COMUNICADO DICAR N° 026, DE 01 DE MARÇO DE 2020

O DIRETOR DE ARRECADAÇÃO, COBRANÇA E RECUPERAÇÃO DE DÍVIDA,

CONSIDERANDO o disposto no artigo 1° da Lei 10.175, de 30/12/98, o artigo 96, § 1° da lei 6.374/89, com a redação dada pela lei 16.497/17, de 18/07/17, divulga que:

I – a Tabela Prática para Cálculo dos Juros de Mora anexa a este Comunicado é aplicável de 01-04-2020 a 30-04-2020 aos débitos de ICMS;

II – a Tabela anexa a este Comunicado não se aplica aos débitos de IPVA e de ITCMD.

TABELA PRÁTICA PARA CÁLCULO DOS JUROS DE MORA – ICMS – ANEXA AO COMUNICADO DICAR-26/20

Fatores para vencimentos anteriores ao dia 22/12/2009

MÊS/ANO DO VENCIMENTO	1998	1999	2000	2001	2002	2003	2004	2005	2006	2007	2008	2009
JANEIRO	3,7417	3,6099	3,3869	3,2269	3,0635	2,8825	2,6779	2,5254	2,3493	2,2114	2,0906	1,9650
FEVEREIRO	3,7317	3,5861	3,3724	3,2167	3,0510	2,8642	2,6671	2,5132	2,3378	2,2014	2,0806	1,9550
MARÇO	3,7217	3,5528	3,3579	3,2041	3,0373	2,8464	2,6533	2,4979	2,3236	2,1909	2,0706	1,9450
ABRIL	3,7117	3,5293	3,3449	3,1922	3,0225	2,8277	2,6415	2,4838	2,3128	2,1809	2,0606	1,9350
MAIO	3,7017	3,5091	3,3300	3,1788	3,0084	2,8080	2,6292	2,4688	2,3000	2,1706	2,0506	1,9250
JUNHO	3,6917	3,4924	3,3161	3,1661	2,9951	2,7894	2,6169	2,4529	2,2882	2,1606	2,0406	1,9150
JULHO	3,6817	3,4758	3,3030	3,1511	2,9797	2,7686	2,6040	2,4378	2,2765	2,1506	2,0299	1,9050
AGOSTO	3,6717	3,4601	3,2889	3,1351	2,9653	2,7509	2,5911	2,4212	2,2639	2,1406	2,0197	1,8950
SETEMBRO	3,6617	3,4452	3,2767	3,1219	2,9515	2,7341	2,5786	2,4062	2,2533	2,1306	2,0087	1,8850
OUTUBRO	3,6517	3,4314	3,2638	3,1066	2,9350	2,7177	2,5665	2,3921	2,2424	2,1206	1,9969	1,8750
NOVEMBRO	3,6417	3,4175	3,2516	3,0927	2,9196	2,7043	2,5540	2,3783	2,2322	2,1106	1,9867	1,8650
DEZEMBRO	3,6317	3,4015	3,2396	3,0788	2,9022	2,6906	2,5392	2,3636	2,2222	2,1006	1,9755	1,8550

