ICMS / SP – Bookkeeping of acquisitions of merchandises

Standardizes the form of tax bookkeeping of acquisitions of merchandises in interstate operations, whose tax prepayment related to subsequent operations is under the responsibility of the paulista taxpayer, subject to the periodical calculation regime, under the terms of Article 426-A of RICMS-SP/2000.

24/06/2019

LEGISLATION

ICMS / SP - Bookkeeping of acquisitions of merchandises


CAT Normative Decision 2, of May-30-2019 - (DOE SP of May-31-2019) - Standardizes the form of tax bookkeeping of acquisitions of merchandises in interstate operations, whose tax prepayment related to subsequent operations is under the responsibility of the paulista taxpayer, subject to the periodical calculation regime, under the terms of Article 426-A of RICMS-SP/2000.

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