{"id":2125,"date":"2021-10-29T11:56:29","date_gmt":"2021-10-29T13:56:29","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2125"},"modified":"2021-10-29T14:08:30","modified_gmt":"2021-10-29T16:08:30","slug":"mg-e-sp-instituem-com-alteracoes-regras-do-convenio-100-1997-para-2022","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/mg-e-sp-instituem-com-alteracoes-regras-do-convenio-100-1997-para-2022\/","title":{"rendered":"MG E SP INSTITUEM COM ALTERA\u00c7\u00d5ES REGRAS DO CONV\u00caNIO 100\/1997 PARA 2022."},"content":{"rendered":"<p><span data-contrast=\"auto\">Os Estados de S\u00e3o Paulo e de Minas Gerais editaram os Decretos n. 66.054\/21 e 48.278\/21, respectivamente, alterando seus RICMS para conter o novo tratamento que ser\u00e1 dado aos fertilizantes a partir de janeiro de 2022. Apesar das mudan\u00e7as ocorrerem ap\u00f3s a renova\u00e7\u00e3o do Conv\u00eanio 100\/97 com os benef\u00edcios previstos no Conv\u00eanio 26\/21, os dois Estados fizeram uso de seus pr\u00f3prios crit\u00e9rios, adotando um tratamento particular para as opera\u00e7\u00f5es com o produto.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para evidenciar as diferen\u00e7as entre o tratamento que ser\u00e1 dado por SP e MG e aquele autorizado por conv\u00eanio, iniciemos com uma breve contextualiza\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Os fertilizantes s\u00e3o divididos em dois grupos previstos nas Cl\u00e1usulas Primeira e Segunda do Conv\u00eanio 100\/97, da seguinte maneira:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Fertilizantes previstos na Cl\u00e1usula Primeira, inciso II:\u00a0<\/span><b><span data-contrast=\"auto\">\u00e1cido n\u00edtrico e \u00e1cido sulf\u00farico, \u00e1cido fosf\u00f3rico, fosfato natural bruto e enxofre.<\/span><\/b><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:993,&quot;335559737&quot;:227,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:426}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Fertilizantes previstos na Cl\u00e1usula Segunda, inciso III:\u00a0<\/span><b><span data-contrast=\"auto\">am\u00f4nia,\u00a0ur\u00e9ia, sulfato de am\u00f4nio, nitrato de am\u00f4nio,\u00a0nitroc\u00e1lcio, MAP (mono-am\u00f4nio\u00a0fosfato), DAP (di-am\u00f4nio\u00a0fosfato), cloreto de pot\u00e1ssio, adubos simples e compostos, fertilizantes e DL Metionina e seus an\u00e1logos (\u2026).<\/span><\/b><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:993,&quot;335559737&quot;:227,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:426}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Com a aprova\u00e7\u00e3o do Conv\u00eanio 26\/21 pelo CONFAZ, que prorrogou e alterou o Conv\u00eanio 100\/97, os benef\u00edcios previstos anteriormente passar\u00e3o por um processo gradativo de mudan\u00e7as anuais na sua carga tribut\u00e1ria at\u00e9 que a al\u00edquota efetiva das opera\u00e7\u00f5es seja de 4% em 2025 para todos os tipos de fertilizantes em todas as opera\u00e7\u00f5es (importa\u00e7\u00e3o, interna e interestadual).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Em suma, as mudan\u00e7as devem ocorrer na seguinte toada:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">At\u00e9 31.12.2021, a tributa\u00e7\u00e3o de fertilizantes permanece conforme a reda\u00e7\u00e3o original do Conv\u00eanio 100\/1997;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:2137,&quot;335559737&quot;:227,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">De 01.01.2022 a 31.12.2024, haver\u00e1 uma migra\u00e7\u00e3o escalada de al\u00edquotas de acordo com o produto e opera\u00e7\u00e3o;<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:2137,&quot;335559737&quot;:227,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">A partir de 01.01.2025, a al\u00edquota efetiva ser\u00e1 de 4% para todos os tipos de fertilizantes e em todas as opera\u00e7\u00f5es (importa\u00e7\u00e3o, interna e interestadual).<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:2137,&quot;335559737&quot;:227,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Ocorre que os Estados de S\u00e3o Paulo e Minas Gerais n\u00e3o seguiram \u00e0 \u00edntegra dos benef\u00edcios autorizados pelo\u00a0CONFAZ\u00a0e deram um tratamento particular aos fertilizantes, apesar de dentro dos novos limites previstos pelo Conv\u00eanio 100\/97.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Desta forma, o Estado de S\u00e3o Paulo, que tratava as opera\u00e7\u00f5es internas e de importa\u00e7\u00e3o com isen\u00e7\u00e3o,\u00a0por meio do\u00a0Decreto 66.054\/21 passar\u00e1 a tribut\u00e1-las com uma al\u00edquota efetiva de 1% do valor da opera\u00e7\u00e3o. Noutro giro, as mudan\u00e7as previstas\u00a0<\/span><span data-contrast=\"none\">para<\/span><span data-contrast=\"auto\">\u00a0opera\u00e7\u00f5es interestaduais preveem uma carga tribut\u00e1ria superior \u00e0quela autorizada pelo\u00a0CONFAZ. Assim, o Estado de S\u00e3o Paulo n\u00e3o aplicou na \u00edntegra o benef\u00edcio fiscal autorizado pelo Conv\u00eanio 26\/21.