Fatores para vencimentos de 22/12/2009 até 31/10/2017

MÊS/DIA	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	31
dez/09	1,845	1,8437	1,8424	feriado	sáb.	dom.	1,8372	1,8359	1,8346	feriado
jan/10	feriado	sáb.	dom.	1,8281	1,8268	1,8255	1,8242	1,8229	sáb.	dom.	1,8199	1,8189	1,8179	1,8169	1,8159	sáb.	dom.	1,8129	1,8119	1,8109	1,8099	1,8089	sáb.	dom.	1,8059	1,8049	1,8039	1,8029	1,8019	sáb.	dom.
fev/10	1,7989	1,7979	1,7969	1,7959	1,7949	sáb.	dom.	1,7919	1,7909	1,7899	1,7889	1,7879	sáb.	dom.	feriado	feriado	1,7829	1,7819	1,7809	sáb.	dom.	1,7779	1,7769	1,7759	1,7749	1,7739	sáb.	dom.
mar/10	1,7709	1,7699	1,7689	1,7679	1,7669	sáb.	dom.	1,7639	1,7629	1,7619	1,7609	1,7599	sáb.	dom.	1,7569	1,7559	1,7549	1,7539	1,7529	sáb.	dom.	1,7499	1,7489	1,7479	1,7469	1,7459	sáb.	dom.	1,7429	1,7419	1,7409
abr/10	1,7399	feriado	sáb.	dom.	1,7359	1,7349	1,7339	1,7329	1,7319	sáb.	dom.	1,7289	1,7279	1,7269	1,7259	1,7249	sáb.	dom.	1,7219	1,7209	feriado	1,7189	1,7179	sáb.	dom.	1,7149	1,7139	1,7129	1,7119	1,7109
mai/10	feriado	dom.	1,7079	1,7069	1,7059	1,7049	1,7039	sáb.	dom.	1,7009	1,6999	1,6989	1,6979	1,6969	sáb.	dom.	1,6939	1,6929	1,6919	1,6909	1,6899	sáb.	dom.	1,6869	1,6859	1,6849	1,6839	1,6829	sáb.	dom.	1,6799
jun/10	1,6789	1,6779	feriado	1,6759	sáb.	dom.	1,6729	1,6719	1,6709	1,6699	1,6689	sáb.	dom.	1,6659	1,6649	1,6639	1,6629	1,6619	sáb.	dom.	1,6589	1,6579	1,6569	1,6559	1,6549	sáb.	dom.	1,6519	1,6509	1,6499
jul/10	1,6489	1,6479	sáb.	dom.	1,6449	1,6439	1,6429	1,6419	feriado	sáb.	dom.	1,6379	1,6369	1,6359	1,6349	1,6339	sáb.	dom.	1,6309	1,6299	1,6289	1,6279	1,6269	sáb.	dom.	1,6239	1,6229	1,6219	1,6209	1,6199	sáb.
ago/10	dom.	1,6169	1,6159	1,6149	1,6139	1,6129	sáb.	dom.	1,6099	1,6089	1,6079	1,6069	1,6059	sáb.	dom.	1,6029	1,6019	1,6009	1,5999	1,5989	sáb.	dom.	1,5959	1,5949	1,5939	1,5929	1,5919	sáb.	dom.	1,5889	1,5879
set/10	1,5869	1,5859	1,5849	sáb.	dom.	1,5819	feriado	1,5799	1,5789	1,5779	sáb.	dom.	1,5749	1,5739	1,5729	1,5719	1,5709	sáb.	dom.	1,5679	1,5669	1,5659	1,5649	1,5639	sáb.	dom.	1,5609	1,5599	1,5589	1,5579
out/10	1,5569	sáb.	dom.	1,5539	1,5529	1,5519	1,5509	1,5499	sáb.	dom.	1,5469	feriado	1,5449	1,5439	1,5429	sáb.	dom.	1,5399	1,5389	1,5379	1,5369	1,5359	sáb.	dom.	1,5329	1,5319	1,5309	1,5299	1,5289	sáb.	dom.
