{"id":684,"date":"2014-08-06T13:39:36","date_gmt":"2014-08-06T13:39:36","guid":{"rendered":"http:\/\/pontualbh.artefocus.com.br\/?page_id=117"},"modified":"2014-08-06T13:39:36","modified_gmt":"2014-08-06T13:39:36","slug":"codigo-de-situacao-tributaria-cst","status":"publish","type":"page","link":"https:\/\/www.pontualbh.com.br\/?page_id=684","title":{"rendered":"C\u00f3digo de situa\u00e7\u00e3o tribut\u00e1ria – CST"},"content":{"rendered":"

O contribuinte ao emitir a nota fiscal, dever\u00e1 indicar, al\u00e9m do C\u00f3digo Fiscal de Opera\u00e7\u00f5es e Presta\u00e7\u00f5es (CFOP) utilizado para codifica\u00e7\u00e3o das opera\u00e7\u00f5es e presta\u00e7\u00f5es, tamb\u00e9m preencher na coluna pr\u00f3pria o C\u00f3digo de Situa\u00e7\u00e3o Tribut\u00e1ria (CST) que \u00e9 composto de tr\u00eas d\u00edgitos.<\/p>\n

O primeiro d\u00edgito indicar\u00e1 a origem da mercadoria, com base na Tabela A<\/strong>, e os dois \u00faltimos d\u00edgitos a tributa\u00e7\u00e3o pelo ICMS, com base na Tabela B<\/strong>.<\/p>\n

 <\/p>\n

\n\n\n\n\n\n\n
\n

TABELA A – ORIGEM DA MERCADORIA<\/strong><\/p>\n<\/td>\n<\/tr>\n

\u00a0 0 – Nacional<\/td>\n<\/tr>\n
\u00a0 1 – Estrangeira – Importa\u00e7\u00e3o direta<\/td>\n<\/tr>\n
\u00a0 2 – Estrangeira – Adquirida no mercado interno<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

TABELA B – TRIBUTA\u00c7\u00c3O PELO ICMS<\/h2>\n<\/td>\n<\/tr>\n

\u00a0 00 – Tributada integralmente<\/td>\n<\/tr>\n
\u00a0 10 – Tributada e com cobran\u00e7a do ICMS por substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n<\/tr>\n
\u00a0 20 – Com redu\u00e7\u00e3o de base de c\u00e1lculo<\/td>\n<\/tr>\n
\u00a0 30 – Isenta ou n\u00e3o tributada e com cobran\u00e7a do ICMS por substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n<\/tr>\n
\u00a0 40 – Isenta<\/td>\n<\/tr>\n
\u00a0 41-\u00a0 N\u00e3o tributada<\/td>\n<\/tr>\n
\u00a0 50 – Suspens\u00e3o<\/td>\n<\/tr>\n
\u00a0 51 \u2013 Diferimento<\/td>\n<\/tr>\n
\u00a0 60 – ICMS cobrado anteriormente por substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n<\/tr>\n
\u00a0 70 – Com redu\u00e7\u00e3o de base de c\u00e1lculo e cobran\u00e7a do ICMS por substitui\u00e7\u00e3o tribut\u00e1ria<\/td>\n<\/tr>\n
\u00a0 90 \u2013 Outras<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

No quadro \u201cDados de Produto\u201d, dever\u00e1 ser informado o C\u00f3digo de Situa\u00e7\u00e3o Tribut\u00e1ria (CST), conforme as Tabela \u201cA\u201d e \u201cB\u201d mencionadas acima:<\/p>\n

 <\/p>\n

\n\n\n\n\n
\n

CST<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

050<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

Tabela A:\u00a0 0\u00a0= Mercadoria Nacional<\/p>\n

Tabela B:\u00a0 50\u00a0= Suspens\u00e3o<\/p>\n","protected":false},"excerpt":{"rendered":"

O contribuinte ao emitir a nota fiscal, dever\u00e1 indicar, al\u00e9m do C\u00f3digo Fiscal de Opera\u00e7\u00f5es e Presta\u00e7\u00f5es (CFOP) utilizado para codifica\u00e7\u00e3o das opera\u00e7\u00f5es e presta\u00e7\u00f5es, tamb\u00e9m preencher na coluna pr\u00f3pria o C\u00f3digo de Situa\u00e7\u00e3o Tribut\u00e1ria (CST) que \u00e9 composto de tr\u00eas d\u00edgitos. O primeiro d\u00edgito indicar\u00e1 a origem da mercadoria, com base na Tabela A,<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.pontualbh.com.br\/index.php?rest_route=\/wp\/v2\/pages\/684"}],"collection":[{"href":"https:\/\/www.pontualbh.com.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.pontualbh.com.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.pontualbh.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pontualbh.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=684"}],"version-history":[{"count":0,"href":"https:\/\/www.pontualbh.com.br\/index.php?rest_route=\/wp\/v2\/pages\/684\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.pontualbh.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}