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">H\u00e1 entendimentos acerca da ilegalidade do Decreto 66.054\/21 que n\u00e3o observa fielmente o Conv\u00eanio 26\/21. Logo, para que fosse institu\u00eddo qualquer benef\u00edcio distinto, deveria haver aprova\u00e7\u00e3o espec\u00edfica pelo CONFAZ.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ainda que o Conv\u00eanio 100\/97 e 26\/21 sejam autorizativos, uma vez aplicados, deve-se observar de forma fiel e integral as disposi\u00e7\u00f5es acordadas, inclusive para que n\u00e3o haja tratamento tribut\u00e1rio diferente em raz\u00e3o da proced\u00eancia dos itens, para manter o equil\u00edbrio das opera\u00e7\u00f5es e ainda evitar novas guerras fiscais.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Quanto ao\u00a0Estado de Minas Gerais, este adotou\u00a0o diferimento para as opera\u00e7\u00f5es internas e de importa\u00e7\u00e3o\u00a0ao inv\u00e9s da redu\u00e7\u00e3o da base de c\u00e1lculo. As opera\u00e7\u00f5es interestaduais observam as\u00a0disposi\u00e7\u00f5es do Conv\u00eanio 100\/97.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Destacamos que estas s\u00e3o as altera\u00e7\u00f5es previstas pelos Estados de SP e MG apenas para o ano de 2022 e dever\u00e3o ser diferentes para os anos entre 2023 e 2025. Portanto, diante de tantos detalhes, conte com a VVF Consultores para garantir a seguran\u00e7a jur\u00eddica de seu neg\u00f3cio.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Dispomos de todo suporte necess\u00e1rio para esclarecer suas d\u00favidas e mesmo simular a aplica\u00e7\u00e3o das disposi\u00e7\u00f5es aqui apresentadas ao seu neg\u00f3cio.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Comparativo entre as adequa\u00e7\u00f5es promovidas pelos\u00a0Estados\u00a0de\u00a0MG e SP\u00a0e aquelas previstas pelo Conv\u00eanio 100\/97:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\" aria-rowcount=\"7\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td colspan=\"10\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Tratamento Tribut\u00e1rio de Fertilizantes em 2022<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:29,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td colspan=\"10\" data-celllook=\"69905\"><i><span data-contrast=\"none\">S\u00e3o Paulo vs.\u00a0Conv\u00eanio\u00a0100\/97<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Previs\u00e3o\u00a0normativa<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Interna\/Importa\u00e7\u00e3o<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"6\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Interestadual<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">RICMS\/SP<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Conv. 100<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">RICMS\/SP<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Conv. 100<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"3\" data-celllook=\"69905\"><b><span data-contrast=\"none\">RICMS\/SP<\/span><\/b><br \/>\n<b><span data-contrast=\"none\">Al\u00edquotas\u00a0Efetivas<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"3\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Conv. 100<\/span><\/b><br \/>\n<b><span data-contrast=\"none\">Al\u00edquotas\u00a0Efetivas<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">4%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">7%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">12%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">4%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">7%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">12%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"4369\"><span data-contrast=\"none\">Art. 77, Inc I, Anexo III<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">Cl\u00e1usula\u00a0Terceira-A, Inc I<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">1%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">1%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">2,20%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">3,70%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">6,34%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">2,20%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">3,10%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">4,60%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"7\">\n<td data-celllook=\"4369\"><span data-contrast=\"none\">Art. 77, Inc II, Anexo III<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">Cl\u00e1usula\u00a0Terceira-A, Inc II<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">1%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">1%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">3,10%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">5,33%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">9,14%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">3,10%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">4,68%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">7,30%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\" aria-rowcount=\"7\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td colspan=\"10\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Tratamento Tribut\u00e1rio de Fertilizantes em 2022<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:29,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td colspan=\"10\" data-celllook=\"69905\"><i><span data-contrast=\"none\">Minas Gerais\u00a0vs.