{"id":331,"date":"2021-03-31T10:20:40","date_gmt":"2021-03-31T13:20:40","guid":{"rendered":"https:\/\/sefaz.ac.gov.br\/portal\/?page_id=331"},"modified":"2025-06-17T09:36:07","modified_gmt":"2025-06-17T12:36:07","slug":"destda","status":"publish","type":"page","link":"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=331","title":{"rendered":"DeSTDA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"331\" class=\"elementor elementor-331\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e0e8781 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0e8781\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e3667c\" data-id=\"3e3667c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c31f90 elementor-widget elementor-widget-heading\" data-id=\"5c31f90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">DeSTDA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ec1143 elementor-widget elementor-widget-heading\" data-id=\"7ec1143\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Declara\u00e7\u00e3o de Substitui\u00e7\u00e3o Tribut\u00e1ria, Diferencial de Al\u00edquota e Antecipa\u00e7\u00e3o<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fa01a9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa01a9d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4adba24\" data-id=\"4adba24\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2fb1de5 elementor-widget elementor-widget-heading\" data-id=\"2fb1de5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sobre o DeSTDA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ef2ad3 elementor-widget elementor-widget-heading\" data-id=\"3ef2ad3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">( Declara\u00e7\u00e3o de Substitui\u00e7\u00e3o Tribut\u00e1ria, Diferencial de Al\u00edquota e Antecipa\u00e7\u00e3o )<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20bf9e6 elementor-widget elementor-widget-text-editor\" data-id=\"20bf9e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Trata-se de declara\u00e7\u00e3o de interesse das administra\u00e7\u00f5es tribut\u00e1rias das unidades federadas, a ser prestada pela ME ou EPP optante pelo Simples Nacional, quando respons\u00e1vel pelo recolhimento do ICMS de que tratam as al\u00edneas \u201ca\u201d (substitui\u00e7\u00e3o tribut\u00e1ria), \u201cg\u201d (antecipa\u00e7\u00e3o) e \u201ch\u201d (diferencial de al\u00edquotas) do inciso XIII do \u00a7 1\u00ba do art. 13 da Lei Complementar n\u00ba 123, de 14 de dezembro de 2006, institu\u00edda pelo Ato Cotepe\/ICMS n\u00ba 47, de 04 de dezembro de 2015, e autorizada pelo art. 69-A da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 29 de novembro de 2011.<\/p><p>A UF \u00e9 competente para definir sobre a obrigatoriedade de uso da DeSTDA de seus contribuintes, bem como daqueles localizados em outras UFs quando realizarem opera\u00e7\u00f5es\/presta\u00e7\u00f5es em que o ICMS seja destinado \u00e0quela UF, nas situa\u00e7\u00f5es previstas nas al\u00edneas \u201ca\u201d, \u201cg\u201d e \u201ch\u201d do inciso XIII do \u00a71\u00ba do art. 13 da Lei Complementar n\u00ba 123\/2006.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c9555c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c9555c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-461f33b\" data-id=\"461f33b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82cbb29 elementor-widget elementor-widget-text-editor\" data-id=\"82cbb29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>A DeSTDA dever\u00e1 ser informada POR ESTABELECIMENTO ou PELA MATRIZ que realize a opera\u00e7\u00e3o\/presta\u00e7\u00e3o:<\/strong><\/p><ul><li>sujeita \u00e0 ST tendo o declarante como o sujeito passivo da obriga\u00e7\u00e3o tribut\u00e1ria de ICMS;<\/li><li>devido por antecipa\u00e7\u00e3o em entrada interestadual com encerramento da tributa\u00e7\u00e3o;<\/li><li>devido por antecipa\u00e7\u00e3o em entrada interestadual sem o encerramento da tributa\u00e7\u00e3o;<\/li><li>diferen\u00e7a de al\u00edquota na condi\u00e7\u00e3o de adquirente de bem para ativo ou material de uso e consumo;<\/li><li>em que exista ICMS devido pelo destinat\u00e1rio n\u00e3o contribuinte do ICMS, devido pela condi\u00e7\u00e3o estabelecida pela EC 87, em que, mesmo na condi\u00e7\u00e3o de remetente, tenha assumido a responsabilidade pelo recolhimento desse imposto perante a UF de destino;<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24e809a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24e809a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-80185ad\" data-id=\"80185ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72fa6f5 elementor-widget elementor-widget-heading\" data-id=\"72fa6f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">I. Contribuintes em Estados que ir\u00e3o adotar a DeSTDA:<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48e8b9d elementor-widget elementor-widget-text-editor\" data-id=\"48e8b9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Os contribuintes localizados nos Estados que venham a adotar o uso da DeSTDA dever\u00e3o acessar a p\u00e1gina da Secretaria da Fazenda do Estado em que est\u00e3o localizados seus estabelecimentos e baixar o programa (aplicativo).\u00a0<\/p><p>Se o contribuinte realizar exclusivamente opera\u00e7\u00f5es\/presta\u00e7\u00f5es de entrada no territ\u00f3rio do Estado em que est\u00e1 localizado, ou opera\u00e7\u00f5es e presta\u00e7\u00f5es internas dentro desse mesmo Estado, dever\u00e1 verificar se a Secretaria da Fazenda obriga o uso\/assinatura das informa\u00e7\u00f5es na DeSTDA por meio de certifica\u00e7\u00e3o digital padr\u00e3o ICP-Brasil.<\/p><p>Caso o contribuinte efetue remessas para outra unidade da Federa\u00e7\u00e3o dever\u00e1 assinar o arquivo transmitido pela DeSTDA por meio de Certifica\u00e7\u00e3o Digital padr\u00e3o ICP-Brasil.