{"id":11130,"date":"2019-03-13T15:47:35","date_gmt":"2019-03-13T18:47:35","guid":{"rendered":"http:\/\/www.sime.org.br\/sis\/?p=11130"},"modified":"2019-06-11T10:16:19","modified_gmt":"2019-06-11T13:16:19","slug":"decreto-n-o-46-595-2019-inclusao-da-lampadas-de-led-no-regime-de-st-e-alteracao-do-mva-de-outros-itens","status":"publish","type":"post","link":"https:\/\/www.sime.org.br\/sis\/decreto-n-o-46-595-2019-inclusao-da-lampadas-de-led-no-regime-de-st-e-alteracao-do-mva-de-outros-itens\/","title":{"rendered":"DECRETO N.\u00ba 46.595\/2019 &#8211; INCLUS\u00c3O DA L\u00c2MPADAS DE LED NO REGIME DE ST E ALTERA\u00c7\u00c3O DO MVA DE OUTROS ITENS"},"content":{"rendered":"\n<p>Informamos\nque hoje, no dia 13 de mar\u00e7o de 2019 foi publicado o Decreto n.\u00ba 46.595\/2019\nque alterou o item 6, do Anexo I, do RICMS\/RJ, para <strong>incluir<\/strong> as <strong>L\u00e2mpadas\nde LED (Diodos Emissores de Luz)<\/strong> <strong>na lista da mercadorias sujeitas ao\nregime de substitui\u00e7\u00e3o tribut\u00e1ria, majorando o MVA de outros itens.<\/strong><\/p>\n\n\n\n<!--more-->\n\n\n\n<p>Assim,\nressaltamos a import\u00e2ncia de se atentar para a altera\u00e7\u00e3o do regime de apura\u00e7\u00e3o\ndo ICMS nas opera\u00e7\u00f5es internas e interestaduais destinadas ao Estado do Rio de\nJaneiro, de comercializa\u00e7\u00e3o de L\u00e2mpadas de LED.<\/p>\n\n\n\n<p>Destacamos,\noutrossim, que tal Decreto tamb\u00e9m <strong>aumentou o MVA dos seguintes itens<\/strong> (i)\nl\u00e2mpadas el\u00e9tricas (item 6.1); (ii) &nbsp;l\u00e2mpadas eletr\u00f4nicas (item 6.2);\n(iii) reatores para l\u00e2mpadas ou tubos de descargas (item 6.3); e (iv) \u201cstarter\u201d\n(item 6.4).<\/p>\n\n\n\n<p>Segue\nabaixo o comparativo do RICMS\/RJ antes e depois da edi\u00e7\u00e3o do Decreto n.\u00ba\n46.595\/2019:<\/p>\n\n\n\n<p><strong>Reda\u00e7\u00e3o\nOriginal do RICMS\/RJ:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.sime.org.br\/sis\/wp-content\/uploads\/2019\/03\/a.jpg\" alt=\"\" class=\"wp-image-11131\" width=\"592\" height=\"151\" srcset=\"https:\/\/www.sime.org.br\/sis\/wp-content\/uploads\/2019\/03\/a.jpg 791w, https:\/\/www.sime.org.br\/sis\/wp-content\/uploads\/2019\/03\/a-300x77.jpg 300w, https:\/\/www.sime.org.br\/sis\/wp-content\/uploads\/2019\/03\/a-768x197.jpg 768w\" sizes=\"auto, (max-width: 592px) 100vw, 592px\" \/><\/figure>\n\n\n\n<p><strong>Reda\u00e7\u00e3o\ndo RICMS\/RJ ap\u00f3s a edi\u00e7\u00e3o do Decreto 46.595\/2019:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.sime.org.br\/sis\/wp-content\/uploads\/2019\/03\/b.jpg\" alt=\"\" class=\"wp-image-11132\" width=\"592\" height=\"122\" srcset=\"https:\/\/www.sime.org.br\/sis\/wp-content\/uploads\/2019\/03\/b.jpg 797w, https:\/\/www.sime.org.br\/sis\/wp-content\/uploads\/2019\/03\/b-300x62.jpg 300w, https:\/\/www.sime.org.br\/sis\/wp-content\/uploads\/2019\/03\/b-768x160.jpg 768w\" sizes=\"auto, (max-width: 592px) 100vw, 592px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Informamos que hoje, no dia 13 de mar\u00e7o de 2019 foi publicado o Decreto n.\u00ba 46.595\/2019 que alterou o item 6, do Anexo I, do RICMS\/RJ, para incluir as L\u00e2mpadas de LED (Diodos Emissores de Luz) na lista da mercadorias sujeitas ao regime de substitui\u00e7\u00e3o tribut\u00e1ria, majorando o MVA de outros itens.<\/p>\n","protected":false},"author":2,"featured_media":11133,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11130","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"_links":{"self":[{"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/posts\/11130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/comments?post=11130"}],"version-history":[{"count":2,"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/posts\/11130\/revisions"}],"predecessor-version":[{"id":11135,"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/posts\/11130\/revisions\/11135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/media\/11133"}],"wp:attachment":[{"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/media?parent=11130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/categories?post=11130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sime.org.br\/sis\/wp-json\/wp\/v2\/tags?post=11130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}