width=\"64\">\n<p style=\"text-align: center;\">Isento<\/p>\n<\/td>\n<td width=\"74\">&#8211;<\/td>\n<td width=\"184\"><u>Conv\u00eanio ICMS 49\/01<\/u><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"322\">Ve\u00edculos automotores<\/td>\n<td colspan=\"3\" width=\"322\">\u00a0Consulte as regras do <u>Conv\u00eanio ICMS 51\/00<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>CONTROLE DE ALTERA\u00c7\u00d5ES<\/strong><strong>\u00a0<\/strong><\/p>\n<table style=\"height: 184px;\" width=\"622\">\n<tbody>\n<tr>\n<td width=\"92\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Data <\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"552\">\n<p style=\"text-align: center;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Altera\u00e7\u00f5es<\/strong><\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"92\">29\/12\/2015<\/td>\n<td width=\"552\">1\u00aa Publica\u00e7\u00e3o<\/td>\n<\/tr>\n<tr>\n<td width=\"92\">07\/01\/2016<\/td>\n<td width=\"552\">Corre\u00e7\u00e3o, na Tabela B, da informa\u00e7\u00e3o sobre ICMS\/FECP dos seguintes produtos: arroz, p\u00e3o e sal.<\/td>\n<\/tr>\n<tr>\n<td width=\"92\">23\/03\/2016<\/td>\n<td width=\"552\">Atualiza\u00e7\u00e3o do percentual do FECP (Lei 167\/15) e atualiza\u00e7\u00e3o de legisla\u00e7\u00e3o Decreto 45.607\/16.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<pre><span style=\"color: #999999;\">\nFonte: Sefaz RJ<\/span><\/pre>\n","protected":false},"excerpt":{"rendered":"<p>TRIBUTA\u00c7\u00c3O EM OPERA\u00c7\u00d5ES E PRESTA\u00c7\u00d5ES INTERNAS\u00a0 Instru\u00e7\u00f5es\u00a0 \u2013 Aplica-se a al\u00edquota padr\u00e3o, listada na tabela A \u00e0s mercadorias e servi\u00e7os n\u00e3o especificados nas tabelas B e C.\u00a0 &#8211; O acr\u00e9scimo de al\u00edquota destinado ao Fundo Estadual de Combate \u00e0 Pobreza (FECP) foi fixado pela Lei n\u00ba 4.056\/02.\u00a0 &#8211; Aumento do adicional do FECP, de 1% &#8230; <a title=\"Tributa\u00e7\u00e3o em opera\u00e7\u00f5es e presta\u00e7\u00f5es internas no Estado do Rio de Janeiro\" class=\"read-more\" href=\"https:\/\/razaocontab.com\/?p=1892\" aria-label=\"Read more about Tributa\u00e7\u00e3o em opera\u00e7\u00f5es e presta\u00e7\u00f5es internas no Estado do Rio de Janeiro\">Ler mais<\/a><\/p>\n","protected":false},"author":9,"featured_media":1893,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[55,56,61,57],"tags":[],"class_list":["post-1892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-icms","category-icms-rj","category-tabelas"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/posts\/1892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1892"}],"version-history":[{"count":0,"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/wp\/v2\/posts\/1892\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=\/"}],"wp:attachment":[{"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/razaocontab.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}