Comunicado DICAR nº 95 DE 19/12/2023
Norma Estadual - São Paulo - Publicado no DOE em 20 dez 2023
Divulga Tabela Prática para Atualização dos Débitos Fiscais relativos ao ICMS, por meio da (UFESP) mensal, aplicável no período de 1º de janeiro a 31 de dezembro de 2024.
A Diretora de Arrecadação, Cobrança e Recuperação de Dívida divulga a Tabela Prática para Atualização dos Débitos Fiscais relativos ao ICMS, por meio da UFESP mensal, aplicável no período de 1º de janeiro a 31 de dezembro de 2024.
TABELA PRÁTICA PARA ATUALIZAÇÃO MONETÁRIA DE DÉBITOS FISCAIS RELATIVOS AO ICMS ANEXA AO COMUNICADO DICAR-95, DE 19/12/2023
| ANO | JANEIRO | FEVEREIRO | MARÇO | ABRIL | MAIO | JUNHO | JULHO | AGOSTO | SETEMBRO | OUTUBRO | NOVEMBRO | DEZEMBRO |
| 91 | 0,00767524 | 0,00638486 | 0,00522804 | 0,00469678 | 0,00438134 | 0,00412518 | 0,00387620 | 0,00349696 | 0,00308526 | 0,00269573 | 0,00225095 | 0,00178544 |
| 92 | 0,00141338 | 0,00113862 | 0,00093171 | 0,00078135 | 0,00063814 | 0,00052454 | 0,00042902 | 0,00035329 | 0,00029268 | 0,00023678 | 0,00018835 | 0,00015328 |
| 93 | 0,00012395 | 0,00009930 | 0,00007859 | 0,00006147 | 0,00004859 | 0,00003844 | 0,00002957 | 0,02275097 | 0,01728621 | 0,01303376 | 0,00971483 | 0,00705598 |
| 94 | 0,00514974 | 0,00376612 | 0,00277337 | 0,00193765 | 0,00133871 | 0,00090954 | 1,69860279 | 1,63969171 | 1,57592593 | 1,55009107 | 1,52236136 | 1,47743056 |
| 95 | 1,44482173 | 1,44482173 | 1,44482173 | 1,38599349 | 1,38599349 | 1,38599349 | 1,29331307 | 1,29331307 | 1,29331307 | 1,22976879 | 1,22976879 | 1,22976879 |
| 96 | 1,18030513 | 1,18030513 | 1,18030513 | 1,18030513 | 1,18030513 | 1,18030513 | 1,10519481 | 1,10519481 | 1,10519481 | 1,10519481 | 1,10519481 | 1,10519481 |
| 97 | 1,07313997 | 1,07313997 | 1,07313997 | 1,07313997 | 1,07313997 | 1,07313997 | 1,07313997 | 1,07313997 | 1,07313997 | 1,07313997 | 1,07313997 | 1,07313997 |
| 98 | 1,01672640 | 1,01672640 | 1,01672640 | 1,01672640 | 1,01672640 | 1,01672640 | 1,01672640 | 1,01672640 | 1,01672640 | 1,01672640 | 1,01672640 | 1,01672640 |
| 99 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 00 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 01 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 02 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 03 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 04 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 05 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 06 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 07 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 08 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 09 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 10 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 11 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 12 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 13 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 14 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 15 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 16 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 17 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 18 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 19 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 20 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 21 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 22 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 23 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
| 24 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 | 1,00000000 |
OBS.: 1) PARA CONVERSÃO DOS DÉBITOS EM REAIS:
Multiplicar o coeficiente do mês específico pelo valor original, em moeda da época, e se obterá o valor corrigido (principal + correção monetária) na moeda vigente.
2) APÓS ATUALIZAR MONETARIAMENTE O DÉBITO FISCAL, CALCULAR OS JUROS DE MORA DEVIDOS
3) VALORES ORIGINAIS:
- até 27/02/86, CRUZEIROS,
- de 28/02/86 a 15/01/89, CRUZADOS,
- de 16/01/89 a 15/03/90, CRUZADOS NOVOS,
- de 16/03/90 a 31/07/93, CRUZEIROS,
- de 01/08/93 a 30/06/94, CRUZEIROS REAIS,
- após 30/06/94, REAIS