{"id":3742,"date":"2022-10-14T16:14:12","date_gmt":"2022-10-14T19:14:12","guid":{"rendered":"https:\/\/scpa.org.br\/?p=3742"},"modified":"2023-01-12T15:27:29","modified_gmt":"2023-01-12T18:27:29","slug":"pareceres-de-consultas-formais","status":"publish","type":"post","link":"https:\/\/scpa.org.br\/index.php\/2022\/10\/14\/pareceres-de-consultas-formais\/","title":{"rendered":"Pareceres de Consultas Formais N\u00ba 001"},"content":{"rendered":"\n<p><strong><u>PARECER N\u00ba 22031<\/u><\/strong><\/p>\n\n\n\n<p>ICMS \u2013 Emiss\u00e3o de nota fiscal no caso do pagamento da venda&nbsp; se dar atrav\u00e9s de pontos ganhos pelo cliente em programa de fidelidade.<\/p>\n\n\n\n<p><strong>(Publicado no Portal de Legisla\u00e7\u00e3o, em 30\/09\/2022)<\/strong><\/p>\n\n\n\n<p><strong><u>PARECER N\u00ba 22051<\/u><\/strong><\/p>\n\n\n\n<p>Cr\u00e9dito fiscal relativo a aquisi\u00e7\u00f5es de mercadorias destinadas ao uso ou consumo, de estabelecimento industrializador de madeiras.<\/p>\n\n\n\n<p><strong>(Publicado no Portal de Legisla\u00e7\u00e3o, em 30\/09\/2022)<\/strong><\/p>\n\n\n\n<p><strong><u>PARECER N\u00ba 22057<\/u><\/strong><\/p>\n\n\n\n<p>ICMS \u2013 Cr\u00e9dito fiscal presumido concedido nas opera\u00e7\u00f5es interestaduais com m\u00f3veis de fabrica\u00e7\u00e3o pr\u00f3pria.<\/p>\n\n\n\n<p><strong>(Publicado no Portal de Legisla\u00e7\u00e3o, em 30\/09\/2022)<\/strong><\/p>\n\n\n\n<p><strong><u>PARECER N\u00ba 21385<\/u><\/strong><\/p>\n\n\n\n<p>Transfer\u00eancia de materiais sujeitos a processo de prepara\u00e7\u00e3o do \u201cwoodframe\u201d, como material para constru\u00e7\u00e3o de unidade imobili\u00e1ria aut\u00f4noma.<\/p>\n\n\n\n<p><strong>(Publicado no Portal de Legisla\u00e7\u00e3o, em 04\/10\/2022)<\/strong><\/p>\n\n\n\n<p><strong><u>PARECER N\u00ba 21408<\/u><\/strong><\/p>\n\n\n\n<p>Aplica\u00e7\u00e3o do diferimento na importa\u00e7\u00e3o de partes e pe\u00e7as que ser\u00e3o comercializadas sob forma de uma unidade conjunta maior, e direito ao cr\u00e9dito fiscal presumido do inciso CXCIII do artigo 32 do Livro I, na posterior revenda.<\/p>\n\n\n\n<p><strong>(Publicado no Portal de Legisla\u00e7\u00e3o, em 04\/10\/2022)<\/strong><\/p>\n\n\n\n<p><strong><u>PARECER N\u00ba 22110<\/u><\/strong><\/p>\n\n\n\n<p>Regras para apropria\u00e7\u00e3o do cr\u00e9dito fiscal presumido do inciso CXCIII do artigo 32, e do gozo do diferimento previsto no inciso VI do artigo 53, ambos do Livro I do RICMS.<\/p>\n\n\n\n<p><strong>(Publicado no Portal de Legisla\u00e7\u00e3o, em 04\/10\/2022)<\/strong><\/p>\n\n\n\n<p><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/Site\/Home.aspx\" target=\"_blank\" class=\"ek-link\"><strong>Clique aqui para acessar o Portal de Legisla\u00e7\u00e3o<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>PARECER N\u00ba 22031 ICMS \u2013 Emiss\u00e3o de nota fiscal no caso do pagamento da venda&nbsp; se dar atrav\u00e9s de pontos ganhos pelo cliente em programa de fidelidade. (Publicado no Portal de Legisla\u00e7\u00e3o, em 30\/09\/2022) PARECER N\u00ba 22051 Cr\u00e9dito fiscal relativo a aquisi\u00e7\u00f5es de mercadorias destinadas ao uso ou consumo, de estabelecimento industrializador de madeiras. (Publicado [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","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":"","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":"","adv-header-id-meta":"","stick-header-meta":"","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":[31,35],"tags":[],"class_list":["post-3742","post","type-post","status-publish","format-standard","hentry","category-noticias","category-pareceres"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/comments?post=3742"}],"version-history":[{"count":3,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3742\/revisions"}],"predecessor-version":[{"id":3955,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3742\/revisions\/3955"}],"wp:attachment":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=3742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=3742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=3742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}