Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 29

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 32

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JRequest::clean() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 33

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/mundial/public_html/libraries/joomla/environment/request.php on line 463

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/mundial/public_html/libraries/joomla/environment/request.php on line 464

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/mundial/public_html/libraries/joomla/environment/request.php on line 465

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/mundial/public_html/libraries/joomla/environment/request.php on line 466

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/mundial/public_html/libraries/joomla/environment/request.php on line 467

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/mundial/public_html/libraries/joomla/environment/request.php on line 468

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 35

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 38

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 39

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 46

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 47

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 50

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 53

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 54

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 57

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/joomla/import.php on line 58

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JFactory::getApplication() should not be called statically in /home/mundial/public_html/index.php on line 34

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Redefining already defined constructor for class JObject in /home/mundial/public_html/libraries/joomla/base/object.php on line 57

Strict Standards: Non-static method JApplication::getInstance() should not be called statically in /home/mundial/public_html/libraries/joomla/factory.php on line 46

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JApplicationHelper::getClientInfo() should not be called statically in /home/mundial/public_html/libraries/joomla/application/application.php on line 132

Strict Standards: Declaration of JSite::getRouter() should be compatible with & JApplication::getRouter($name = NULL, $options = Array) in /home/mundial/public_html/includes/application.php on line 0

Strict Standards: Declaration of JSite::getPathWay() should be compatible with & JApplication::getPathway($name = NULL, $options = Array) in /home/mundial/public_html/includes/application.php on line 0

Strict Standards: Declaration of JSite::getMenu() should be compatible with & JApplication::getMenu($name = NULL, $options = Array) in /home/mundial/public_html/includes/application.php on line 0

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/joomla/registry/registry.php on line 19

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Declaration of JSession::set() should be compatible with JObject::set($property, $value = NULL) in /home/mundial/public_html/libraries/joomla/session/session.php on line 0

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/joomla/session/session.php on line 19

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Warning: session_start(): Cannot send session cookie - headers already sent by (output started at /home/mundial/public_html/index.php:4) in /home/mundial/public_html/libraries/joomla/session/session.php on line 423

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Warning: session_start(): Cannot send session cache limiter - headers already sent (output started at /home/mundial/public_html/index.php:4) in /home/mundial/public_html/libraries/joomla/session/session.php on line 423

Warning: Cannot modify header information - headers already sent by (output started at /home/mundial/public_html/index.php:4) in /home/mundial/public_html/libraries/joomla/session/session.php on line 426

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/joomla/html/parameter.php on line 21

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Declaration of JRegistryFormatINI::objectToString() should be compatible with JRegistryFormat::objectToString(&$object) in /home/mundial/public_html/libraries/joomla/registry/format/ini.php on line 0

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JPluginHelper::importPlugin() should not be called statically in /home/mundial/public_html/index.php on line 44

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 92

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Redefining already defined constructor for class JPlugin in /home/mundial/public_html/libraries/joomla/plugin/plugin.php on line 75

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Declaration of JEvent::update() should be compatible with JObserver::update() in /home/mundial/public_html/libraries/joomla/event/event.php on line 29

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JPluginHelper::getPlugin() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 147

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 41

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JPluginHelper::getPlugin() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 147

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 41

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JDispatcher::getInstance() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 140

Strict Standards: Non-static method JPluginHelper::getPlugin() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 147

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 41

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically in /home/mundial/public_html/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/mundial/public_html/libraries/loader.php on line 186

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Máquinas, Aparelhos e Veículos Usados - Tratamento Fiscal

AREA DO CLIENTE

I R R F

SIMULE SEU IRRF
SIMULE SE IRRF

TEMPO

MOEDA

Cotação atual do dólar

Taxa de compra:
Taxa de venda :

Noticias


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Máquinas, Aparelhos e Veículos Usados - Tratamento Fiscal PDF Imprimir E-mail
Sumário


1 - Considerações Iniciais
2 - Mercadoria Usada - Definição
3 - Redução da Base de Cálculo do ICMS - Aplicação
3.1 - Requisitos para aplicação do benefício
4 - Efeitos da Aplicação do Benefício de Redução da Base de Cálculo
5 - Inaplicabilidade do Benefício de Redução da Base de Cálculo
5.1 - Tributação na saída de partes e peças
6 - Crédito do Imposto
7 - Questões Freqüentes
8 - CFOP

1 - Considerações Iniciais

 

Esta matéria objetiva esclarecer o tratamento fiscal aplicável às operações com máquinas, aparelhos e veículos usados, nos termos do disposto no RICMS-SP, aprovado pelo Decreto nº 45.490/00.

