{"id":3415,"date":"2022-06-09T17:40:19","date_gmt":"2022-06-09T20:40:19","guid":{"rendered":"https:\/\/scpa.org.br\/?p=3415"},"modified":"2022-06-09T17:40:21","modified_gmt":"2022-06-09T20:40:21","slug":"modificacao-no-regulamento-do-icms-ricms-4","status":"publish","type":"post","link":"http:\/\/scpa.org.br\/index.php\/2022\/06\/09\/modificacao-no-regulamento-do-icms-ricms-4\/","title":{"rendered":"Modifica\u00e7\u00e3o no Regulamento do ICMS (RICMS)"},"content":{"rendered":"\n<p><strong>09\/06\/2022 &#8211; DECRETO 56.542\/2022<\/strong><\/p>\n\n\n\n<p><strong><u>MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS)<\/u><\/strong><\/p>\n\n\n\n<p>Implementa\u00e7\u00e3o de Protocolo a seguir relacionado, aprovado pelo Conselho Nacional de Pol\u00edtica Fazend\u00e1ria &#8211; CONFAZ, na legisla\u00e7\u00e3o estadual.<\/p>\n\n\n\n<p><strong>Alt. 5922 &#8211;&nbsp;<\/strong>Prot. ICMS 61\/21&nbsp;&#8211;&nbsp;Inclui as opera\u00e7\u00f5es com mercadorias, oriundas do Estado do Par\u00e1 no regime de substitui\u00e7\u00e3o tribut\u00e1ria com materiais de constru\u00e7\u00e3o. (Lv. III, art. 202, nota 01)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 09\/06\/22, p\u00e1g. 7)<\/strong><\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/Site\/Document.aspx?inpKey=291761\" target=\"_blank\" class=\"ek-link\"><u>Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o<\/u><\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>09\/06\/2022 &#8211; DECRETO 56.541\/2022<\/strong><\/p>\n\n\n\n<p><strong><u>MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS)<\/u><\/strong><\/p>\n\n\n\n<p>Implementa\u00e7\u00e3o de Conv\u00eanio e Protocolos a seguir relacionados, aprovados pelo Conselho Nacional de Pol\u00edtica Fazend\u00e1ria &#8211; CONFAZ, na legisla\u00e7\u00e3o estadual.<\/p>\n\n\n\n<p><strong>Art. 1\u00ba:<\/strong><\/p>\n\n\n\n<p><strong>Alt. 5898 e 5899&nbsp;&#8211;&nbsp;<\/strong>Conv.&nbsp;ICMS 51\/22&nbsp;&#8211;&nbsp;Exclui do regime de substitui\u00e7\u00e3o tribut\u00e1ria as opera\u00e7\u00f5es com aparelhos celulares e cart\u00f5es inteligentes. (Lv. III, T\u00edt. III, Cap. II, Se\u00e7\u00e3o XXVII e Ap. II, S. III, XVIII)<\/p>\n\n\n\n<p><strong>Art. 2\u00ba:<\/strong><\/p>\n\n\n\n<p><strong>Alt. 5900 a 5902&nbsp;&#8211;&nbsp;<\/strong>Prot. ICMS 14, 15 e 27\/22&nbsp;&#8211;&nbsp;Exclui do regime de substitui\u00e7\u00e3o tribut\u00e1ria as opera\u00e7\u00f5es com artigos de papelaria e realiza ajustes t\u00e9cnicos.&nbsp;&nbsp;(Lv. III, art. 10, XVII, art. 35, &#8220;caput&#8221;, nota 02, &#8220;q&#8221;; T\u00edt. III, Cap.&nbsp;II, Se\u00e7\u00e3o XLII; Ap. II, S. III, XXXIII e Ap. III, S.II, VIII, &#8220;a&#8221;, 14)<\/p>\n\n\n\n<p><strong>Alt. 5903 a 5905&nbsp;&#8211;&nbsp;<\/strong>Prot. ICMS 16, 19 e 23\/22&nbsp;&#8211;&nbsp;Exclui do regime de substitui\u00e7\u00e3o tribut\u00e1ria as opera\u00e7\u00f5es com produtos eletr\u00f4nicos, eletroeletr\u00f4nicos e eletrodom\u00e9sticos e realiza ajustes t\u00e9cnicos.&nbsp; (Lv. III, art. 10, XIX, art. 35, &#8220;caput&#8221;, nota 02, &#8220;s&#8221;; T\u00edt. III, Cap. II, Se\u00e7\u00e3o XLIV; Ap. II, S. III, XXXV e Ap. III, S.II, VIII, &#8220;a&#8221;, 16)<\/p>\n\n\n\n<p><strong>Alt. 5906 a 5908&nbsp;&#8211;&nbsp;<\/strong>Prot. ICMS 17 e 22\/22&nbsp;&#8211;&nbsp;Exclui do regime de substitui\u00e7\u00e3o tribut\u00e1ria as opera\u00e7\u00f5es com artefatos de uso dom\u00e9stico e realiza ajustes t\u00e9cnicos.&nbsp;&nbsp;(Lv. III, art. 10, XV, art. 35, &#8220;caput&#8221;, nota 02, &#8220;o&#8221;; T\u00edt. III, Cap.&nbsp;II, Se\u00e7\u00e3o XL; Ap. II, S. III, XXXI e Ap. III, S.II, VIII, &#8220;a&#8221;, 12)<\/p>\n\n\n\n<p><strong>Alt. 5909 a 5911&nbsp;&#8211;&nbsp;<\/strong>Prot. ICMS 18 e 28\/22&nbsp;&#8211;&nbsp;Exclui do regime de substitui\u00e7\u00e3o tribut\u00e1ria as opera\u00e7\u00f5es com pneum\u00e1ticos e c\u00e2maras de ar de bicicletas<strong>&nbsp;<\/strong>e realiza ajustes t\u00e9cnicos.