{"id":19255,"date":"2023-06-22T14:51:23","date_gmt":"2023-06-22T17:51:23","guid":{"rendered":"https:\/\/wwwdesenv.joomlamultidesenv.go.gov.br\/economia\/?page_id=9619"},"modified":"2026-03-23T09:33:21","modified_gmt":"2026-03-23T12:33:21","slug":"icms","status":"publish","type":"page","link":"https:\/\/goias.gov.br\/economia\/icms\/","title":{"rendered":"ICMS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"19255\" class=\"elementor elementor-19255\">\n\t\t\t\t<div class=\"elementor-element elementor-element-338b7c4 e-flex e-con-boxed e-con e-parent\" data-id=\"338b7c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8ce919c e-con-full e-flex e-con e-child\" data-id=\"8ce919c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45c7aff elementor-widget elementor-widget-shortcode\" data-id=\"45c7aff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div data-post-id=\"29444\" class=\"insert-page insert-page-29444 \"><h1 class='insert-page-title'>ICMS &#8211; Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os<\/h1><p class=\"nomargintop\">O ICMS (Imposto sobre Opera&ccedil;&otilde;es relativas &agrave; Circula&ccedil;&atilde;o de Mercadorias e Presta&ccedil;&atilde;o de Servi&ccedil;os de Transporte Interestadual e Intermunicipal e de Comunica&ccedil;&atilde;o), de compet&ecirc;ncia dos Estados e do Distrito Federal, &eacute; a principal fonte de arrecada&ccedil;&atilde;o do Governo do Estado de Goi&aacute;s. O valor da al&iacute;quota do ICMS varia de estado para estado, por&eacute;m a maioria dos estados utiliza uma al&iacute;quota de 17% do pre&ccedil;o da mercadoria. O ICMS &eacute; pago de maneira indireta, pois j&aacute; est&aacute; inclu&iacute;do nos pre&ccedil;os dos produtos.<\/p>\n<p>O imposto &eacute; devido por qualquer pessoa ou empresa que realize atividade que caracterize a&ccedil;&atilde;o comercial, opera&ccedil;&otilde;es de circula&ccedil;&atilde;o de mercadorias (venda, transfer&ecirc;ncia, transporte, entre outros) ou servi&ccedil;os de transporte interestadual ou intermunicipal e comunica&ccedil;&otilde;es. Algumas atividades s&atilde;o isentas da cobran&ccedil;a de ICMS, definida na Legisla&ccedil;&atilde;o Tribut&aacute;ria Estadual.<\/p>\n<ul class='post-meta'>\n<li><span class='post-meta-key'>tpg-post-view-count:<\/span> 1194<\/li>\n<li><span class='post-meta-key'>rank_math_analytic_object_id:<\/span> 3374<\/li>\n<\/ul>\n<\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-75fad98 e-con-full e-flex e-con e-child\" data-id=\"75fad98\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80631b5 elementor-widget elementor-widget-heading\" data-id=\"80631b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">REGIME DE RECUPERA\u00c7\u00c3O FISCAL<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fa94f9 elementor-widget elementor-widget-text-editor\" data-id=\"3fa94f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Saiba como solicitar a isen\u00e7\u00e3o, restitui\u00e7\u00e3o e redu\u00e7\u00e3o da base de c\u00e1lculo do ICMS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-573749c elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"573749c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/economia\/isencao-do-icms\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Saiba como obter a isen\u00e7\u00e3o do ICMS<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a0fa1b elementor-widget elementor-widget-shortcode\" data-id=\"7a0fa1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div data-post-id=\"27886\" class=\"insert-page insert-page-27886 \"><h1 class='insert-page-title'>Saiba mais sobre o ICMS<\/h1><ul>\n<li><a