Courses

ICMS – TAX SUBSTITUTION

This course aims to present the ICMS legislation applying in the tax substitution regime.

EMENTA

The course gathers legal information related to the application of ICMS (tax over the circulation of goods and services) legislation in the tax substitution regime, developed by Fisco (Federal Revenue), with a practical approach of tax retention and recollection activities.

MAIN APPROACHED TOPICS

  • Tax substitution characters.
  • Tax substitution situations.
  • Taxable persons by tax substitution.
  • Transporters joint responsibility.
  • Criteria to determinate commodities under ST (tax substitution) regime.
  • Tax substitution applicability.
  • ICMS/ST calculation basis.
  • Calculation basis ICMS reduced.
  • ICMS ST calculation.
  • Entrance book model.
  • Adjusted added value margin (MVA).
  • Adjusted MVA dismissal to companies that opt for “Simples Nacional”.
  • ICMS/ST ascertainment related to commodity storage.
  • ICMS OP compensation – ICMS storage.
  • ICMS recollection deadline.
  • ICMS ST installment – storage.
  • Storage magnetic file transmission.
  • Aliquot differential.
  • Special regime – wholesales – ST outputs.
  • Outputs records bookkeeping.
  • Output book model.
  • ICMS ST recollection deadline.
  • ICMS credit above acquired commodities with tax substitution.
  • ICMS retained by tax substitution refund.
  • ICMS ST compensation ways.

TARGET PUBLIC

Professionals related to the fiscal area.

COURSE LOAD

8 hours.

 

 

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