&nbsp; (Lv. III, art. 10, XI, art. 35, &#8220;caput&#8221;, nota 02, &#8220;j&#8221;; T\u00edt. III, Cap. II, Se\u00e7\u00e3o XXXVI; Ap. II, S. III, XXVII e Ap. III, S.II, VIII, &#8220;a&#8221;, 8)<\/p>\n\n\n\n<p><strong>Alt. 5912 a 5914&nbsp;&#8211;&nbsp;<\/strong>Prot. ICMS 20 e 24\/22&nbsp;&#8211;&nbsp;Exclui do regime de substitui\u00e7\u00e3o tribut\u00e1ria as opera\u00e7\u00f5es com ferramentas e realiza ajustes t\u00e9cnicos.<strong>&nbsp;<\/strong>(Lv. III, art. 10, VIII, art. 35, &#8220;caput&#8221;, nota 02, &#8220;g&#8221;; T\u00edt. III, Cap.&nbsp;II, Se\u00e7\u00e3o XXXIII; Ap. II, S. III, XXIV e Ap. III, S.II, VIII, &#8220;a&#8221;, 5)<\/p>\n\n\n\n<p><strong>Alt. 5915 a 5917&nbsp;&#8211;&nbsp;<\/strong>Prot. ICMS 21 e 26\/22&nbsp;&#8211;&nbsp;Exclui do regime de substitui\u00e7\u00e3o tribut\u00e1ria as opera\u00e7\u00f5es com materiais el\u00e9tricos e realiza ajustes t\u00e9cnicos.<strong>&nbsp;<\/strong>(Lv. III, art. 10, IX, art. 35, &#8220;caput&#8221;, nota 02, &#8220;h&#8221;; T\u00edt. III, Cap.&nbsp;II, Se\u00e7\u00e3o XXXIV; Ap. II, S. III, XXV e Ap. III, S.II, VIII, &#8220;a&#8221;, 6)<\/p>\n\n\n\n<p><strong>Alt. 5918 a 5920&nbsp;&#8211;&nbsp;<\/strong>Prot. ICMS 25 e 29\/22&nbsp;&#8211;&nbsp;Exclui do regime de substitui\u00e7\u00e3o tribut\u00e1ria as opera\u00e7\u00f5es com m\u00e1quinas e aparelhos mec\u00e2nicos, el\u00e9tricos, eletromec\u00e2nicos e autom\u00e1ticos e realiza ajustes t\u00e9cnicos.&nbsp; (Lv. III, art. 10, XX, art. 35, &#8220;caput&#8221;, nota 02, &#8220;t&#8221;; T\u00edt. III, Cap. II, Se\u00e7\u00e3o XLV; Ap. II, S. III, XXXVI e Ap.&nbsp;III, S.II, VIII, &#8220;a&#8221;, 17)<\/p>\n\n\n\n<p><strong>Art. 3\u00ba:<\/strong><\/p>\n\n\n\n<p><strong>Alt. 5921&nbsp;&#8211;&nbsp;<\/strong>Estabelece procedimentos para a restitui\u00e7\u00e3o do ICMS que tenha sido retido por substitui\u00e7\u00e3o tribut\u00e1ria, na hip\u00f3tese de estabelecimento atacadista e\/ou varejista que detenha, em 30\/06\/22, estoque das mercadorias relacionadas no Ap\u00eandice II, Se\u00e7\u00e3o III, itens XVIII, XXIV, XXV, XXVII, XXXI, XXXIII, XXXV e XXXVI, que tenham deixado de se sujeitar a este regime de tributa\u00e7\u00e3o. (Lv. V, art. 41)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 09\/06\/22, p\u00e1g. 5)<\/strong><\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/Site\/Document.aspx?inpKey=291760\" target=\"_blank\" class=\"ek-link\"><u>Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o<\/u><\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"ek-link\"><u>Clique aqui para acessar o Portal de Legisla\u00e7\u00e3o<\/u><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>09\/06\/2022 &#8211; DECRETO 56.542\/2022 MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS) Implementa\u00e7\u00e3o de Protocolo a seguir relacionado, aprovado pelo Conselho Nacional de Pol\u00edtica Fazend\u00e1ria &#8211; CONFAZ, na legisla\u00e7\u00e3o estadual. Alt. 5922 &#8211;&nbsp;Prot. ICMS 61\/21&nbsp;&#8211;&nbsp;Inclui as opera\u00e7\u00f5es com mercadorias, oriundas do Estado do Par\u00e1 no regime de substitui\u00e7\u00e3o tribut\u00e1ria com materiais de constru\u00e7\u00e3o. (Lv. III, art. 202, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31],"tags":[],"class_list":["post-3415","post","type-post","status-publish","format-standard","hentry","category-noticias"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/comments?post=3415"}],"version-history":[{"count":1,"href":"http:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3415\/revisions"}],"predecessor-version":[{"id":3416,"href":"http:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3415\/revisions\/3416"}],"wp:attachment":[{"href":"http:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=3415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=3415"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=3415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}