PORTARIA SRE Nº 17, DE 09 DE MARÇO DE 2023

2023.PORTARIA SRE Nº 17, DE 09-03-2023Estabelece a base de cálculo na saída de acumuladoreselétricos de chumbo, do tipo utilizado para o arranque dosmotores de pistão, a que se refere o artigo 313-P do Regulamentodo ICMS.O SUBSECRETÁRIO DA RECEITA ESTADUAL, tendo em vistao disposto nos artigos 28-A, 28-B e 28-C da Lei 6.374, de 1º demarço de 1989, e nos artigos 41, 313-O e 313-P do Regulamentodo Imposto sobre Operações Relativas à Circulação de Mercadoriase sobre Prestações de Serviços de Transporte Interestaduale Intermunicipal e de Comunicação - RICMS, aprovado peloDecreto 45.490, de 30 de novembro de 2000, expede a seguinteportaria:Artigo 1° - No período de 1º de abril de 2023 a 30 desetembro de 2023, a base de cálculo para fins de retenção epagamento do imposto relativo às saídas subsequentes deacumuladores elétricos de chumbo, do tipo utilizado para oarranque dos motores de pistão, indicados nos itens 53 e 54 doAnexo XIV da Portaria CAT 68/19, de 13 de dezembro de 2019,com destino a estabelecimento localizado em território paulista,será o preço praticado pelo sujeito passivo, incluídos os valorescorrespondentes a frete, carreto, seguro, impostos e outrosencargos transferíveis ao adquirente, acrescido do valor adicionadocalculado mediante a multiplicação do preço praticadopelo Índice de Valor Adicionado Setorial - IVA-ST.§ 1º - O Índice de Valor Adicionado Setorial - IVA-ST será:1 – 47,19%, tratando-se de saída de estabelecimento:a) de fabricante de veículos automotores, para atenderíndice de fidelidade de compra de que trata o artigo 8º da Leifederal 6.729, de 28-11-1979;b) de fabricante de veículos, máquinas e implementos agrícolasou rodoviários, cuja distribuição seja efetuada de formaexclusiva, mediante contrato de fidelidade;c) atacadista de peças controlado por fabricante de veículoautomotor, que opere exclusivamente junto aos concessionáriosintegrantes da rede de distribuição do referido fabricante,mediante contrato de fidelidade;2 – nos demais casos:a) 145,68%, para acumuladores elétricos de chumbo, dotipo utilizado para o arranque dos motores de pistão, de NCM8507.10 e CEST 01.053.00, exceto o disposto na alínea “b”;b) 123,53%, para acumuladores elétricos de chumbo, dotipo utilizado para o arranque dos motores de pistão, de capacidadeinferior ou igual a 20 Ah e tensão inferior ou igual a 12 V,de NCM 8507.10.10 e CEST 01.053.01.§ 2º - Na hipótese de entrada de mercadoria provenientede outra unidade da Federação cuja saída interna seja tributadacom alíquota superior à alíquota interestadual aplicada peloremetente, o estabelecimento destinatário paulista deveráutilizar o “IVA-ST ajustado”, calculado pela seguinte fórmula:IVA-ST ajustado = [(1+IVA-ST original) x (1 - ALQ inter)/(1 - ALQ intra)] -1, onde:1 - IVA-ST original é o IVA-ST aplicável na operação interna,conforme previsto no “caput”;2 - ALQ inter é a alíquota interestadual aplicada pelo remetentelocalizado em outra unidade da Federação;3 - ALQ intra é a alíquota aplicável à mercadoria nesteEstado.Artigo 2º - A partir de 1º de outubro de 2023, para determinaçãoda base de cálculo do ICMS na sujeição passiva porsubstituição tributária com retenção antecipada do impostonas operações com acumuladores elétricos de chumbo, do tipoutilizado para o arranque dos motores de pistão, indicados nositens 53 e 54 do Anexo XIV da Portaria CAT 68/19, de 13 dedezembro de 2019, deverá ser considerado o levantamento depreços realizado pela Secretaria da Fazenda e Planejamentoatravés de documentos fiscais, ou o levantamento de preços dosúltimos 12 meses, com base em pesquisas realizadas por institutode pesquisa de mercado de reputação idônea, nos termosdos artigos 43 e 44 do RICMS, e apresentado à Secretaria daFazenda e Planejamento por entidade representativa do setoraté 30 de abril de 2023.Artigo 3º - Esta portaria entra em vigor em 1º de abril de2023.<style>.ui-helper-hidden { display: none; 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} .ui-icon-carat-1-nw { background-position: -112px 0px; } .ui-icon-carat-2-n-s { background-position: -128px 0px; } .ui-icon-carat-2-e-w { background-position: -144px 0px; } .ui-icon-triangle-1-n { background-position: 0px -16px; } .ui-icon-triangle-1-ne { background-position: -16px -16px; } .ui-icon-triangle-1-e { background-position: -32px -16px; } .ui-icon-triangle-1-se { background-position: -48px -16px; } .ui-icon-triangle-1-s { background-position: -64px -16px; } .ui-icon-triangle-1-sw { background-position: -80px -16px; } .ui-icon-triangle-1-w { background-position: -96px -16px; } .ui-icon-triangle-1-nw { background-position: -112px -16px; } .ui-icon-triangle-2-n-s { background-position: -128px -16px; } .ui-icon-triangle-2-e-w { background-position: -144px -16px; } .ui-icon-arrow-1-n { background-position: 0px -32px; } .ui-icon-arrow-1-ne { background-position: -16px -32px; } .ui-icon-arrow-1-e { background-position: -32px -32px; } .ui-icon-arrow-1-se { background-position: -48px -32px; } .ui-icon-arrow-1-s { background-position: -64px -32px; } .ui-icon-arrow-1-sw { background-position: -80px -32px; } .ui-icon-arrow-1-w { background-position: -96px -32px; } .ui-icon-arrow-1-nw { background-position: -112px -32px; } .ui-icon-arrow-2-n-s { background-position: -128px -32px; } .ui-icon-arrow-2-ne-sw { background-position: -144px -32px; } .ui-icon-arrow-2-e-w { background-position: -160px -32px; } .ui-icon-arrow-2-se-nw { background-position: -176px -32px; } .ui-icon-arrowstop-1-n { background-position: -192px -32px; } .ui-icon-arrowstop-1-e { background-position: -208px -32px; } .ui-icon-arrowstop-1-s { background-position: -224px -32px; } .ui-icon-arrowstop-1-w { background-position: -240px -32px; } .ui-icon-arrowthick-1-n { background-position: 0px -48px; } .ui-icon-arrowthick-1-ne { background-position: -16px -48px; } .ui-icon-arrowthick-1-e { background-position: -32px -48px; } .ui-icon-arrowthick-1-se { background-position: -48px -48px; } .ui-icon-arrowthick-1-s { background-position: -64px -48px; } .ui-icon-arrowthick-1-sw { background-position: -80px -48px; } .ui-icon-arrowthick-1-w { background-position: -96px -48px; } .ui-icon-arrowthick-1-nw { background-position: -112px -48px; } .ui-icon-arrowthick-2-n-s { background-position: -128px -48px; } .ui-icon-arrowthick-2-ne-sw { background-position: -144px -48px; } .ui-icon-arrowthick-2-e-w { background-position: -160px -48px; } .ui-icon-arrowthick-2-se-nw { background-position: -176px -48px; } .ui-icon-arrowthickstop-1-n { background-position: -192px -48px; } .ui-icon-arrowthickstop-1-e { background-position: -208px -48px; } .ui-icon-arrowthickstop-1-s { background-position: -224px -48px; } .ui-icon-arrowthickstop-1-w { background-position: -240px -48px; } .ui-icon-arrowreturnthick-1-w { background-position: 0px -64px; } .ui-icon-arrowreturnthick-1-n { background-position: -16px -64px; } .ui-icon-arrowreturnthick-1-e { background-position: -32px -64px; } .ui-icon-arrowreturnthick-1-s { background-position: -48px -64px; } .ui-icon-arrowreturn-1-w { background-position: -64px -64px; } .ui-icon-arrowreturn-1-n { background-position: -80px -64px; } .ui-icon-arrowreturn-1-e { background-position: -96px -64px; } .ui-icon-arrowreturn-1-s { background-position: -112px -64px; } .ui-icon-arrowrefresh-1-w { background-position: -128px -64px; } .ui-icon-arrowrefresh-1-n { background-position: -144px -64px; } .ui-icon-arrowrefresh-1-e { background-position: -160px -64px; } .ui-icon-arrowrefresh-1-s { background-position: -176px -64px; } .ui-icon-arrow-4 { background-position: 0px -80px; } .ui-icon-arrow-4-diag { background-position: -16px -80px; } .ui-icon-extlink { background-position: -32px -80px; } .ui-icon-newwin { background-position: -48px -80px; } .ui-icon-refresh { background-position: -64px -80px; } .ui-icon-shuffle { background-position: -80px -80px; } .ui-icon-transfer-e-w { background-position: -96px -80px; } .ui-icon-transferthick-e-w { background-position: -112px -80px; } .ui-icon-folder-collapsed { background-position: 0px -96px; } .ui-icon-folder-open { background-position: -16px -96px; } .ui-icon-document { background-position: -32px -96px; } .ui-icon-document-b { background-position: -48px -96px; } .ui-icon-note { background-position: -64px -96px; } .ui-icon-mail-closed { background-position: -80px -96px; } .ui-icon-mail-open { background-position: -96px -96px; } .ui-icon-suitcase { background-position: -112px -96px; } .ui-icon-comment { background-position: -128px -96px; } .ui-icon-person { background-position: -144px -96px; } .ui-icon-print { background-position: -160px -96px; } .ui-icon-trash { background-position: -176px -96px; } .ui-icon-locked { background-position: -192px -96px; } .ui-icon-unlocked { background-position: -208px -96px; } .ui-icon-bookmark { background-position: -224px -96px; } .ui-icon-tag { background-position: -240px -96px; } .ui-icon-home { background-position: 0px -112px; } .ui-icon-flag { background-position: -16px -112px; } .ui-icon-calendar { background-position: -32px -112px; } .ui-icon-cart { background-position: -48px -112px; } .ui-icon-pencil { background-position: -64px -112px; } .ui-icon-clock { background-position: -80px -112px; } .ui-icon-disk { background-position: -96px -112px; } .ui-icon-calculator { background-position: -112px -112px; } .ui-icon-zoomin { background-position: -128px -112px; } .ui-icon-zoomout { background-position: -144px -112px; } .ui-icon-search { background-position: -160px -112px; } .ui-icon-wrench { background-position: -176px -112px; } .ui-icon-gear { background-position: -192px -112px; } .ui-icon-heart { background-position: -208px -112px; } .ui-icon-star { background-position: -224px -112px; } .ui-icon-link { background-position: -240px -112px; } .ui-icon-cancel { background-position: 0px -128px; } .ui-icon-plus { background-position: -16px -128px; } .ui-icon-plusthick { background-position: -32px -128px; } .ui-icon-minus { background-position: -48px -128px; } .ui-icon-minusthick { background-position: -64px -128px; } .ui-icon-close { background-position: -80px -128px; } .ui-icon-closethick { background-position: -96px -128px; } .ui-icon-key { background-position: -112px -128px; } .ui-icon-lightbulb { background-position: -128px -128px; } .ui-icon-scissors { background-position: -144px -128px; } .ui-icon-clipboard { background-position: -160px -128px; } .ui-icon-copy { background-position: -176px -128px; } .ui-icon-contact { background-position: -192px -128px; } .ui-icon-image { background-position: -208px -128px; } .ui-icon-video { background-position: -224px -128px; } .ui-icon-script { background-position: -240px -128px; } .ui-icon-alert { background-position: 0px -144px; } .ui-icon-info { background-position: -16px -144px; } .ui-icon-notice { background-position: -32px -144px; } .ui-icon-help { background-position: -48px -144px; } .ui-icon-check { background-position: -64px -144px; } .ui-icon-bullet { background-position: -80px -144px; } .ui-icon-radio-on { background-position: -96px -144px; } .ui-icon-radio-off { background-position: -112px -144px; } .ui-icon-pin-w { background-position: -128px -144px; } .ui-icon-pin-s { background-position: -144px -144px; } .ui-icon-play { background-position: 0px -160px; } .ui-icon-pause { background-position: -16px -160px; } .ui-icon-seek-next { background-position: -32px -160px; } .ui-icon-seek-prev { background-position: -48px -160px; } .ui-icon-seek-end { background-position: -64px -160px; } .ui-icon-seek-start { background-position: -80px -160px; } .ui-icon-seek-first { background-position: -80px -160px; } .ui-icon-stop { background-position: -96px -160px; } .ui-icon-eject { background-position: -112px -160px; } .ui-icon-volume-off { background-position: -128px -160px; } .ui-icon-volume-on { background-position: -144px -160px; } .ui-icon-power { background-position: 0px -176px; } .ui-icon-signal-diag { background-position: -16px -176px; } .ui-icon-signal { background-position: -32px -176px; } .ui-icon-battery-0 { background-position: -48px -176px; } .ui-icon-battery-1 { background-position: -64px -176px; } .ui-icon-battery-2 { background-position: -80px -176px; } .ui-icon-battery-3 { background-position: -96px -176px; } .ui-icon-circle-plus { background-position: 0px -192px; } .ui-icon-circle-minus { background-position: -16px -192px; } .ui-icon-circle-close { background-position: -32px -192px; } .ui-icon-circle-triangle-e { background-position: -48px -192px; } .ui-icon-circle-triangle-s { background-position: -64px -192px; } .ui-icon-circle-triangle-w { background-position: -80px -192px; } .ui-icon-circle-triangle-n { background-position: -96px -192px; } .ui-icon-circle-arrow-e { background-position: -112px -192px; } .ui-icon-circle-arrow-s { background-position: -128px -192px; } .ui-icon-circle-arrow-w { background-position: -144px -192px; } .ui-icon-circle-arrow-n { background-position: -160px -192px; } .ui-icon-circle-zoomin { background-position: -176px -192px; } .ui-icon-circle-zoomout { background-position: -192px -192px; } .ui-icon-circle-check { background-position: -208px -192px; } .ui-icon-circlesmall-plus { background-position: 0px -208px; } .ui-icon-circlesmall-minus { background-position: -16px -208px; } .ui-icon-circlesmall-close { background-position: -32px -208px; } .ui-icon-squaresmall-plus { background-position: -48px -208px; } .ui-icon-squaresmall-minus { background-position: -64px -208px; } .ui-icon-squaresmall-close { background-position: -80px -208px; } .ui-icon-grip-dotted-vertical { background-position: 0px -224px; } .ui-icon-grip-dotted-horizontal { background-position: -16px -224px; } .ui-icon-grip-solid-vertical { background-position: -32px -224px; } .ui-icon-grip-solid-horizontal { background-position: -48px -224px; } .ui-icon-gripsmall-diagonal-se { background-position: -64px -224px; } .ui-icon-grip-diagonal-se { background-position: -80px -224px; } .ui-corner-all, .ui-corner-top, .ui-corner-left, .ui-corner-tl { border-top-left-radius: 4px; } .ui-corner-all, .ui-corner-top, .ui-corner-right, .ui-corner-tr { border-top-right-radius: 4px; } .ui-corner-all, .ui-corner-bottom, .ui-corner-left, .ui-corner-bl { border-bottom-left-radius: 4px; } .ui-corner-all, .ui-corner-bottom, .ui-corner-right, .ui-corner-br { border-bottom-right-radius: 4px; } .ui-widget-overlay { background: url("images/ui-bg_diagonals-thick_20_666666_40x40.png") 50% 50% repeat rgb(102, 102, 102); opacity: 0.5; } .ui-widget-shadow { margin: -5px 0px 0px -5px; padding: 5px; background: url("images/ui-bg_flat_10_000000_40x100.png") 50% 50% repeat-x rgb(0, 0, 0); opacity: 0.2; border-radius: 5px; } body { font-family: "Helvetica Neue", Arial, sans-serif; text-rendering: optimizelegibility; font-size: 16px; line-height: 24px; color: rgb(109, 110, 114); } p { margin: 0px 0px 24px; } a { text-decoration: none; color: rgb(176, 114, 53); } a:hover { text-decoration: underline; } article { font-size: 14px; } h1 { color: rgb(176, 114, 53); margin: 0px 0px 24px; } h1.destacado { background-color: rgb(230, 174, 103); color: rgb(255, 255, 255); float: left; font-size: 18px; padding: 3px 12px 3px 72px; margin: 0px 0px 18px; } @media print { h1.destacado { padding: 3px 0px !important; }} h1.destacado + * { clear: both; } h2 { color: rgb(176, 114, 53); font-weight: bold; margin: 24px 0px 0px; font-size: 16px; } h1 a { color: rgb(255, 255, 255); } h2 a, h3 a, h4 a, h5 a, h6 a { color: rgb(176, 114, 53); } .descricao-item { font-weight: bold; color: rgb(170, 170, 170); } #conteudo { padding-top: 20px; width: 100%; } #conteudo-pagina { } #area-titulo { width: 740px; clear: left; float: left; margin-top: 2em; } #conteudo-pagina ul { list-style-image: url("Images/bullet_redondo.png"); padding-left: 24px; margin: 24px 0px; } #conteudo-pagina ol { padding-left: 24px; } #conteudo-pagina ul.lista-links span.texto-destaque { color: rgb(178, 114, 53); } #conteudo-pagina ul.lista-links { list-style: none; padding: 0px; } #conteudo-pagina ul.lista-legislacao-agrupada { padding-left: 20px; } #conteudo-pagina ul.lista-links li { color: rgb(109, 110, 113); } #conteudo-pagina a { color: rgb(178, 114, 53); } #conteudo-pagina table { border: 1px solid rgb(223, 173, 108); border-collapse: collapse; margin: 24px auto; min-width: 480px; } #conteudo-pagina table th, #conteudo-pagina table td { background-color: rgb(255, 255, 255); border: 1px solid rgb(247, 226, 194); color: rgb(109, 110, 113); vertical-align: middle; padding: 0.3em 0.7em; } #conteudo-pagina table tr.lt { background-color: rgb(217, 217, 217); } #conteudo-pagina table tr.lc { background-color: rgb(255, 255, 255); } #conteudo-pagina table tr.le { background-color: rgb(228, 228, 228); } #conteudo-pagina table th { color: rgb(178, 114, 53); font-weight: bold; text-align: center; } #conteudo-pagina tr.par td { background-color: rgb(246, 240, 226); } #conteudo-pagina table p[align="center"] { text-align: center; } #conteudo-pagina table p { padding: 0px 5px; } #conteudo-pagina p.mais { background: url("Images/seta_dupla_mais.gif") left center no-repeat transparent; padding-left: 15px; font-weight: bold; float: right; margin-top: 1.5em; margin-right: 40px; } #conteudo-pagina p.mais a { color: rgb(218, 151, 64); text-decoration: none; clear: both; border: none; } #conteudo-pagina p.mais a:hover { text-decoration: underline; border: none; background-color: transparent; } .grid-container { margin-left: auto; margin-right: auto; width: 960px; } .grid-1, .grid-2, .grid-3, .grid-4 { display: inline; float: left; position: relative; margin-left: 12px; margin-right: 12px; } .push-1, .pull-1, .push-2, .pull-2, .push-3, .pull-3, .push-4, .pull-4 { position: relative; } .alpha { margin-left: 0px; } .omega { margin-right: 0px; } .grid-container .grid-1 { width: 216px; } .grid-container .grid-2 { width: 456px; } .grid-container .grid-3 { width: 696px; } .grid-container .grid-4 { width: 936px; } .grid-container .prefix-1 { padding-left: 240px; } .grid-container .prefix-2 { padding-left: 480px; } .grid-container .prefix-3 { padding-left: 720px; } .grid-container .suffix-1 { padding-right: 240px; } .grid-container .suffix-2 { padding-right: 480px; } .grid-container .suffix-3 { padding-right: 720px; } .grid-container .push-1 { left: 240px; } .grid-container .push-2 { left: 480px; } .grid-container .push-3 { left: 720px; } .grid-container .pull-1 { left: -240px; } .grid-container .pull-2 { left: -480px; } .grid-container .pull-3 { left: -720px; } @media screen and (max-width: 480px) { .grid-container { margin-left: auto; margin-right: auto; width: auto; } .grid-1, .grid-2, .grid-3, .grid-4 { display: block; float: none; position: static; margin: 0px; } .grid-container .grid-1, .grid-container .grid-2, .grid-container .grid-3, .grid-container .grid-4 { width: auto; }} html, button, input, select, textarea { color: rgb(34, 34, 34); } ::selection { background: rgb(179, 212, 252); text-shadow: none; } hr { display: block; height: 1px; border-width: 1px 0px 0px; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; border-top-style: solid; border-top-color: rgb(204, 204, 204); margin: 1em 0px; padding: 0px; } img { vertical-align: middle; } fieldset { border: 0px; margin: 0px; padding: 0px; } textarea { resize: vertical; } .chromeframe { margin: 0.2em 0px; background: rgb(204, 204, 204); color: rgb(0, 0, 0); padding: 0.2em 0px; } @media only screen and (min-width: 35em) {} @media print, (-o-min-device-pixel-ratio: 5/4), (-webkit-min-device-pixel-ratio: 1.25), (min-resolution: 120dpi) {} .ir { background-color: transparent; border: 0px; overflow: hidden; } .ir::before { content: ""; display: block; width: 0px; height: 150%; } .hidden { visibility: hidden; display: none !important; } .visuallyhidden { border: 0px; clip: rect(0px, 0px, 0px, 0px); height: 1px; margin: -1px; overflow: hidden; padding: 0px; position: absolute; width: 1px; } .visuallyhidden.focusable:active, .visuallyhidden.focusable:focus { clip: auto; height: auto; margin: 0px; overflow: visible; position: static; width: auto; } .invisible { visibility: hidden; } .clearfix::before, .clearfix::after { content: " "; display: table; } .clearfix::after { clear: both; } .clearfix { } @media print { * { background: transparent !important; color: rgb(0, 0, 0) !important; box-shadow: none !important; text-shadow: none !important; } a, a:visited { text-decoration: underline; } a[href^="http"]::after { content: " (" attr(href) ")"; } abbr[title]::after { content: " (" attr(title) ")"; } .ir a::after, a[href^="javascript:"]::after, a[href^="#"]::after { content: ""; } pre, blockquote { border: 1px solid rgb(153, 153, 153); break-inside: avoid; } thead { display: table-header-group; } tr, img { break-inside: avoid; } img { max-width: 100% !important; } @page { margin: 0.5cm; } p, h2, h3 { orphans: 