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25959df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25959df\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aea9e5a\" data-id=\"aea9e5a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bce234 elementor-widget elementor-widget-heading\" data-id=\"4bce234\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">II. Contribuintes em Estados que n\u00e3o adotem a DeSTDA<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9661ca3 elementor-widget elementor-widget-text-editor\" data-id=\"9661ca3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Os contribuintes localizados nos Estados que n\u00e3o implementarem o uso da DeSTDA n\u00e3o necessitar\u00e3o baixar e preencher o programa\/aplicativo desde que n\u00e3o realizem opera\u00e7\u00f5es\/presta\u00e7\u00f5es destinadas a outra unidade da Federa\u00e7\u00e3o.<\/p><p>Por\u00e9m, o contribuinte dever\u00e1 baixar o aplicativo para preenchimento e entrega da DeSTDA caso realize opera\u00e7\u00f5es\/presta\u00e7\u00f5es destinadas a outra unidade da Federa\u00e7\u00e3o.<\/p><p>O contribuinte dever\u00e1 assinar o arquivo transmitido pela DeSTDA por meio de Certifica\u00e7\u00e3o Digital padr\u00e3o ICM-Brasil.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7458f13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7458f13\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a01f4f\" data-id=\"0a01f4f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9696a0f elementor-widget elementor-widget-heading\" data-id=\"9696a0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Arquivos e Links<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-922fb81 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"922fb81\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-0a1fe86\" data-id=\"0a1fe86\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef8e84f elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"ef8e84f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/\" target=\"_blank\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Acesso ao Site SEDIF\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/\" target=\"_blank\" >\n\t\t\t\t\t\t\tAcesso ao Site SEDIF\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-0348e13\" data-id=\"0348e13\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bca0e00 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"bca0e00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/download\/manual_do_usuario_sedif_sn.pdf\" target=\"_blank\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Manual do Usu\u00e1rio \">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/download\/manual_do_usuario_sedif_sn.pdf\" target=\"_blank\" >\n\t\t\t\t\t\t\tManual do Usu\u00e1rio \t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c5171cd\" data-id=\"c5171cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05a6dd2 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"05a6dd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/download\/perguntas_e_respostas_destda.pdf\" target=\"_blank\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Perguntas e Respostas\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/download\/perguntas_e_respostas_destda.pdf\" target=\"_blank\" >\n\t\t\t\t\t\t\tPerguntas e Respostas\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a1d9448 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1d9448\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-02662ff\" data-id=\"02662ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-343c052 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"343c052\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/downloadSedif.html#\" target=\"_blank\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Download do Aplicativo SEDIF\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-cogs\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/downloadSedif.html#\" target=\"_blank\" >\n\t\t\t\t\t\t\tDownload do Aplicativo SEDIF\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-94c8a28\" data-id=\"94c8a28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f440d0 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1f440d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/download\/Catalogo_de_erros_da_aplicacao_SEDIF.pdf\" target=\"_blank\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Cat\u00e1logo de Erros\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/download\/Catalogo_de_erros_da_aplicacao_SEDIF.pdf\" target=\"_blank\" >\n\t\t\t\t\t\t\tCat\u00e1logo de Erros\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-a5ed065\" data-id=\"a5ed065\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-358c571 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"358c571\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/download\/SEDIF_guia_para_configuracao_e_solucao_de_problemas.pdf\" target=\"_blank\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Guia p. Config. e Solu\u00e7\u00e3o de Problemas\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/www.sedif.pe.gov.br\/download\/SEDIF_guia_para_configuracao_e_solucao_de_problemas.pdf\" target=\"_blank\" >\n\t\t\t\t\t\t\tGuia p. Config. e Solu\u00e7\u00e3o de Problemas\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-97b9b88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97b9b88\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cc0cdf0\" data-id=\"cc0cdf0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>DeSTDA Declara\u00e7\u00e3o de Substitui\u00e7\u00e3o Tribut\u00e1ria, Diferencial de Al\u00edquota e Antecipa\u00e7\u00e3o Sobre o DeSTDA ( Declara\u00e7\u00e3o de Substitui\u00e7\u00e3o Tribut\u00e1ria, Diferencial de Al\u00edquota e Antecipa\u00e7\u00e3o ) Trata-se de declara\u00e7\u00e3o de interesse das administra\u00e7\u00f5es tribut\u00e1rias das unidades federadas, a ser prestada pela ME ou EPP optante pelo Simples Nacional, quando respons\u00e1vel pelo recolhimento do ICMS de que tratam [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-331","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages\/331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=331"}],"version-history":[{"count":10,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages\/331\/revisions"}],"predecessor-version":[{"id":24271,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages\/331\/revisions\/24271"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}