href=\"https:\/\/goias.gov.br\/economia\/pauta-de-valores-referenciais-do-icms\/\">Pauta de Valores Referenciais do ICMS<\/a><\/li>\n<li><a href=\"https:\/\/goias.gov.br\/economia\/calendario-de-recolhimento-de-icms-2\/\">Calend\u00e1rio de Recolhimento de ICMS<\/a><\/li>\n<li><a href=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2026\/01\/Calendario_PROTEGE_20250401-4.pdf\" target=\"_blank\" rel=\"noopener\">Calend\u00e1rio de Pagamento ao PROTEGE<\/a><\/li>\n<li><a href=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2012\/08\/Demonstrativo_de_Apuracao_Mensal_da_Restituicao_ou_Complementacao_do_ICMS_ST_Simples_Nacional_20230801-199.pdf\" target=\"_blank\" rel=\"noopener\">Demonstrativo de Apura\u00e7\u00e3o de Restitui\u00e7\u00e3o ou Complementa\u00e7\u00e3o do ICMS\/ST &#8211; Regime Simples<\/a><\/li>\n<li><a href=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2012\/08\/Demonstrativo_de_Apuracao_da_Restituicao_ou_Complementacao_do_ICMS_ST_Regime_Normal-124.pdf\" target=\"_blank\" rel=\"noopener\">Demonstrativo de Apura\u00e7\u00e3o de Restitui\u00e7\u00e3o ou Complementa\u00e7\u00e3o do ICMS\/ST &#8211; Per\u00edodo entre 27\/10\/2016 a 31\/03\/2023<\/a><\/li>\n<li><a href=\"https:\/\/goias.gov.br\/economia\/requerimentos\/\" target=\"_blank\" rel=\"noopener\">Requerimentos<\/a><\/li>\n<li><a id=\"\" title=\"\" href=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2012\/08\/ApuracaodoICMSFomentarProduzireMicroproduzir-4fe.xlsx\" target=\"\" rel=\"noopener\">Apura\u00e7\u00e3o do ICMS (Fomentar, Produzir e Microproduzir) ap\u00f3s 01\/01\/2023<\/a><\/li>\n<li><a href=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2012\/08\/demonstrativo-versao-3_51-d0f.xlsx\">Apura\u00e7\u00e3o do ICMS (Fomentar, Produzir e Microproduzir) at\u00e9 31\/12\/2022\u00a0<\/a><\/li>\n<li><a href=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2012\/08\/arq_473_DECLARACAOADEADISPONIBILIDADEAFINANCEIRAAOUAPATRIMONIAL-7cc.doc\" target=\"_blank\" rel=\"noopener\">Declara\u00e7\u00e3o de Disponibilidade Financeira ou Patrimonial<\/a><\/li>\n<li><a href=\"https:\/\/goias.gov.br\/economia\/os-maiores-contribuintes-do-icms\/\">Os maiores contribuintes do ICMS<\/a><\/li>\n<\/ul>\n<ul class='post-meta'>\n<li><span class='post-meta-key'>tpg-post-view-count:<\/span> 562<\/li>\n<li><span class='post-meta-key'>rank_math_analytic_object_id:<\/span> 5229<\/li>\n<li><span class='post-meta-key'>rank_math_internal_links_processed:<\/span> 1<\/li>\n<\/ul>\n<\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>REGIME DE RECUPERA\u00c7\u00c3O FISCAL Saiba como solicitar a isen\u00e7\u00e3o, restitui\u00e7\u00e3o e redu\u00e7\u00e3o da base de c\u00e1lculo do ICMS. Saiba como obter a isen\u00e7\u00e3o do ICMS<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-19255","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"wagner.viana","author_link":"https:\/\/goias.gov.br\/economia\/author\/wagner-viana\/"},"rttpg_comment":0,"rttpg_category":"","rttpg_excerpt":"REGIME DE RECUPERA\u00c7\u00c3O FISCAL Saiba como solicitar a isen\u00e7\u00e3o, restitui\u00e7\u00e3o e redu\u00e7\u00e3o da base de c\u00e1lculo do ICMS. Saiba como obter a isen\u00e7\u00e3o do ICMS","_links":{"self":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/19255","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/comments?post=19255"}],"version-history":[{"count":2,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/19255\/revisions"}],"predecessor-version":[{"id":436281,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/19255\/revisions\/436281"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/media?parent=19255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}