Whenever goods are transported from one location to another, the ownership and ownership of the goods must be recorded through the invoice, but the mere fact that this is recorded is not considered the generating factor for the imposition of the tax. It is necessary to change the ownership, that is, the merchandise must be sold and passed to the name of some other buyer.

In this way the collection of the tax is lawful and the amount due will be collected by the state. With the exception of electric energy and petroleum products, the tax will be levied on the state of origin of the merchandise or service.

What is ICMS?

The Tax on Goods Circulation and Provision of Services (ICMS) is a tax charged on the movement of goods in general, which includes products of the most varied segments such as household appliances, food, cosmetics, and interstate and intercity transportation services. of communication.

ICMS agreements are regulated by the National Council of Finance Policy (CONFAZ), which is headed by the Secretaries of Finance, Finance or Taxation of each State and by the Minister of Finance, and has a mission to promote tax harmonization among the States of the Federation

As seen, ICMS will rule as a rule on the movement of goods, in which the change of ownership occurs between the subjects of the relationship, thus, a simple change of establishment of the same company, does not set up Fact Generator of the tax.

Tax on the circulation of goods and services (ICMS) It is a non-cumulative tax par excellence, that is, the taxpayer credits himself of the tax paid in previous operations and collects the tax for the difference. The ICMS will also focus on interstate transportation services.

Generating apparel

Who should contribute to ICMS?

entioned products were incorporated into the ICMS taxation field, since these goods are goods that are susceptible to circulation.

Already the art. 155, I, b of C.F./88 (in the wording of EC No. 3/93), in establishing the scope of ICMS tax, it included the provision of interstate, inter-municipal and communication services. This was due to the withdrawal of the Union’s tax jurisdiction, taxes on transport services and communications, by the National Constituent Assembly.

The ICMS incidence field is defined, in origin, by the Federal Constitution itself, in its Art.155.

The Constitution assigned tax jurisdiction to the Federal Government to create a general ICMS law, which was implemented through Complementary Law 87/1996, called the “Kandir Law”. As a result of this general law, each state establishes the tax by rate, which is regulated by Decree, the so-called “ICMS regulation” or “RICMS”, which is a consolidation of all ICMS legislation in force in the State, and is Approved by Decree of the Governor.

Any person or company that performs frequently or in large numbers, such as to characterize a commercial action, goods movement (sale, transfer, transportation, etc.) or interstate or inter-municipal transportation services and communications shall contribute to the ICMS.

If the price of a product is R $ 10,000.00 and its rate is 17%, then the value of the tax is R $ 1,700.00 (price X rate). It is worth mentioning that ICMS is always included in the price of the goods, so in this case the price of the product without this tax would be R $ 8,300.00.

They disappeared from the impact of the Federal Constitution of 1988. The aforem

Each one of these laws is in a hierarchy, captained by the Federal Constitution and that follows by the Complementary Law, the Ordinary Law and until the RICMS. Neither of these laws can create obligations that are not contained in the laws superior to it, under the condition of being considered void.

Para saber mais acesse: http://cursosonline24horas.com/cobranca-indevida-de-icms-na-conta-de-luz-2017/

 

 

 

A arte de Pompoar

All this happens because when the woman trains the pompoar, she is not only exercising the vagina, but also all the muscles of the pelvic region: gluteus, thigh, abdomen … Everything will be strengthened. And what woman does not want to see her body strong, healthy and well modeled?

Finally, in addition to bringing improvements to the sexual life of women, pompoarism does well for our health, helping to avoid problems such as bladder reduction, urinary incontinence, uterine fall. The pompoar also helps in the recovery of normal or cesarean deliveries, because it increases the blood flow in the pelvic region and accelerates the healing process and the return of the organs to their proper places.

ess are the fight against sagging of the vagina, better functioning of the urinary tract and greater pleasure during sex, with the patient having more ability to reach and control orgasm.

“By using the technique in the moment of intimacy, the woman will have fewer sabotaging mechanisms to prevent her from reaching pleasure and orgasm,” says pelvic sexologist and physiotherapist Lelah Monteiro.

Techniques of pompoarismo without pellets of pompoar
To use the famous Ben Wa balls, you need to get the advice of a professional. For women who want to perform pompoarism at home, Lelah teaches five exercises that can be done without the use of accessories.

The major advantages of this process are the fight against sagging of the vagina, better functioning of the urinary tract and greater pleasure during sex, with the patient having more ability to reach and control orgasm.

Techniques of pompoarismo without pellets of pompoar
To use the famous Ben Wa balls, you need to get the advice of a professional. For women who want to perform pompoarism at home, Lelah teaches five exercises that can be done without the use of accessories.

Perform the steps in the described sequence, preferably every day. Before you start, urinating is not to feel comfortable during practice.

“By using the technique in the moment of intimacy, the woman will have fewer sabotage mechanisms to prevent her from reaching pleasure and orgasm,” says pelvic sexologist and physiotherapist Lelah Monteiro.

The major advantages of this proc

Perform the steps in the described sequence, preferably every day. Before you start, urinating is not to feel comfortable during practice.

Para saber mais acesse: http://cursosonline24horas.com/curso-de-pompoarismo/

 

 

 

 

O método desafio 3k 2.0 vale a pena mesmo ?

 

They began to watch the videos and when the first sign of difficulties arose, they simply dropped it.

See the results that I had in a short time using the strategies in the products of the platform Hotmart and also of the platform Monetizze.

Is the 3k 2.0 challenge method worth it?

3k Challenge in 30 Days
Learn to build rapport with the audience.

Anyone can get results with this course, even if they do not know how to generate a relationship through Facebook.

You will see the results grow as never before and you will be able to generate your first $ 3,000.00 in Hotmart.

Review of 3k Challenge Course in 30 Days, Does It Really Work?
This training is helping many people!

It may not work for some, but the reason is because they are not applying the techniques properly or simply did not apply.

Farouk, who lives in a city of about 100,000 inhabitants, called Ituiutaba in Minas Gerais, is 33 years old and at the beginning of 2015 was unemployed, full of debts and no job prospects in his city.

To alleviate his despair he used the internet as an escape, he went into websites, youtube and facebook in search of a light at the end of the tunnel, that’s when he met Affiliate Marketing or Digital Marketing.

The Farouk teaches step by step through videos lessons how to do it all! You will start making sales every day as an affiliate.

 

And the idea of ​​Digital Marketing was very simple, that was to take a third party products and offer to people through a link, that link was unique to him and whenever someone bought with that link he earned a commission.

With Farouk’s 3k Challenge Course, you’ll learn how to sell products on Facebook without spamming, learn how to find people interested in your product in facebook groups, learn how to partner with them to drive sales.

The Farouk 3k challenge course is 100% online, through access to a platform where video lessons are found, the language used by Farouk is easy to understand.

 

Yes it is the same course, only updated, improved and with more content or more tips. For the students of the one who acquired the first version, already has access also the second version (De Graça).

 

You are an affiliate who is eager to make your first sales or so to dramatically increase your results so you need to know the 3k Challenge Training.

And you’re already a student? No, will you miss this opportunity? Come to the training and gain access for free to the unique group of students.

But if the course is excellent, everyone comments super well, they get results in many ways, why upgrade?

The producer seeing the high growth in training sales, and the constant changes in Facebook, decided to update the classes, to add more classes, that is, more tips, all thinking about us affiliates to get more results!

That’s why I want to invite you to meet the 3K CHALLENGE COURSE IN 30 DAYS 2.0 and totally change your life.

Para saber mais acesse: http://cursosonline24horas.com/curso-desafio-3k-2-0/