\u3000\u5168\u56fd\u306e\u5dde\u653f\u5e9c\u306e\u8ca1\u52d9\u5c40\u9577\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\uff08COVID-19\uff09\u306e\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u304c\u7d9a\u304f\u72b6\u6cc1\u4e0b\u3067\u5404\u5dde\u653f\u5e9c\u304c\u500b\u5225\u306b\u53ce\u7a0e\u306e\u5546\u54c1\u30b5\u30fc\u30d3\u30b9\u6d41\u901a\u7a0e\uff08ICMS\uff09\u306b\u95a2\u3059\u308b\u653f\u7b56\u3092\u5c0e\u5165\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u5224\u65ad\u3092\u4e0b\u3057\u305f\u3002\u30b5\u30f3\u30d1\u30a6\u30ed\u5dde\u3067\u3082\u3053\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u5224\u65ad\u3092\u4e0b\u3057\u3066\u3044\u306a\u3044\u304c\u3001\u653f\u4ee4\u7b2c64,881\u53f7\uff08Decreto nº 64.881\uff09\u306b\u57fa\u3065\u304f\u691c\u75ab\u9694\u96e2\u63aa\u7f6e\u306b\u3088\u308a\u55b6\u696d\u3092\u505c\u6b62\u3042\u308b\u3044\u306f\u7e2e\u5c0f\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u3001\u7d9a\u3005\u3068\u53f8\u6cd5\u306b\u8a34\u3048\u308b\u5224\u65ad\u3092\u4e0b\u3057\u3066\u3044\u308b\u3002<\/p>\n
\u3000\u3053\u306e\u554f\u984c\u3067\u6700\u521d\u306b\u4e0b\u3055\u308c\u305f\u5dee\u3057\u6b62\u3081\u547d\u4ee4\u306f\u3001\u30d9\u30c0\u30c6\u30e0\u30fb\u30d9\u30c0\u30bd\u30f3\u30a8\u30b9\u306e\u4e3b\u5f35\u3092\u8a8d\u3081\u308b\u3082\u306e\u3068\u306a\u3063\u305f\u3002\u30b5\u30f3\u30d1\u30a6\u30ed\u8ca1\u653f\u88c1\u5224\u6240\u7b2c6\u6cd5\u5ef7\u306e\u30a2\u30ec\u30b7\u30e3\u30f3\u30c9\u30e9\u30fb\u30d5\u30e5\u30c3\u30af\u30b9\u88c1\u5224\u5b98\u304c\u4e0b\u3057\u305f\u3082\u306e\u3067\u3001ICMS\u306e\u652f\u6255\u671f\u65e5\u306e\u5148\u9001\u308a\u3060\u3051\u3067\u306a\u304f\u3001\u5206\u5272\u7d0d\u4ed8\u306e\u6700\u521d\u306e\u652f\u6255\u671f\u65e5\u3092\u30015\u67081\u65e5\u307e\u3067\u5ef6\u671f\u3057\u305f\uff08\u8a34\u8a1f\u756a\u53f71016209-67.2020.8.26.0053 \uff09\u3002<\/p>\n
\u3000\u5224\u6c7a\u6587\u3067\u540c\u88c1\u5224\u5b98\u306f\u3001\u300c\u73fe\u6642\u70b9\u3067\u6700\u3082\u91cd\u8981\u306a\u4e89\u70b9\u306f\u3001\u4f01\u696d\u304c\u4e8b\u696d\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u610f\u601d\u3092\u6301\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u653f\u5e9c\u304c\u6c7a\u5b9a\u3057\u305f\u691c\u75ab\u9694\u96e2\u63aa\u7f6e\u306e\u7d76\u5bfe\u7684\u52b9\u529b\u306b\u3088\u308a\u305d\u306e\u610f\u601d\u3092\u884c\u4f7f\u3067\u304d\u306a\u3044\u3053\u3068\u3067\u3042\u308b\u3002\u4e8b\u5b9f\u306f\u3001\u3053\u306e\u4e16\u306e\u3059\u3079\u3066\u304c\u505c\u6b62\u3057\u3066\u3044\u308b\u72b6\u6cc1\u3067\u3042\u308a\u3001\u500b\u3005\u306e\u52aa\u529b\u3067\u306f\u8ab2\u305b\u3089\u308c\u305f\u969c\u5bb3\u3092\u514b\u670d\u3057\u5f97\u306a\u3044\u3060\u308d\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u300d\u3068\u610f\u898b\u3092\u8ff0\u3079\u305f\u3002<\/p>\n