3; widows: 3; } h2, h3 { break-after: avoid; }} html { background-image: url("Images/pagina-bg.png"); background-repeat: repeat-x; background-color: rgb(248, 248, 248); margin: 0px; } body { box-shadow: rgb(186, 186, 186) 0px 0px 12px; width: 960px; min-width: 960px; margin: 0px auto; transform-origin: 50% 0px; transition: transform 0.5s linear 0s; } .lt-ie9 body { border-width: 0px 1px 1px; border-style: solid; border-color: rgb(186, 186, 186); border-image: initial; } @media print { #container-barra-governo, .cabecalho-sped { display: none; }} .cabecalho-sped { background-color: rgb(255, 255, 255); position: relative; background-image: url("Images/cabecalho-bg.png"); height: 174px; background-position: 100% 50%; background-repeat: no-repeat; } .logo { display: block; position: absolute; top: 54px; left: 46px; width: 182px; height: 73px; margin: 0px; background-image: url("Images/marca-sped.png"); background-position: 50% 50%; background-repeat: no-repeat; } .ajuste-fonte { position: relative; width: 260px; height: 24px; float: right; padding: 0px; margin: 0px; list-style-type: none; font-size: 0.1px; } .botao { display: block; float: left; position: relative; height: 24px; font-size: 12px; background-repeat: no-repeat; } .botao a { display: block; width: 100%; height: 100%; } .fonte-normal { width: 104px; background-image: url("Images/icon-a.png"); background-position: 7px 50%; } .fonte-normal a { padding-left: 24px; width: 80px; } .aumentar-fonte, .diminuir-fonte { width: 24px; background-position: 50% 50%; } .aumentar-fonte { background-image: url("Images/icon-a-mais.png"); } .diminuir-fonte { background-image: url("Images/icon-a-menos.png"); } .link-home { background-image: url("Images/icon_home.png"); background-position: 100% 50%; width: 105px; } .menu-geral-sped { font-size: 14px; position: absolute; height: 22px; border: 1px solid rgb(243, 185, 103); background-color: rgb(249, 245, 235); margin: 0px; padding: 0px; top: 150px; left: 252px; width: 508px; } .menu-geral-sped a { color: rgb(109, 110, 114); text-decoration: none; } .menu-geral-sped, .submenu { padding: 0px; margin: 0px; list-style-type: none; } .menu-geral-sped > .item { font-size: 12px; font-weight: bold; position: relative; display: block; float: left; line-height: 22px; border-right: 1px solid rgb(243, 185, 103); padding: 0px 12px; } .menu-geral-sped > .item:hover { background-color: rgb(246, 219, 176); } .menu-geral-sped > .item:last-child { border-right: none; } .menu-geral-sped .submenu { position: absolute; top: 22px; left: -1px; display: none; background-color: rgb(249, 245, 234); z-index: 100; min-width: 150px; border: 1px solid rgb(243, 185, 103); padding: 0px 0px 6px; border-bottom-right-radius: 3px; border-bottom-left-radius: 3px; box-shadow: rgba(243, 185, 103, 0.41) 0px 2px 2px; } .menu-geral-sped .item:hover > .submenu, .submenu:hover { display: block; } .menu-geral-sped .submenu > .item { padding: 0px 12px; font-weight: normal; position: relative; } .menu-geral-sped .submenu > .item > a { display: block; width: 100%; height: 100%; } .menu-geral-sped .submenu > .item:hover { background-color: rgb(255, 255, 255); } .ui-tooltip { font-size: 14px; padding: 2px 4px; } .pesquisa-no-sped { display: block; position: absolute; width: 198px; height: 92px; top: 82px; left: 762px; text-align: center; padding-top: 40px; } .pesquisa-no-sped legend { font-family: "Trebuchet MS", sans-serif; color: rgb(255, 255, 255); display: block; position: absolute; height: 28px; top: -9px; left: 10px; width: 184px; text-align: center; line-height: 28px; } .pesquisa-no-sped input { border: 1px solid rgb(199, 165, 120); border-radius: 3px; padding: 0px 4px; margin: 0px; width: 90px; height: 22px; line-height: 22px; font-size: 12px; } .pesquisa-no-sped button { margin: 0px; padding: 0px 4px; height: 24px; line-height: 22px; border: 1px solid rgb(160, 152, 142); background-color: rgb(224, 223, 227); } .not-ie .pesquisa-no-sped button { position: relative; top: 1px; } #conteudo { padding: 24px 0px; background-color: rgb(255, 255, 255); } .container-conteudo-item { } @media print { .container-conteudo-item { display: block !important; width: 100% !important; float: none !important; }} .barra-lateral { font-family: "Trebuchet MS", "Helvetica Neue", Arial, sans-serif; margin-left: 0px; font-size: 14px; width: 228px !important; } @media print { .barra-lateral { display: none; }} .barra-lateral a { color: rgb(109, 110, 114); } .barra-lateral .navegacao-submenu, .barra-lateral .navegacao-menu { padding: 0px; margin: 0px; list-style-type: none; } .barra-lateral .navegacao-menu { } .barra-lateral .navegacao-painel, .barra-lateral .navegacao-submenu { font-size: 12px; background-color: rgb(249, 245, 235); margin-bottom: 24px; padding: 13px 0px; } .barra-lateral .navegacao-submenu { text-indent: 60px; } .barra-lateral .titulo-menu { color: rgb(65, 64, 66); background-image: url("Images/titulo-menu-bg.png"); background-repeat: repeat-y; font-weight: bold; margin: 0px; position: relative; text-indent: 60px; } .barra-lateral .titulo-menu::before { position: absolute; background-color: rgb(218, 149, 71); border-right: 1px solid white; display: block; width: 47px; height: 