portaria cat 53/2013 – Tânia Gurgel

SP cria regime especial possibilitando alteração na sistemática da substituição tributária

3 de junho de 2013
Area Fiscal

As mercadorias têm um ciclo econômico, que geralmente engloba a indústria, o atacadista, o varejista e o consumidor final. A substituição tributária para frente do ICMS é um regime que considera o ciclo econômico da mercadoria. Tem como característica o…

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