\u3000\u5dde\u653f\u5e9c\u306b\u5bfe\u3059\u308b\u7981\u6b62\u547d\u4ee4\u3092\u6c42\u3081\u305f\u4eca\u56de\u306e\u8a34\u8a1f\u3067\u30d9\u30c0\u30c6\u30e0\u3092\u5f01\u8b77\u3057\u305f\u30e9\u30c8\u30af\uff06\u30b2\u30aa\u30b8\u30a2\u30f3\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u306e\u7d4c\u55b6\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3042\u308b\u30a2\u30eb\u30c4\u30fc\u30eb\u30fb\u30ea\u30ab\u30eb\u30c9\u30fb\u30e9\u30c8\u30af\u6c0f\u306f\u3001\u540c\u793e\u81ea\u8eab\u304c\u3001\u3053\u306e\u554f\u984c\u3067\u5c0f\u30fb\u96f6\u7d30\u4f01\u696d\u5411\u3051\u7a0e\u53ca\u3073\u8ce6\u8ab2\u91d1\u7d71\u5408\u7d0d\u4ed8\u5236\u5ea6\uff08Simples\uff09\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u4f01\u696d\u306b\u9650\u308a\u691c\u75ab\u9694\u96e2\u63aa\u7f6e\u306b\u4f34\u3063\u3066\u512a\u9047\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u304b\u3068\u8a34\u3048\u305f\u3068\u8a71\u3059\u3002\u7d4c\u6e08\u7701\u306e\u6c7a\u8b70\u7b2c152\u53f7\uff08Resolução nº 152\uff09\u306f\u3001Simples\u304c\u9069\u7528\u3055\u308c\u308b\u4f01\u696d\u306b\u5bfe\u3059\u308b\u9023\u90a6\u7a0e\u306e\u652f\u6255\u3044\u3092\u51cd\u7d50\u3057\u305f\u3002\u300c\u5dde\u5185\u3067\u7570\u5e38\u4e8b\u614b\u5ba3\u8a00\u304c\u51fa\u3055\u308c\u305f\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u516c\u5e73\u6027\u306e\u539f\u5247\u306b\u5bfe\u3059\u308b\u9055\u53cd\u3092\u8a34\u3048\u308b\u3002 \u5f53\u793e\u306e\u9867\u5ba2\u306f\u63a8\u5b9a\u5229\u76ca\u8ab2\u7a0e\u3067\u3042\u308b\u300d\u3068\u8a71\u3059\u3002<\/p>\n
\u3000\u3053\u306e\u8a34\u8a1f\u306b\u304a\u3044\u3066\u30e9\u30af\u30c8\u5f01\u8b77\u58eb\u306f\u3001\u5916\u306b\u3082\u3001\u9023\u90a6\u306e\u7ba1\u8f44\u3067\u306f2012\u5e74\u306b\u5f53\u6642\u306e\u8ca1\u52d9\u7701\u304c\u5236\u5b9a\u3057\u305f\u7701\u4ee4\u7b2c12\u53f7\uff08Portaria nº 12\uff09\u304c\u7570\u5e38\u4e8b\u614b\u5ba3\u8a00\u4e0b\u3067\u306e\u7d0d\u7a0e\u671f\u65e5\u306e\u51cd\u7d50\u3092\u4fdd\u8a3c\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u8a00\u53ca\u3002\u300c\u540c\u69d8\u306e\u610f\u5473\u3092\u6301\u3064\u5dde\u653f\u5e9c\u306e\u898f\u5b9a\u306f\u5b58\u5728\u3057\u306a\u3044\u304c\u3001\u9023\u90a6\u61b2\u6cd5\u306f\u4e8b\u696d\u53ca\u3073\u5c31\u52b4\u306e\u81ea\u7531\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3092\u3059\u3079\u3066\u306e\u56fd\u6c11\u306b\u4fdd\u8a3c\u3057\u3066\u3044\u308b\u300d\u3068\u6307\u6458\u3057\u305f\u3002<\/p>\n
\u3000\u5148\u9031\uff083\u6708\u7b2c4\u9031\uff09\u3001\u69d8\u3005\u306a\u4f01\u696d\u304c\u3001\u7701\u4ee4\u7b2c12\u53f7\u306b\u57fa\u3065\u304d\u9023\u90a6\u6cd5\u306e\u652f\u6255\u671f\u65e5\u30923\u304b\u6708\u5148\u9001\u308a\u3059\u308b\u5dee\u3057\u6b62\u3081\u547d\u4ee4\u3092\u53d7\u3051\u3068\u3063\u305f\u3002<\/p>\n