24px; content: ""; background-position: 50% 50%; background-repeat: no-repeat; } .barra-lateral .titulo-menu.projetos::before { background-image: url("Images/icon-projetos.png"); } .barra-lateral .titulo-menu.downloads::before { background-image: url("Images/icon-downloads.png"); } .barra-lateral .titulo-menu.portais::before { background-image: url("Images/icon-portais.png"); } .barra-lateral .downloads li::before { position: absolute; display: block; width: 48px; height: 24px; content: ""; background-position: 100% 50%; background-repeat: no-repeat; background-image: url("Images/icon-download.png"); } .barra-lateral .downloads li.emissorcte::before { background-image: url("Images/icon-emissorcte.png"); } .barra-lateral .downloads li.visualizadorsped::before { background-image: url("Images/icon-visualizadorsped.png"); } .barra-lateral .downloads li.receitanet::before { background-image: url("Images/icon-receitanet.png"); } .barra-lateral .navegacao-painel p { margin: 0px 0px 0px 60px; } .barra-lateral .navegacao-painel select { display: block; margin-left: 60px; border: 1px solid silver; width: 154px; } @media print { .menu-projeto { display: none; }} .breadcrumbs { font-size: 12px; line-height: 20px; padding: 0px; margin: 2px 0px 26px; list-style-type: none; } .breadcrumbs::before { display: inline-block; background-color: rgb(193, 184, 169); color: rgb(255, 255, 255); content: "Você está aqui:"; padding: 0px 6px; margin-right: 6px; } .breadcrumbs li { display: inline; } .breadcrumbs li::after { content: " | "; } .breadcrumbs li:last-child::after { content: ""; } .breadcrumbs li:last-child { font-weight: bold; } @media print { .rodape-sped { display: none; }} .rodape-sped { border-top: 2px solid rgb(255, 255, 255); color: rgb(136, 136, 136); font-size: 12px; background-color: rgb(249, 245, 235); } .rodape-sped .col { } .rodape-sped h2 { font-size: 14px; font-weight: bold; margin: 12px 0px; } .rodape-sped ul { padding: 0px; margin: 0px; list-style-type: none; } .rodape-sped a { color: rgb(109, 110, 114); } .rodape-sped .logo-receita { display: block; margin: 0px auto; border: none; } .rodape-sped .grid-1 { float: none; } @media screen and (max-width: 480px) { #container-barra-governo, #barra-governo { display: none !important; } html { background-color: rgb(204, 204, 204); background-image: none; } body { box-shadow: none; width: auto; min-width: 300px; max-width: 480px; margin: 0px auto; background-color: rgb(255, 255, 255); } .cabecalho-sped { position: relative; height: 62px; background: linear-gradient(to right, rgb(254, 254, 253) 0%, rgb(249, 235, 205) 100%); } .cabecalho-sped > a { background: url("Images/mobile/titulo.png") 51px 36px no-repeat transparent; display: block; position: absolute; top: 10px; left: 15px; width: 280px; height: 48px; } .logo { position: absolute; top: 0px; left: 0px; width: 102px; height: 40px; margin: 0px; background-image: url("Images/mobile/logo.png"); } .ajuste-fonte { display: none; } .menu-geral-sped { display: none; font-size: 1em; position: static; height: 22px; border: 1px solid rgb(243, 185, 103); background-color: rgb(249, 245, 235); margin: 0px; padding: 0px; top: 150px; left: 252px; width: 508px; } .pesquisa-no-sped { display: none; position: static; width: 198px; height: 92px; top: 82px; left: 62px; text-align: center; padding-top: 40px; } #conteudo { padding: 0px 20px; width: auto; margin-top: 2em; } .barra-lateral { display: none !important; } .breadcrumbs { display: none; } .rodape-sped { border-top: 1px solid rgb(176, 114, 53); margin: 0px 15px; padding: 5px; background-color: transparent; } .rodape-sped h2, .rodape-sped ul { display: none; }} .grupos-legislacao { padding: 5px 15px; } .grupos-legislacao h2 { padding: 0px; margin: 0px; } .anexos-legislacao { position: relative; display: block; padding: 12px; background-color: rgb(249, 245, 235); font-size: 12px; line-height: 20px; margin: 24px 0px 24px 48px; } .seta-acima { position: relative; } .seta-acima::before { display: block; width: 0px; height: 0px; content: ""; position: absolute; top: -20px; left: 20px; border-width: 10px; border-style: solid; border-color: rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(249, 245, 235); border-image: initial; } .anexos-legislacao p { margin-bottom: 12px; } .anexos-legislacao p:last-child { margin-bottom: 0px; } .descricao-anexo::before { display: inline; content: " — "; } #pasta-legislacao h2 { margin-top: 48px; } @media print { .menu-projeto { display: none !important; }} .cabecalho-projeto h1 { font-size: 18px; } ul.menu { position: relative; padding: 0px; display: block; list-style-type: none; } ul.menu > .item { position: relative; float: left; padding: 0px 12px; background-color: rgb(255, 255, 255); } .item > .menu { display: none; position: absolute; top: 22px; } .item:hover > .menu { display: block; } .item > .menu:hover { display: block; } .menu-projeto { left: -12px; margin: 0px 0px 24px; clear: both; font-size: 12px; } .menu-projeto a { text-decoration: none; display: block; width: 100%; height: 100%; } .menu-projeto > .item { height: 22px; line-height: 22px; border-width: 1px; border-style: solid; border-color: transparent transparent transparent rgb(243, 185, 