 

Trata-se de operação beneficiada com redução na base de cálculo do ICMS, prevista no art. 11 do Anexo II do RICMS-SP.

 

O benefício fiscal de redução na base de cálculo do ICMS aplica-se às operações internas e interestaduais, realizadas com máquinas, aparelhos e veículos usados, assim considerada sua conceituação, tendo em vista previsão do Convênio ICM nº 15/81, como trataremos a seguir.

 

2 - Mercadoria Usada - Definição

 

Para fins de aplicação do benefício de redução na base de cálculo do ICMS, nas operações realizadas com máquinas, aparelhos e veículos usados, será considerada usada a mercadoria que já tenha sido objeto de saída com destino a usuário final.

 

3 - Redução da Base de Cálculo do ICMS - Aplicação

 

Será reduzida a base de cálculo do ICMS, nas operações de saída interna ou interestadual de máquinas, aparelhos e veículos usados, da seguinte forma:

 

• veículos - 95%;

• máquinas ou aparelhos:

 

a)  os de uso agrícola, classificados nas posições 8432 e 8433 da NCM/SH - Nomenclatura Comum do Mercosul - Sistema Harmonizado - 95%;

b)  os demais - 80%.

 

3.1 - Requisitos para aplicação do benefício

 

O benefício de redução na base de cálculo do ICMS, previsto para as operações realizadas com máquinas, aparelhos e veículos usados, fica condicionado a que:

• a operação da qual tiver decorrido a entrada não tenha sido onerada pelo imposto;

• a entrada e a saída sejam comprovadas mediante emissão de documento fiscal próprio;

• as operações sejam regularmente escrituradas.

 

4 - Efeitos da Aplicação do Benefício de Redução da Base de Cálculo

 

O benefício fiscal de redução na base de cálculo do ICMS aplicar-se-á, igualmente, às saídas subseqüentes de máquina, aparelho ou veículo usado adquirido ou recebido com imposto recolhido sobre a base de cálculo reduzida.

 

Ou seja, tratando-se de mercadoria enquadrada no conceito de "usada", o benefício de redução na base de cálculo do ICMS, previsto no art. 11 do Anexo II do RICMS-SP, será aplicado em todas as operações realizadas com a mesma mercadoria.

 

Exemplo:

 

Venda de veículo usado promovida por empresa que comercializa esses produtos, com destino a outra empresa do mesmo ramo, que realizará operação de venda a consumidor.

 

Nesse caso, a saída do veículo usado do primeiro estabelecimento comercial, assim como sua subseqüente saída do estabelecimento que realizará venda ao consumidor estão amparadas pela redução na base de cálculo prevista no art. 11 do Anexo II do RICMS-SP.

 

5 - Inaplicabilidade do Benefício de Redução na Base de Cálculo

 

O benefício fiscal de redução na base de cálculo não abrange a saída de peças, partes, acessórios ou equipamentos aplicados em máquinas, aparelhos ou veículos usados, em relação aos quais o imposto deverá ser calculado sobre o respectivo valor de venda no varejo.

 

Dessa forma, se tivermos uma operação de conserto de uma máquina usada, por exemplo, no retorno do bem ao remetente, as peças e partes eventualmente aplicadas no conserto não serão beneficiadas com a redução na base de cálculo prevista para as operações com máquinas, aparelhos e veículos usados. Isso porque, as partes e peças aplicadas não se revestem das características de mercadoria usada para efeitos de aplicação do benefício de redução na base de cálculo imposto, previsto no art. 11 do Anexo II do RICMS-SP.

 

5.1 - Tributação na saída de partes e peças

 

Diante da hipótese referida no tópico anterior, a saída de partes e peças aplicadas em mercadoria usada, será tributada normalmente, sem redução na base de cálculo, utilizando como base tributável o valor de venda no varejo.

 

Quando o contribuinte não realizar venda a varejo, o imposto será calculado sobre o valor equivalente ao preço de aquisição, incluídas as despesas acessórias nela incorporadas e a parcela do Imposto sobre Produtos Industrializados, quando for o caso, acrescido de 30%.

