Confira a nova Portaria CAT, publicada no Diário Oficial do Estado de São Paulo no dia 18 de março

 

COORDENADORIA DA ADMINISTRAÇÃO TRIBUTÁRIA

Portaria CAT 35, de 17-03-2014

(DOE 18/03/2014)

 

Estabelece a base de cálculo na saída de medicamentos e mercadorias arroladas no § 1º do artigo 313-A do Regulamento do ICMS.

 
O Coordenador da Administração Tributária, tendo em vista o disposto nos artigos 28-A, 28-B e 28-C da Lei 6.374, de 01-03- 1989, nos artigos 41, 43, 313-A e 313-B do Regulamento do Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação – RICMS, aprovado pelo Decreto 45.490, de 30-11-2000, expede a seguinte portaria:

 

Artigo 1°No período de 01-04-2014 a 30-09-2015, a base de cálculo para fins de retenção e pagamento do imposto relativo às saídas subsequentes das mercadorias arroladas no § 1º do artigo 313-A do Regulamento do ICMS, com destino a estabelecimento localizado em território paulista, será:

 

I – tratando-se de medicamentos, conforme definido na legislação federal, relacionados na lista de preços mensalmente divulgada em revistas especializadas de grande circulação, de acordo com os artigos 7º e 8º da Resolução 2, de 3 de abril de 2013, da Câmara de Regulação do Mercado de Medicamentos – CMED, o Preço Máximo ao Consumidor – PMC calculado mediante a utilização dos critérios para fixação e ajuste de preços previstos nas resoluções da CMED, aplicando-se sobre esse valor os seguintes percentuais de desconto:

 

Percentual (%) de Desconto

Categoria Referência Genéricos Similar Outros
Positiva 24,74 39,03 23,01 16,26
Negativa 11,00 28,81 13,35 11,37
Neutra 8,31 8,91 9,42

 

 

II – tratando-se de medicamentos, conforme definido na legislação federal, que não possuam Preço Máximo ao Consumidor – PMC indicado nas revistas aludidas no inciso I, o preço praticado pelo sujeito passivo, incluídos os valores correspondentes a frete, carreto, seguro, impostos e outros encargos transferíveis ao adquirente, acrescido do valor adicionado calculado mediante a multiplicação do preço praticado pelo Índice de Valor Adicionado Setorial – IVA-ST, conforme tabela abaixo:

IVA-ST

Categoria Referência Genéricos Similar Outros
Positiva 38,48 273,95 34,64 36,08
Negativa 34,06 298,80


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