\u3000\u30d6\u30a8\u30ce\u30fb\u30a8\u30fb\u30ab\u30b9\u30c8\u30ed\u30fb\u30bf\u30c3\u30af\u30b9\u30fb\u30ed\u30fc\u30ef\u30fc\u30ba\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u306e\u7d4c\u55b6\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u30de\u30c6\u30a6\u30b9\u30fb\u30d6\u30a8\u30ce\u5f01\u8b77\u58eb\u306f\u3001\u30d9\u30c0\u30c6\u30e0\u306e\u30b1\u30fc\u30b9\u3067\u88c1\u5224\u5b98\u306f\u3001\u793e\u54e1\u308f\u305a\u304b7\u4eba\u306e\u4f01\u696d\u304c\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u8ab2\u984c\u3092\u91cd\u8996\u3057\u305f\u3068\u53d7\u3051\u6b62\u3081\u308b\u3002\u305d\u306e\u4e0a\u3067\u3001\u300c\u3060\u304c\u3001\u4e0d\u53ef\u6297\u529b\u3068\u3044\u3046\u72b6\u6cc1\u3092\u7279\u5fb4\u3065\u3051\u308b\u3088\u3046\u306a\u3042\u3089\u3086\u308b\u7269\u4e8b\u304c\u505c\u6b62\u3057\u305f\u73fe\u72b6\u306b\u8ab0\u3082\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u540c\u793e\u306e\u4e3b\u5f35\u306f\u3001\u3042\u3089\u3086\u308b\u898f\u6a21\u306e\u4f01\u696d\u306b\u5f53\u3066\u306f\u307e\u308b\u3082\u306e\u3060\u300d\u3068\u6307\u6458\u3057\u305f\u3002<\/p>\n
\u3000\u3042\u3089\u3086\u308b\u898f\u6a21\u306e\u4f01\u696d\u304c\u591a\u6570\u52a0\u76df\u3059\u308b\u30b5\u30f3\u30d1\u30a6\u30ed\u5dde\u5de5\u696d\u9023\u76df\uff08Fiesp\uff09\uff0f\u30b5\u30f3\u30d1\u30a6\u30ed\u5dde\u5de5\u696d\u30bb\u30f3\u30bf\u30fc\uff08Ciesp\uff09\u306f\u30012020\u5e743\u6708\u304b\u30897\u6708\u306e\u55b6\u696d\u306b\u95a2\u9023\u3057\u305fICMS\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u5dde\u7a0e\u306b\u3064\u3044\u3066\u3001\u79d1\u6599\u3092\u767a\u751f\u3055\u305b\u308b\u3053\u3068\u306a\u304f\u305d\u308c\u305e\u308c\u306e\u7d0d\u4ed8\u671f\u65e5\u3092180\u65e5\u5148\u9001\u308a\u3059\u308b\u8077\u52d9\u57f7\u884c\u547d\u4ee4\u3092\u8981\u8acb\u3057\u305f\u3002<\/p>\n
\u3000Fiesp\u306e\u30a8\u30eb\u30b7\u30aa\u30fb\u30db\u30f3\u30c0\u6cd5\u52d9\u62c5\u5f53\u7406\u4e8b\u306b\u3088\u308b\u3068\u3001\u305d\u306e\u4e3b\u5f35\u306e\u9aa8\u5b50\u306f\u3001\u5dde\u653f\u5e9c\u306b\u3088\u308b\u691c\u75ab\u9694\u96e2\u63aa\u7f6e\u3068\u3001\u30b5\u30f3\u30d1\u30a6\u30ed\u5dde\u653f\u5e9c\u306b\u5bfe\u3057\u3066\u9023\u90a6\u653f\u5e9c\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u306e\u511f\u9084\u3092\u514d\u9664\u3057\u305f\u9023\u90a6\u6700\u9ad8\u88c1\u5224\u6240\uff08STF\uff09\u306e\u30a2\u30ec\u30b7\u30e3\u30f3\u30c9\u30ec\u30fb\u30c7\u30fb\u30e2\u30e9\u30a8\u30b9\u5224\u4e8b\u306e\u5dee\u3057\u6b62\u3081\u547d\u4ee4\u3067\u3042\u308b\u3002<\/p>\n
\u3000\u300c\u5dde\u653f\u5e9c\u3068\u7570\u306a\u308a\u4f01\u696d\u306b\u306f\u3001\u305d\u306e\u30b3\u30b9\u30c8\u3092\u8ca0\u62c5\u3059\u308b\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u8853\u304c\u306a\u3044\u3002\u6c11\u9593\u306e\u9280\u884c\u306f\u4e0e\u4fe1\u4f9b\u4e0e\u306b\u4e0d\u5b89\u3092\u62b1\u3048\u3066\u304a\u308a\u3001\u5b98\u55b6\u9280\u884c\u306b\u983c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u878d\u8cc7