\u00a0Conv\u00eanio\u00a0100\/97<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Previs\u00e3o\u00a0normativa<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Interna\/Importa\u00e7\u00e3o<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"6\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Interestadual<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">RICMS\/MG<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Conv. 100<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">RICMS\/MG<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:210,&quot;335559740&quot;:256,&quot;335559991&quot;:210}\">\u00a0<\/span><\/td>\n<td colspan=\"1\" rowspan=\"2\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Conv. 100<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"3\" data-celllook=\"69905\"><b><span data-contrast=\"none\">RICMS\/MG<\/span><\/b><br \/>\n<b><span data-contrast=\"none\">Al\u00edquotas\u00a0Efetivas<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td colspan=\"3\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Conv. 100<\/span><\/b><br \/>\n<b><span data-contrast=\"none\">Al\u00edquotas\u00a0Efetivas<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">4%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">7%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">12%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">4%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">7%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">12%<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Item 83\u00a0Anexo II\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Item 57\u00a0Anexo IV<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">Cl\u00e1usula\u00a0Terceira-A, Inc I<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Diferido<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">1%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">2,20%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">3,10%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">4,60%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">2,20%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">3,10%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">4,60%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"7\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Item 84\u00a0Anexo II<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Item 4\u00a0Anexo IV<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">Cl\u00e1usula\u00a0Terceira-A, Inc II<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Diferido<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"none\">1%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">3,10%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">4,68%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">7,30%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">3,10%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">4,68%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"none\">7,30%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:256}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Os Estados de S\u00e3o Paulo e de Minas Gerais editaram os Decretos n. 66.054\/21 e 48.278\/21, respectivamente, alterando seus RICMS para conter o novo tratamento que ser\u00e1 dado aos fertilizantes a partir de janeiro de 2022. Apesar das mudan\u00e7as ocorrerem ap\u00f3s a renova\u00e7\u00e3o do Conv\u00eanio 100\/97 com os benef\u00edcios previstos no Conv\u00eanio 26\/21, os dois [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2126,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>MG E SP INSTITUEM COM ALTERA\u00c7\u00d5ES REGRAS DO CONV\u00caNIO 100\/1997 PARA 2022. - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/vvfconsultores.com.br\/blog\/mg-e-sp-instituem-com-alteracoes-regras-do-convenio-100-1997-para-2022\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"MG E SP INSTITUEM COM ALTERA\u00c7\u00d5ES REGRAS DO CONV\u00caNIO 100\/1997 PARA 2022. - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"Os Estados de S\u00e3o Paulo e de Minas Gerais editaram os Decretos n. 66.054\/21 e 48.278\/21, respectivamente, alterando seus RICMS para conter o novo tratamento que ser\u00e1 dado aos fertilizantes a partir de janeiro de 2022. 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