{"id":51886,"date":"2025-10-28T20:37:02","date_gmt":"2025-10-28T23:37:02","guid":{"rendered":"http:\/\/scpa.org.br\/?p=51886"},"modified":"2025-10-28T20:37:05","modified_gmt":"2025-10-28T23:37:05","slug":"decreto-58-409-2025","status":"publish","type":"post","link":"https:\/\/scpa.org.br\/index.php\/2025\/10\/28\/decreto-58-409-2025\/","title":{"rendered":"DECRETO 58.409\/2025"},"content":{"rendered":"\n

MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS)<\/u><\/strong><\/p>\n\n\n\n

Art. 1\u00ba:<\/strong><\/p>\n\n\n\n

Alt. 6634 –<\/strong> Lei n\u00ba 8.820\/89, art. 25, III – Estabelece hip\u00f3teses de n\u00e3o aplica\u00e7\u00e3o do diferimento do pagamento do imposto previsto no art. 53, VI. (RICMS, Lv. I, art. 53, VI, “caput”, nota 02)<\/p>\n\n\n\n

Art. 2\u00ba:<\/strong><\/p>\n\n\n\n

Alt. 6635 e 6636 –<\/strong> Conv. ICMS 190\/17, cl. 13\u00aa – Modifica, a partir de 01\/01\/26, o cr\u00e9dito fiscal presumido de ICMS concedido aos estabelecimentos importadores referente a mercadoria importada ao abrigo do diferimento do pagamento do imposto previsto no art. 53, VI, incluindo a obrigatoriedade de contribui\u00e7\u00e3o a fundos espec\u00edficos, a apura\u00e7\u00e3o em separado das opera\u00e7\u00f5es abrangidas pelo benef\u00edcio, a substitui\u00e7\u00e3o de atestado de n\u00e3o similaridade por lista de mercadorias n\u00e3o alcan\u00e7adas pelo benef\u00edcio e a possibilidade de apropria\u00e7\u00e3o de cr\u00e9dito por entrada referente a devolu\u00e7\u00e3o de mercadorias. (RICMS, Lv. I, art. 32, CXCIII, nota 02, “b”, 14, 18, 20 a 23 e Ap. L)<\/p>\n\n\n\n

Art. 3\u00ba:<\/strong><\/p>\n\n\n\n

Alt. 6637 –<\/strong> Conv. ICMS 190\/17, cl. 13\u00aa – Inclui prazo final, em 31\/12\/25, no cr\u00e9dito fiscal presumido de ICMS concedido aos estabelecimentos que realizarem investimentos e que importarem mercadorias para comercializa\u00e7\u00e3o atrav\u00e9s de portos, aeroportos e pontos de fronteira alfandegados localizados no Estado. (RICMS, Lv. I, art. 32, CXCIV)<\/p>\n\n\n\n

(Publicado no D.O.E. de 15\/10\/25, p\u00e1g. 9)<\/strong><\/p>\n\n\n\n

Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS) Art. 1\u00ba: Alt. 6634 – Lei n\u00ba 8.820\/89, art. 25, III – Estabelece hip\u00f3teses de n\u00e3o aplica\u00e7\u00e3o do diferimento do pagamento do imposto previsto no art. 53, VI. (RICMS, Lv. I, art. 53, VI, “caput”, nota 02) Art. 2\u00ba: Alt. 6635 e 6636 – Conv. ICMS 190\/17, cl. 13\u00aa – Modifica, a partir […]<\/p>\n","protected":false},"author":7,"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":"","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":"set","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":[141,31],"tags":[],"class_list":["post-51886","post","type-post","status-publish","format-standard","hentry","category-legislacao-decreto","category-noticias"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51886","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/comments?post=51886"}],"version-history":[{"count":1,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51886\/revisions"}],"predecessor-version":[{"id":51887,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51886\/revisions\/51887"}],"wp:attachment":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=51886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=51886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=51886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}