nov/10	1,5259	feriado	1,5239	1,5229	1,5219	sáb.	dom.	1,5189	1,5179	1,5169	1,5159	1,5149	sáb.	dom.	feriado	1,5109	1,5099	1,5089	1,5079	sáb.	dom.	1,5049	1,5039	1,5029	1,5019	1,5009	sáb.	dom.	1,4979	1,4969
dez/10	1,4959	1,4949	1,4939	sáb.	dom.	1,4909	1,4899	1,4889	1,4879	1,4869	sáb.	dom.	1,4839	1,4829	1,4819	1,4809	1,4799	sáb.	dom.	1,4769	1,4759	1,4749	1,4739	1,4729	feriado	dom.	1,4699	1,4689	1,4679	1,4669	feriado
jan/11	feriado	dom.	1,4629	1,4619	1,4609	1,4599	1,4589	sáb.	dom.	1,4559	1,4549	1,4539	1,4529	1,4519	sáb.	dom.	1,4489	1,4479	1,4469	1,4459	1,4449	sáb.	dom.	1,4419	1,4409	1,4399	1,4389	1,4379	sáb.	dom.	1,4349
fev/11	1,4339	1,4329	1,4319	1,4309	sáb.	dom.	1,4279	1,4269	1,4259	1,4249	1,4239	sáb.	dom.	1,4209	1,4199	1,4189	1,4179	1,4169	sáb.	dom.	1,4139	1,4129	1,4119	1,4109	1,4099	sáb.	dom.	1,4069
mar/11	1,4059	1,4049	1,4039	1,4029	sáb.	dom.	feriado	feriado	1,3979	1,3969	1,3959	sáb.	dom.	1,3929	1,3919	1,3909	1,3899	1,3889	sáb.	dom.	1,3859	1,3849	1,3839	1,3829	1,3819	sáb.	dom.	1,3789	1,3779	1,3769	1,3759
abr/11	1,3749	sáb.	dom.	1,3719	1,3709	1,3699	1,3689	1,3679	sáb.	dom.	1,3649	1,3639	1,3629	1,3619	1,3609	sáb.	dom.	1,3579	1,3569	1,3559	feriado	feriado	sáb.	dom.	1,3509	1,3499	1,3489	1,3479	1,3469	sáb.
mai/11	feriado	1,3437	1,3426	1,3415	1,3404	1,3393	sáb.	dom.	1,336	1,3349	1,3338	1,3327	1,3316	sáb.	dom.	1,3283	1,3272	1,3261	1,325	1,3239	sáb.	dom.	1,3206	1,3195	1,3184	1,3173	1,3162	sáb.	dom.	1,3129	1,3118
jun/11	1,3107	1,3096	1,3085	sáb.	dom.	1,3052	1,3041	1,303	1,3019	1,3008	sáb.	dom.	1,2975	1,2964	1,2953	1,2942	1,2931	sáb.	dom.	1,2898	1,2887	1,2876	feriado	1,2854	sáb.	dom.	1,2821	1,281	1,2799	1,2788
jul/11	1,2777	sáb.	dom.	1,2744	1,2733	1,2722	1,2711	1,27	feriado	dom.	1,2667	1,2656	1,2645	1,2634	1,2623	sáb.	dom.	1,259	1,2579	1,2568	1,2557	1,2546	sáb.	dom.	1,2513	1,2502	1,2491	1,248	1,2469	sáb.	dom.
ago/11	1,2437	1,2427	1,2417	1,2407	1,2397	sáb.	dom.	1,2367	1,2357	1,2347	1,2337	1,2327	sáb.	dom.	1,2297	1,2287	1,2277	1,2267	1,2257	sáb.	dom.	1,2227	1,2217	1,2207	1,2197	1,2187	sáb.	dom.	1,2157	1,2147	1,2137
set/11	1,2127	1,2117	sáb.	dom.	1,2087	1,2077	feriado	1,2057	1,2047	sáb.	dom.	1,2017	1,2007	1,1997	1,1987	1,1977	sáb.	dom.	1,1947	1,1937	1,1927	1,1917	1,1907	sáb.	dom.	1,1877	1,1867	1,1857	1,1847	1,1837
out/11	sáb.	dom.	1,1807	1,1797	1,1787	1,1777	1,1767	sáb.	dom.	1,1737	1,1727	feriado	1,1707	1,1697	sáb.	dom.	1,1667	1,1657	1,1647	1,1637	1,1627	sáb.	dom.	1,1597	1,1587	1,1577	1,1567	1,1557	sáb.	dom.	1,1527
