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01. OVERVIEW
The calculation of the anticipation of ICMS due regarding goods subject to the tax substitution system in the interstate acquisition made by wholesale/retail trader to contemplate the calculation of anticipation of ICMS/ST collected separately.
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Legislation of anticipation of ICMS for Pernambuco
ICMS-AT– Enter the value of the ICMS regarding the tax anticipation, calculated as provided for in article 360-E of Decree No. 44,650/2017.
Article 360-D. The basis for calculating the anticipated tax corresponds to the value obtained pursuant to point "a" of item II of article 29 of Statute No. 15,730 of 2016. (Dec. 47,154/2019-Effects as from March 1, 2019)
Art. 360-E. The calculation of the anticipated tax is made by applying on the respective calculation basis the percentage corresponding to 2.5% (two comma five percent). (Dec. 47,154/2019-Effects as from March 1, 2019)
Art. 29.The basis for calculating the advance tax provided for in art. 28 is: (Statute no. 15,954/2016 – Effects from April 1, 2017)
II -When the tax is collected by the taxpayers themselves, at the discretion of the Tax Authorities, by decree of the Executive Branch: (Statute no.15,954/2016 – effects from April 1, 2017)
a) the value of the operation contained in the respective tax document;
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Fill in the ICMS Ant. Rt:
When you use tax exception, do not forget to link the tax group to the product's file in the field B1_GRTRIB (Trib Group).
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