{"id":984,"date":"2022-02-01T12:50:00","date_gmt":"2022-02-01T12:50:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=984"},"modified":"2022-02-15T12:51:15","modified_gmt":"2022-02-15T12:51:15","slug":"icms-sp-alteracao-da-portaria-cat-no-42-de-2018-ressarcimento-do-imposto-retido-por-sujeicao-passiva-por-substituicao-ou-antecipado","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/icms-sp-alteracao-da-portaria-cat-no-42-de-2018-ressarcimento-do-imposto-retido-por-sujeicao-passiva-por-substituicao-ou-antecipado\/","title":{"rendered":"ICMS SP \u2013 Amendment to CAT Ordinance No. 42 of 2018 \u2013 Reimbursement of tax withheld due to passive subjection by substitution or advance"},"content":{"rendered":"<p>With the publication of CAT Ordinance No. 04\/22, the mandatory use of the Electronic Refund Management System - e-Ressarcimento - was extended from 02\/01\/2022 to 09\/01\/2022, for the refund of tax withheld by tax substitution or in advance, thus amending item II of article 37 of CAT Ordinance No. 42 of 2018, which deals with the complement and refund of tax withheld by passive subjection by substitution or in advance and provides for related procedures.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source:\u00a0<a href=\"https:\/\/legislacao.fazenda.sp.gov.br\/Paginas\/Portaria-CAT-4-de-2022.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/legislacao.fazenda.sp.gov.br\/Paginas\/Portaria-CAT-4-de-2022.aspx<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Com a publica\u00e7\u00e3o da Portaria CAT n\u00ba 04\/22 foi prorrogado de 01\/02\/2022 para 01\/09\/2022 a obrigatoriedade da utiliza\u00e7\u00e3o do Sistema Eletr\u00f4nico de Gerenciamento do Ressarcimento &#8211; e-Ressarcimento-, para o ressarcimento do imposto retido por substitui\u00e7\u00e3o tribut\u00e1ria ou antecipado alterando assim o inciso II do artigo 37 da Portaria CAT n\u00ba 42 de 2018 que versa [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[102,270,268,230,227],"class_list":["post-984","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-icms-2","tag-portariacat42-18","tag-ressarcimentoicmsst","tag-sefazsp","tag-sp"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ICMS SP - Altera\u00e7\u00e3o da Portaria CAT n\u00ba 42 de 2018 - Ressarcimento do imposto retido por sujei\u00e7\u00e3o passiva por substitui\u00e7\u00e3o ou antecipado - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/icms-sp-alteracao-da-portaria-cat-no-42-de-2018-ressarcimento-do-imposto-retido-por-sujeicao-passiva-por-substituicao-ou-antecipado\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ICMS SP - Altera\u00e7\u00e3o da Portaria CAT n\u00ba 42 de 2018 - Ressarcimento do imposto retido por sujei\u00e7\u00e3o passiva por substitui\u00e7\u00e3o ou antecipado - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Com a publica\u00e7\u00e3o da Portaria CAT n\u00ba 04\/22 foi prorrogado de 01\/02\/2022 para 01\/09\/2022 a obrigatoriedade da utiliza\u00e7\u00e3o do Sistema Eletr\u00f4nico de Gerenciamento do Ressarcimento &#8211; 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