{"id":51909,"date":"2025-11-03T12:29:02","date_gmt":"2025-11-03T15:29:02","guid":{"rendered":"http:\/\/scpa.org.br\/?p=51909"},"modified":"2025-11-03T12:29:06","modified_gmt":"2025-11-03T15:29:06","slug":"instrucao-normativa-095-2025","status":"publish","type":"post","link":"https:\/\/scpa.org.br\/index.php\/2025\/11\/03\/instrucao-normativa-095-2025\/","title":{"rendered":"INSTRU\u00c7\u00c3O NORMATIVA 095\/2025"},"content":{"rendered":"\n<p><strong><u>ALTERA\u00c7\u00c3O NA INSTRU\u00c7\u00c3O NORMATIVA DRP N\u00ba 45\/98<\/u><\/strong><strong>:<\/strong><\/p>\n\n\n\n<p><strong>1.&nbsp;<\/strong>Altera, a partir de 01\/11\/25, a rela\u00e7\u00e3o de distribuidores hospitalares para fins de inaplicabilidade da substitui\u00e7\u00e3o tribut\u00e1ria, conforme previsto no RICMS, Livro III, art. 103, \u00a7 3\u00ba. (Ap. XXXV)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 31\/10\/25, p\u00e1g. 94)<\/strong><\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" target=\"_blank\" href=\"http:\/\/legislacao.sefaz.rs.gov.br\/Site\/Document.aspx?inpKey=299113\">Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o<\/a><\/strong><strong>&nbsp;<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ALTERA\u00c7\u00c3O NA INSTRU\u00c7\u00c3O NORMATIVA DRP N\u00ba 45\/98: 1.&nbsp;Altera, a partir de 01\/11\/25, a rela\u00e7\u00e3o de distribuidores hospitalares para fins de inaplicabilidade da substitui\u00e7\u00e3o tribut\u00e1ria, conforme previsto no RICMS, Livro III, art. 103, \u00a7 3\u00ba. (Ap. XXXV) (Publicado no D.O.E. de 31\/10\/25, p\u00e1g. 94) Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o&nbsp;<\/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":[31,35],"tags":[],"class_list":["post-51909","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\/51909","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=51909"}],"version-history":[{"count":1,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51909\/revisions"}],"predecessor-version":[{"id":51910,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51909\/revisions\/51910"}],"wp:attachment":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=51909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=51909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=51909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}