{"id":1884,"date":"2021-03-25T21:45:06","date_gmt":"2021-03-26T00:45:06","guid":{"rendered":"https:\/\/mastersul.com.br\/voce-conhece-a-portaria-cat-n-13-2012\/"},"modified":"2022-11-10T14:59:43","modified_gmt":"2022-11-10T17:59:43","slug":"voce-conhece-a-portaria-cat-n-13-2012","status":"publish","type":"post","link":"https:\/\/mastersul.com.br\/en\/voce-conhece-a-portaria-cat-n-13-2012\/","title":{"rendered":"Voc\u00ea conhece a Portaria CAT n\u00b0 13\/2012?"},"content":{"rendered":"<p>A Portaria CAT n\u00b0 108\/2013 trata-se de uma Regime Especial espec\u00edfico para a cidade de S\u00e3o Paulo. Com ele, \u00e9 poss\u00edvel suspender o ICMS de forma total ou parcial no momento da sa\u00edda da carga.<\/p>\n<p>O objetivo desse Regime \u00e9 minimizar os problemas criados com o acumulo de cr\u00e9dito dos contribuintes a partir da vig\u00eancia da Resolu\u00e7\u00e3o do Senado Federal n\u00ba 13\/2012, pela qual a al\u00edquota de ICMS nas opera\u00e7\u00f5es interestaduais com mercadorias importadas passou a ser de 4%.<\/p>\n<p>&nbsp;<\/p>\n<h4>QUEM PODE SOLICITAR A PORTARIA CAT?<\/h4>\n<p>Podem solicitar este Regime os estabelecimentos localizados em S\u00e3o Paulo que promovam o desembarque e o desembara\u00e7o aduaneiro no territ\u00f3rio paulista, nas opera\u00e7\u00f5es que resultem saldos elevados e continuados do ICMS em virtude da aplica\u00e7\u00e3o da al\u00edquota de 4,0% nas opera\u00e7\u00f5es interestaduais com bens e mercadorias importadas ou com conte\u00fado de importa\u00e7\u00e3o superior a 40%, conforme previsto na Resolu\u00e7\u00e3o do Senado Federal n\u00b0 13\/2012.<br \/>\nA concess\u00e3o do regime fica acondicionada a que o estabelecimento importador:<\/p>\n<p>1 &#8211; Seja emitente da Nota Fiscal Eletr\u00f4nica (NF-e) e adote a Escritura\u00e7\u00e3o Fiscal Digital (EFD);<br \/>\n2 &#8211; Esteja em situa\u00e7\u00e3o regular perante o fisco; e<br \/>\n3 &#8211; N\u00e3o possua d\u00e9bitos fiscais inscritos na d\u00edvida ativa do Estado, d\u00e9bitos do imposto declarados e n\u00e3o pagos no prazo de at\u00e9 30 dias, d\u00e9bitos do imposto decorrentes de Auto de Infra\u00e7\u00e3o e imposi\u00e7\u00e3o de Multa.<br \/>\nO estabelecimento dever\u00e1 requerer o regime especial com base nas regras que constam na Portaria CAT 43\/2007.<\/p>\n<hr \/>\n<p>Quer saber mais sobre o assunto? Fale com a gente!<br \/>\nTemos um time de especialista em nossa C\u00e9lula de Intelig\u00eancia Aduaneira, pronto para te ajudar em demandas espec\u00edficas est\u00e1: 41 3024-0100 | contato@mastersul.com.br<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Portaria CAT n\u00b0 108\/2013 trata-se de uma Regime Especial espec\u00edfico para a cidade de S\u00e3o Paulo. Com ele, \u00e9 poss\u00edvel suspender o ICMS de forma total ou parcial no momento da sa\u00edda da carga. O objetivo desse Regime \u00e9 minimizar os problemas criados com o acumulo de cr\u00e9dito dos contribuintes a partir da vig\u00eancia [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1885,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"rop_custom_images_group":[],"rop_custom_messages_group":[],"rop_publish_now":"initial","rop_publish_now_accounts":[],"rop_publish_now_history":[],"rop_publish_now_status":"pending","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Voc\u00ea conhece a Portaria CAT n\u00b0 13\/2012?<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mastersul.com.br\/en\/voce-conhece-a-portaria-cat-n-13-2012\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:locale:alternate\" content=\"pt_BR\" \/>\n<meta property=\"og:locale:alternate\" content=\"es\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Voc\u00ea conhece a Portaria CAT n\u00b0 13\/2012?\" \/>\n<meta property=\"og:description\" content=\"A Portaria CAT n\u00b0 108\/2013 trata-se de uma Regime Especial espec\u00edfico para a cidade de S\u00e3o Paulo. Com ele, \u00e9 poss\u00edvel suspender o ICMS de forma total ou parcial no momento da sa\u00edda da carga. O objetivo desse Regime \u00e9 minimizar os problemas criados com o acumulo de cr\u00e9dito dos contribuintes a partir da vig\u00eancia [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mastersul.com.br\/en\/voce-conhece-a-portaria-cat-n-13-2012\/\" \/>\n<meta property=\"og:site_name\" content=\"Mastersul\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-26T00:45:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-10T17:59:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mastersul.com.br\/wp-content\/uploads\/2022\/11\/MS_regime_nocao_portaria_cat_09_08_2019.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"627\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Gabriel Amarante\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" 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