\u304c\u6c11\u9593\u3088\u308a\u3082\u597d\u6761\u4ef6\u3060\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u3053\u306e\u8cc7\u91d1\u8abf\u9054\u306e\u5fc5\u8981\u6027\u306f\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u671f\u65e5\u306e\u5ef6\u9577\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u4ee5\u4e0a\u306b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u8ca0\u62c5\u304c\u5927\u304d\u3044\u300d\u3068\u30db\u30f3\u30c0\u7406\u4e8b\u306f\u8a00\u3046\u3002<\/p>\n
\u3000\u4ed6\u65b9\u3001\u30b5\u30f3\u30d1\u30a6\u30ed\u5dde\u8ca1\u52d9\u5c40\u306f\u66f8\u9762\u3067\u3001\u5404\u5dde\u653f\u5e9c\u304c\u8b1b\u3058\u305f\u653f\u7b56\u306f\u9023\u90a6\u653f\u5e9c\u304c\u8a2d\u7acb\u3057\u305f\u975e\u5e38\u4e0b\u7d4c\u6e08\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u5be9\u67fb\u3092\u53d7\u3051\u308b\u3068\u30b3\u30e1\u30f3\u30c8\u3057\u305f\u3002\u305f\u3060\u3057\u4ed6\u5dde\u3067\u306f\u3001ICMS\u3042\u308b\u3044\u306f\u5206\u5272\u7d0d\u4ed8\u306e\u7d0d\u4ed8\u671f\u65e5\u306e\u52b9\u529b\u3092\u505c\u6b62\u3059\u308b\u653f\u4ee4\u3092\u65e2\u306b\u65bd\u884c\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3002<\/p>\n
\u3000\u8ca1\u52d9\u7701\u56fd\u5bb6\u8ca1\u653f\u653f\u7b56\u5be9\u8b70\u4f1a\uff08Confaz\uff09\u304c2017\u5e74\u306b\u516c\u5e03\u3057\u305f\u5408\u610f\u7b2c181\u53f7\uff08Convênio nº 181\uff09\u306b\u57fa\u3065\u304d\u3001\u5c11\u306a\u304f\u3068\u3082\u30d1\u30e9\u30ca\u5dde\uff08\u7b2c4,386\u53f7\uff09\u304c3\u6708\u672b\u306bICMS\u306e\u7d0d\u4ed8\u671f\u65e5\u30923\u304b\u6708\u5148\u9001\u308a\u3059\u308b\u898f\u5b9a\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002\u3053\u306e\u5408\u610f\u306f\u3001\u30b5\u30f3\u30d1\u30a6\u30ed\u5dde\u3092\u542b\u308013\u5dde\u306b\u5bfe\u3057\u3066\u3001\u9055\u61b2\u3068\u306a\u308b\u30ea\u30b9\u30af\u3092\u4f34\u308f\u305a\u306b\u671f\u65e5\u3092\u5148\u9001\u308a\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002<\/p>\n
\u3000\u30a2\u30c8\u30ed\u30b9\u30fb\u30a2\u30a6\u30b8\u30c8\u30ea\u30a2\u30fb\u30a8\u30fb\u30b3\u30f3\u30b9\u30eb\u30c8\u30ea\u30a2\u306e\u30c9\u30b0\u30e9\u30b9\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\u30cb\u6c0f\u306b\u3088\u308b\u3068\u3001Confaz\u306e\u898f\u5b9a\u306f\u7a0e\u5236\u6226\u4e89\u306b\u3088\u308b\u640d\u5931\u3092\u56de\u907f\u3059\u308b\u76ee\u7684\u3067\u5b9a\u3081\u3089\u308c\u305f\u3068\u3044\u3046\u3002\u540c\u6c0f\u306b\u3088\u308b\u3068\u3001\u300c\u7701\u4ee4\u7b2c12\u53f7\u3068\u7570\u306a\u308a\u3001\u5408\u610f\u306f\u5dde\u653f\u5e9c\u306b\u5bfe\u3057\u3066\u671f\u65e5\u306e\u5ef6\u9577\u3060\u3051\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002\u5404\u5dde\u304c\u500b\u5225\u306b\u5dde\u5185\u306e\u898f\u5b9a\u3092\u5b9a\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u3002<\/p>\n
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