nov/11	1,1517	feriado	1,1497	1,1487	sáb.	dom.	1,1457	1,1447	1,1437	1,1427	1,1417	sáb.	dom.	1,1387	feriado	1,1367	1,1357	1,1347	sáb.	dom.	1,1317	1,1307	1,1297	1,1287	1,1277	sáb.	dom.	1,1247	1,1237	1,1227
dez/11	1,1217	1,1207	sáb.	dom.	1,1177	1,1167	1,1157	1,1147	1,1137	sáb.	dom.	1,1107	1,1097	1,1087	1,1077	1,1067	sáb.	dom.	1,1037	1,1027	1,1017	1,1007	1,0997	sáb.	feriado	1,0967	1,0957	1,0947	1,0937	feriado	sáb.
jan/12	feriado	1,0897	1,0887	1,0877	1,0867	1,0857	sáb.	dom.	1,0827	1,0817	1,0807	1,0797	1,0787	sáb.	dom.	1,0757	1,0747	1,0737	1,0727	1,0717	sáb.	dom.	1,0687	1,0677	1,0667	1,0657	1,0647	sáb.	dom.	1,0617	1,0607
fev/12	1,0597	1,0587	1,0577	sáb.	dom.	1,0547	1,0537	1,0527	1,0517	1,0507	sáb.	dom.	1,0477	1,0467	1,0457	1,0447	1,0437	sáb.	dom.	feriado	feriado	1,0387	1,0377	1,0367	sáb.	dom.	1,0337	1,0327	1,0317
mar/12	1,0308	1,0299	sáb.	dom.	1,0272	1,0263	1,0254	1,0245	1,0236	sáb.	dom.	1,0209	1,02	1,0191	1,0182	1,0173	sáb.	dom.	1,0146	1,0137	1,0128	1,0119	1,011	sáb.	dom.	1,0083	1,0074	1,0065	1,0056	1,0047	sáb.
abr/12	dom.	1,0018	1,0008	0,9998	0,9988	feriado	sáb.	dom.	0,9948	0,9938	0,9928	0,9918	0,9908	sáb.	dom.	0,9878	0,9868	0,9858	0,9848	0,9838	feriado	dom.	0,9808	0,9798	0,9788	0,9778	0,9768	sáb.	dom.	0,9738
mai/12	feriado	0,973	0,9726	0,9722	sáb.	dom.	0,971	0,9706	0,9702	0,9698	0,9694	sáb.	dom.	0,9682	0,9678	0,9674	0,967	0,9666	sáb.	dom.	0,9654	0,965	0,9646	0,9642	0,9638	sáb.	dom.	0,9626	0,9622	0,9618	0,9614
jun/12	0,9611	sáb.	dom.	0,9602	0,9599	0,9596	feriado	0,959	sáb.	dom.	0,9581	0,9578	0,9575	0,9572	0,9569	sáb.	dom.	0,956	0,9557	0,9554	0,9551	0,9548	sáb.	dom.	0,9539	0,9536	0,9533	0,953	0,9527	sáb.
jul/12	dom.	0,9518	0,9515	0,9512	0,9509	0,9506	sáb.	dom.	feriado	0,9494	0,9491	0,9488	0,9485	sáb.	dom.	0,9476	0,9473	0,947	0,9467	0,9464	sáb.	dom.	0,9455	0,9452	0,9449	0,9446	0,9443	sáb.	dom.	0,9434	0,9431
ago/12	0,9428	0,9425	0,9422	sáb.	dom.	0,9413	0,941	0,9407	0,9404	0,9401	sáb.	dom.	0,9392	0,9389	0,9386	0,9383	0,938	sáb.	dom.	0,9371	0,9368	0,9365	0,9362	0,9359	sáb.	dom.	0,935	0,9347	0,9344	0,9341	0,9338
set/12	sáb.	dom.	0,9329	0,9326	0,9323	0,932	feriado	sáb.	dom.	0,9308	0,9305	0,9302	0,9299	0,9296	sáb.	dom.	0,9287

COMUNICADO DICAR N° 026, DE 01 DE MARÇO DE 2020

Divulga a Tabela Prática para Cálculo dos Juros de Mora aplicáveis até 30-04-2020 para os débitos de ICMS.