Mudanças na obrigação acessória – GIA/ST a partir de 01/01/2016

O Ajuste SINIEF nº 6/2015 alterou o Ajuste SINIEF nº 4/1993, que estabelece normas comuns aplicáveis para o cumprimento de obrigações tributárias relacionadas com mercadorias sujeitas ao regime de substituição tributária, para modificar e inserir informações sobre o preenchimento da Guia Nacional de Informação e Apuração do ICMS Substituição Tributária – GIA-ST, com efeitos a partir de 1º.1.2016.

Mencionado ato alterou informação sobre o preenchimento do campo 5 – Período de referência, para estabelecer que deverá ser informado mês e ano do período e apuração, no formato MM/AAAA.

Citado ajuste ainda inseriu o Quadro Emenda Constitucional nº 87/15, que deve ser preenchido pelo contribuinte que realizar operações ou prestações que destinem bens ou serviços a consumidor final não contribuinte do imposto localizado em outra unidade federada.

Neste quadro deverão ser informadas:

  1. a) data de vencimento do ICMS devido à unidade federada de destino;
  1. b) valor do imposto devido à unidade federada destinatária;
  1. c) devolução ou anulações;
  1. d) pagamentos antecipados;
  1. e) total do ICMS devido.

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