{"id":13354,"date":"2018-12-27T14:53:03","date_gmt":"2018-12-27T17:53:03","guid":{"rendered":"http:\/\/ww16.ce.gov.br\/sefaz\/?p=13354"},"modified":"2018-12-27T14:53:03","modified_gmt":"2018-12-27T17:53:03","slug":"comunicado-sobre-o-sitram","status":"publish","type":"post","link":"https:\/\/ww16.ce.gov.br\/sefaz\/2018\/12\/27\/comunicado-sobre-o-sitram\/","title":{"rendered":"Comunicado sobre o Sitram"},"content":{"rendered":"

Sr. Contribuinte,<\/p>\n

Considerando a Emenda Constitucional 87\/2015, que trata da sistem\u00e1tica de cobran\u00e7a do imposto sobre opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias e sobre presta\u00e7\u00f5es de servi\u00e7os de transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o incidente sobre as opera\u00e7\u00f5es e presta\u00e7\u00f5es que destinem bens e servi\u00e7os a consumidor final, contribuinte ou n\u00e3o do imposto, localizado em outro Estado;<\/p>\n

Considerando tamb\u00e9m o Conv\u00eanio ICMS 93\/2015, que disp\u00f5e sobre os procedimentos a serem observados nas opera\u00e7\u00f5es e presta\u00e7\u00f5es que destinem bens e servi\u00e7os a consumidor final n\u00e3o contribuinte do ICMS, localizado em outra unidade federada;<\/p>\n

Comunicamos que, a partir de 02\/01\/2019, o Sitram passar\u00e1 a cobrar o Difal sobre o frete, nos casos em que as opera\u00e7\u00f5es e presta\u00e7\u00f5es destinem bens a consumidor final e pessoa f\u00edsica ou jur\u00eddica n\u00e3o contribuinte do ICMS, localizado no Cear\u00e1, obedecendo as seguintes regras:<\/p>\n

– Incid\u00eancia sobre presta\u00e7\u00e3o de servi\u00e7o em entrada interestadual, quando o CT-e for emitido para acobertar opera\u00e7\u00e3o(\u00f5es) destinada(s) a consumidor final, n\u00e3o contribuinte do ICMS;
\n– O respons\u00e1vel pelo recolhimento do Difal frete ser\u00e1 o emitente do CT-e, exceto se este for optante do Simples Nacional;
\n–\u00a0 O Difal frete poder\u00e1 ser pago atrav\u00e9s de:<\/p>\n

DAE, com c\u00f3digo de receita 1090 (ICMS DIFERENCIAL DE AL\u00cdQUOTA);<\/strong><\/p>\n

GNRE, com c\u00f3digo de receita 100102, referenciando o CT-e e o respons\u00e1vel pelo Difal frete, que ser\u00e1 o emitente do CT-e; Cred-T;<\/strong><\/p>\n

Apura\u00e7\u00e3o do emitente do CT-e (modalidade ainda n\u00e3o desenvolvida, pois at\u00e9 o momento n\u00e3o h\u00e1 empresa com inscri\u00e7\u00e3o estadual para este fim)<\/strong><\/p>\n

A nota fiscal com cobran\u00e7a do ICMS Difal sobre o frete n\u00e3o poder\u00e1 ser liberada se o imposto n\u00e3o tiver direcionado para o credenciamento da transportadora \u2013 Cr\u00e9d-T ou ter sido pago.<\/strong><\/p>\n

Atenciosamente,
\nCoordenadoria da Administra\u00e7\u00e3o Tribut\u00e1ria<\/p>\n

Fortaleza 27 de dezembro de 2018<\/p>\n","protected":false},"excerpt":{"rendered":"

Sr. Contribuinte, Considerando a Emenda Constitucional 87\/2015, que trata da sistem\u00e1tica de cobran\u00e7a do imposto sobre opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias e sobre presta\u00e7\u00f5es de servi\u00e7os de transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o incidente sobre as opera\u00e7\u00f5es e presta\u00e7\u00f5es que destinem bens e servi\u00e7os a consumidor final, contribuinte ou n\u00e3o do imposto, localizado […]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-13354","post","type-post","status-publish","format-standard","hentry","category-comunicados"],"acf":[],"yoast_head":"\nComunicado sobre o Sitram - SEFAZ<\/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:\/\/ww16.ce.gov.br\/sefaz\/2018\/12\/27\/comunicado-sobre-o-sitram\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comunicado sobre o Sitram - 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