103); border-image: initial; z-index: 0; } .menu-projeto > .item:hover + .item, .menu-projeto > .item:first-child { border-left: 1px solid transparent; } .menu-projeto > .item:hover { background-color: rgb(250, 224, 189); border: 1px solid rgb(243, 185, 103); box-shadow: rgba(0, 0, 0, 0.2) 2px 2px 4px; z-index: 100; } .menu-projeto > .item > .menu { left: -1px; background-color: rgb(255, 255, 255); border: 1px solid rgb(243, 185, 103); box-shadow: rgba(0, 0, 0, 0.2) 2px 2px 4px; min-width: 150px; } .menu-projeto > .item > .menu > .item { display: block; float: none; white-space: nowrap; } .menu-projeto > .item > .menu > .item:hover { background-color: rgb(250, 224, 189); } .destaque { margin-bottom: 48px; } .destaque .data { margin: 0px; color: rgb(176, 114, 53); } .todos-destaques { text-align: right; } #conteudo-pagina h2.titulo-destaque-ano { padding: 0px; cursor: pointer; margin: 10px 0px; font-size: 18px; } #conteudo-pagina .destaque-ano { padding-left: 10px; } #conteudo-pagina .destaque-ano h3.titulo-destaque-mes { font-size: 16px; cursor: pointer; margin: 0px; color: rgb(178, 114, 53); } #conteudo-pagina .destaque-ano .destaque-mes { padding-left: 10px; } #conteudo-pagina .destaque-ano .destaque-mes ul.lista-destaque-mes { margin: 5px 0px; list-style: none; } .atributos-item { display: block; padding: 12px; background-color: rgb(249, 245, 235); } .atributos-item dt { font-weight: bold; float: left; min-width: 144px; text-align: right; padding-right: 24px; } ol.lista-aninhada { list-style-type: none; } span.h3 { font-weight: bold; } span.h4 { font-weight: bold; } span.h5 { font-weight: bold; } .pergunta-titulo { color: rgb(178, 114, 53); font-size: 1em; margin: 1em 0px 0px 40px; cursor: pointer; } .assunto-titulo:hover, .secao-titulo:hover, .pergunta-titulo:hover { text-decoration: underline; } .pergunta-conteudo { margin: 0px 0px 0px 40px; padding: 1px; } #faq .pergunta-conteudo p { margin-left: 1px; } #faq { margin: 0px 0px 0px 40px; } #faq, #faq { margin-top: 3em; } #faq .secao-titulo { color: rgb(178, 114, 53); font-size: 1.1em; margin: 1em 0px 0px; cursor: pointer; font-weight: bold; } #faq .secao-conteudo, #faq .assunto-conteudo, #faq .pergunta-conteudo { margin-top: 0.8em; margin-left: 1.5em; } #faq .assunto-titulo { color: rgb(178, 114, 53); font-size: 1em; cursor: pointer; margin: 1em 0px 0px; } #faq .pergunta-titulo { color: rgb(109, 110, 113); font-size: 1em; margin: 1em 0px 0px; cursor: pointer; font-weight: bold; } h6 { font-size: 1em; } #fale-conosco { border: 1px solid rgb(230, 174, 103); margin-top: 25px; padding: 15px; text-align: center; background-color: rgb(249, 245, 235); } #fale-conosco p { margin: 0px; } li.li-pergunta::before { color: rgb(109, 110, 113); font-size: 1em; margin: 1em 0px 0px; cursor: pointer; font-weight: bold; } li.li-grupo::before { color: rgb(178, 114, 53); font-size: 1.1em; margin: 1em 0px 0px; cursor: pointer; font-weight: bold; } div.pergunta-conteudo { display: none; } #faq .secao-titulo + ol { display: none; } .pergunta-conteudo p, .pergunta-formulario p { margin: 0px; } .pergunta-formulario { color: rgb(114, 114, 114); font-size: 13px; line-height: 18px; text-align: justify; margin-left: 1.5em; } .pesquisa-satisfacao { border: 1px solid rgb(218, 149, 71); background-color: rgb(249, 245, 235); padding: 10px 30px 10px 25px; margin-top: 10px; } .pesquisa-satisfacao textarea { width: 100%; height: 90px; } .pesquisa-satisfacao #botao-enviar { background-color: rgb(218, 149, 71); border: 1px solid rgb(218, 149, 71); color: white; font-size: 12px; padding: 3px 10px; cursor: pointer; display: none; } .pesquisa-satisfacao .sugestao .caracteres { font-size: 10px; color: rgb(39, 105, 57); position: relative; } .pesquisa-satisfacao .resposta { left: 39px; position: relative; } .pesquisa-satisfacao .facil .resposta { left: 115px; } .sugestao, .pergunta-formulario .facil { display: none; } .pesquisa-satisfacao .msg { text-align: center; display: none; } .pesquisa-satisfacao .linkFechar, .pesquisa-satisfacao .linkAbrir { float: right; padding: 10px 0px; display: none; width: 100%; bottom: -12px; position: relative; } .pesquisa-satisfacao .linkFechar { background: url("Images/v_fechar.png") right top no-repeat; } .pesquisa-satisfacao .linkAbrir { background: url("Images/v.png") right top no-repeat; } .pesquisa-satisfacao .captcha { margin: 15px 0px 0px; display: none; } .pesquisa-satisfacao .captcha input { float: left; display: block; font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 10px; border: 1px solid rgb(156, 156, 156); margin-bottom: 4px; margin-right: 1px; margin-left: 4px; width: 99px; } .pesquisa-satisfacao .captcha .captcha-imagem { padding: 0px 0px 45px; } .pesquisa-satisfacao .captcha label, .pesquisa-satisfacao .captcha a { text-align: right; float: left; display: block; font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 9px; } .pesquisa-satisfacao .captcha a { padding-left: 5px; } .pesquisa-satisfacao .captcha .imagem-captcha { width: 32%; border: 0px; position: relative; left: 20px; height: 60px; } .pesquisa-satisfacao .captcha p.informativo { margin-top: -130px; } .pesquisa-satisfacao .captcha #linkSomVoltar { padding: 0px; } .pesquisa-satisfacao .captcha .linkAcionaSomCaptcha { background: url("Images/icon-som-captcha.gif") right top no-repeat; width: 17px; height: 17px; padding-left: 0px; } .pesquisa-satisfacao .util { padding-bottom: 10px; } .pesquisa-satisfacao .util, .pesquisa-satisfacao .facil, .pesquisa-satisfacao .sugestao p { padding-top: 10px; } .pesquisa-satisfacao #captcha-som { display: none; } .pesquisa-satisfacao img { display: none; } .pesquisa-satisfacao img[src*="data"] { display: block; } @media screen and (max-width: 480px) { .m-menu-mobile { background: rgb(241, 210, 164); padding: 0px 0px 0px 15px; font-size: 0.9em; position: relative; font-weight: bold; } .m-menu-mobile div { display: inline-block; padding: 0px; list-style: none; text-align: center; width: 30%; margin: 0px; border: none; } .m-menu-mobile div + div { padding: 0px; } .m-menu-mobile a { border-top: 2px solid rgb(241, 210, 164); margin: 0px auto; padding: 0px; list-style: none; display: block; text-align: center; width: auto; color: rgb(255, 255, 255); text-decoration: none; background: none left center no-repeat rgb(231, 174, 103); } .m-menu-mobile .aberto a { background-color: rgb(255, 255, 255); color: rgb(231, 174, 103); } .m-menu-mobile div + div a { background-image: url("Images/mobile/separador.png"); } .m-menu-mobile .aberto + div a { background-image: none; } .m-painel-mobile { display: none; } ul.m-menu-projeto, ul.m-menu { display: none; list-style: none; margin: 0px; padding: 0px; } ul.m-menu-projeto { display: block; margin-bottom: 2em; clear: both; } ul.m-menu-projeto li ul, ul.m-menu .submenu { display: none !important; } ul.m-menu-projeto li a, ul.m-menu li a { border-bottom: 1px solid rgb(234, 215, 198); display: block; padding: 0.5em 0px 0.5em 10px; margin: 0px 1em; color: rgb(105, 105, 105); font-size: 0.8em; text-decoration: none; background: url("Images/mobile/seta.png") right center no-repeat transparent; } ul.m-menu-projeto li a { padding: 0.3em 10px; margin: 0px; font-size: 0.9em; } ul.m-menu-projeto li a:hover, ul.m-menu li a:hover { background-color: rgb(249, 245, 234); } .m-fecha-menu a { display: block; text-align: center; padding: 0.8em 1em; font-size: 0.8em; font-weight: bold; border-bottom: 1px solid rgb(176, 114, 53); } .m-menu-mobile div.m-busca { position: absolute; border: none; top: 0px; right: 15px; width: auto; } .m-menu-mobile div.m-busca a { background: url("Images/mobile/lupa.png") 5px center no-repeat transparent; border: none; margin-top: 2px; padding: 0px 10px 0px 25px; display: block; font-weight: normal; font-size: 0.9em; } .m-menu-mobile div.m-busca.aberto a { background-color: rgb(255, 255, 255); } .m-menu-busca { display: none; border-bottom: 1px solid rgb(234, 215, 198); padding: 10px 15px; } .m-menu-busca legend { display: none; } .m-menu-busca input { border: 1px solid rgb(199, 165, 120); border-radius: 3px; padding: 0px 4px; margin: 0px 5% 0px 0px; width: 65%; height: 2em; line-height: 2em; font-size: 0.8em; } .m-menu-busca button { line-height: 2em; font-size: 0.8em; margin: 0px; width: 25%; padding: 0px 4px; border: none; border-radius: 3px; background-color: rgb(224, 223, 227); } .cabecalho-projeto h1 { background-color: rgb(230, 174, 103); float: left; font-size: 1.1em; color: rgb(255, 255, 255); margin: 0px 0px 18px -20px; padding: 0px 25px 0px 30px; } h1.destacado { border-bottom: 1px solid rgb(194, 192, 193); display: block; float: none; background: none; color: rgb(176, 114, 53); font-size: 1.1em; padding: 0px; margin: 1em 0px; }} #barra-brasil div, #barra-brasil a, #barra-brasil ul, #barra-brasil li { margin: 0px; padding: 0px; border: 0px; font-size: 100%; font-family: inherit; vertical-align: baseline; } #barra-brasil ul { list-style: none; } @font-face { font-family: "Open Sans"; font-style: normal; font-weight: 700; src: local("Open Sans Bold"), local("OpenSans-Bold"), url("//barra.brasil.gov.br/static/opensans-bold.woff") format("woff"); } #barra-brasil { height: 32px; background: rgb(241, 241, 241); font-weight: bold; font-size: 12px; line-height: 32px; font-family: "Open Sans", Arial, Helvetica, sans-serif; } #barra-brasil a { text-decoration: none; } div#wrapper-barra-brasil { position: relative; overflow: hidden; margin: 0px auto; width: 100%; max-width: 960px; } #barra-brasil .brasil-flag { float: left; padding: 7px 0px 6px; width: 115px; height: 19px; border-right: 2px solid rgb(223, 223, 223); } #barra-brasil .brasil-flag .link-barra { display: block; padding-left: 42px; width: 43px; background: url("data:image/png;base64,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") 8px center no-repeat; text-transform: uppercase; line-height: 19px; } #barra-brasil .acesso-info { position: absolute; left: 130px; } #barra-brasil .list { position: absolute; top: 0px; right: 0px; } #barra-brasil .list .first { border-left: 2px solid rgb(223, 223, 223); } #barra-brasil .list-item { display: inline-block; padding: 0px 15px 0px 13px; height: 32px; border-right: 2px solid rgb(223, 223, 223); } #barra-brasil .link-barra { color: rgb(96, 96, 96); } @media screen and (max-width: 668px) { #barra-brasil .list { top: -100px; }} @media screen and (min-width: 960px) { #wrapper-barra-brasil { width: 960px; }}</style>