Histórico da Página

INDEX 

01. OVERVIEW

 
The State of SC, through Decree No. 1,818 of November 28, 2018, introduces, in the RICMS/SC-2001, amendments 3,991 and 3,992, which, in short, institute the reimbursement, refund, and complementation of the ICMS withheld by tax substitution in previous operations in favor of this State. It also provides for the new ancillary obligation for the calculation of the values, the DRCST (Statement for the monthly calculation of the reimbursement, the refund, and the complementation of the ICMS tax substitution). The layout of the electronic file of the DRCST is defined in the SEF Ordinance 378/2018.

...

1. Reimburse the tax withheld by tax substitution when:
   1. making interstate outflows;
   2. making internal outflows to the company choosing Simples Nacional in operations benefited by the reduction of 70% (seventy percent) of the MVA, provided that the withholding tax was calculated using the full percentage of the MVA; 
2.  refunding the tax withheld due to tax substitution corresponding to the difference, when the actual value of the outflow destined for the final consumer is made by a value lower than that of the respective assumed calculation base that served to withhold the tax due by tax substitution; 
3.  complementing the tax withheld corresponding to the difference, when the actual value of the outflow destined for the final consumer is higher than the respective assumed calculation base that served to withhold the tax due by tax substitution.

02.  DEPLOYMENT PROCEDURE

...