 

6 - Crédito do Imposto

 

O contribuinte que adquirir, para comercialização, mercadoria usada, tributada com redução na base de cálculo, poderá creditar do montante do imposto destacado no respectivo documento fiscal, desde que a mercadoria esteja sujeita a subseqüente saída com tributação.

Igu

almente nas demais operações realizadas no campo de incidência do ICMS, é permitido o crédito do imposto, com lançamento na escrita fiscal do adquirente, à proporção do montante destacado no documento fiscal referente à entrada da mercadoria, ainda que tributada com redução na base de cálculo, desde que sofra subseqüente saída, também tributada, mesmo quando se tratar de saída em operação com redução na base de cálculo.

 

Todavia, o estabelecimento que adquire mercadoria de pessoa física ou jurídica não-contribuinte, ou, ainda, na aquisição de mercadoria usada que tenha sido desincorporada do ativo permanente de outro estabelecimento, não terá direito a crédito do imposto, haja vista que tais operações não são oneradas pelo ICMS.

 

Ressalte-se que a cadeia de tributação com aplicação do benefício de redução na base de cálculo do ICMS, previsto no art. 11 do Anexo II do RICMS-SP, inicia-se com a condição básica de que a operação de entrada da mercadoria não tenha sido onerada pelo imposto.

 

Dessa forma, o primeiro adquirente dará entrada da mercadoria sem tributação pelo ICMS, e, quando promover subseqüente saída, poderá aplicar a redução na base de cálculo do imposto, na forma prevista no art. 11 do Anexo II do RICMS-SP. Assim, somente as operações realizadas com a mesma mercadoria, a partir do segundo estabelecimento, sujeitam-se à hipótese de crédito do imposto.

 

7 - Questões Freqüentes

 

A seguir, relacionamos algumas das questões freqüentemente formuladas pelos contribuintes e suas respectivas respostas:

 

1 - Quando uma empresa, comerciante de veículos semi-novos, realiza a venda de um veículo, como deve tributar o ICMS?

 

R.: A operação de venda de veículo usado será tributada pelo ICMS, com redução de 95% da base de cálculo do imposto incidente. Assim, vejamos o exemplo de uma operação interna:

 

Exemplo:

 

Valor da venda:

R$ 12.000,00

Base de cálculo do ICMS com redução de 95%:

R$ 600,00

Valor do ICMS: (600,00 x 18%)

R$ 108,00

 

2 - O estabelecimento que comercializar máquinas usadas pode efetuar crédito do ICMS?

 

R.: O estabelecimento comerciante de máquinas usadas somente poderá efetuar o crédito do ICMS quando adquirir a mercadoria de outro estabelecimento que também comercialize esses produtos, porque nesse caso, o respectivo documento fiscal deverá ter destacado o imposto, calculado sobre uma base reduzida, conforme previsto no art. 11 do Anexo II do RICMS-SP, aprovado pelo Decreto nº 45.490/00.

 

Todavia, ocorrendo aquisição de máquina usada de pessoa física ou jurídica não-contribuinte, ou mesmo de bem do ativo imobilizado de outro contribuinte, não há que se falar em crédito do imposto, uma vez que tais operações não são oneradas pelo ICMS e, conseqüentemente, não haverá destaque no respectivo documento fiscal.

 

3 - O estabelecimento comercial de máquinas usadas, quando adquire um bem que pertenceu ao ativo imobilizado do estabelecimento vendedor, pode efetuar crédito de ICMS?

 

- R.: Nessa hipótese, não há possibilidade de crédito do ICMS, uma vez que as saídas de bens do ativo imobilizado estão amparadas pela não-incidência do ICMS, conforme previsto no art. 7o, XIV, do RICMS-SP, aprovado pelo Decreto nº 45.490/00.

 

- Se o bem fosse adquirido em operação interestadual, em que o Estado remetente aplica a tributação do ICMS sobre as operações com bens do ativo imobilizado, ainda assim, não seria possível ao adquirente, contribuinte paulista, efetuar o crédito do imposto, haja vista que o Estado de São Paulo não admite tributação nessas operações; logo, inviabiliza o crédito nessas aquisições.

 

8 - CFOP

 

Nas operações de entrada e de saída de mercadorias usadas para comercialização, nos respectivos documentos fiscais serão utilizados os seguintes CFOP"s:

 

Operações

CFOP

Descrição

Entrada

1.102/2.102

Compra para comercialização

Saída

5.102/6.102

Venda de mercadoria adquirida ou recebida de terceiros


Cenofisco - Fascículo nº 01/2004

 

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