{"id":52206,"date":"2026-04-13T13:54:32","date_gmt":"2026-04-13T16:54:32","guid":{"rendered":"http:\/\/scpa.org.br\/?p=52206"},"modified":"2026-04-13T13:54:35","modified_gmt":"2026-04-13T16:54:35","slug":"instrucao-normativa-027-2026","status":"publish","type":"post","link":"https:\/\/scpa.org.br\/index.php\/2026\/04\/13\/instrucao-normativa-027-2026\/","title":{"rendered":"INSTRU\u00c7\u00c3O NORMATIVA 027\/2026"},"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<\/strong><strong>.&nbsp;<\/strong>Fixa, com aplica\u00e7\u00e3o a partir de 01\/05\/26, para fins de substitui\u00e7\u00e3o tribut\u00e1ria, a lista de pre\u00e7os finais ao consumidor de bebidas frias relacionadas no RICMS, Ap\u00eandice II, Se\u00e7\u00e3o III, item I. (Ap. XXXVI, Se\u00e7\u00e3o I)<\/p>\n\n\n\n<p><strong>2.<\/strong>&nbsp;Fixa, com aplica\u00e7\u00e3o a partir de 01\/05\/26, para fins de substitui\u00e7\u00e3o tribut\u00e1ria, a lista de pre\u00e7os finais ao consumidor de bebidas quentes relacionadas no RICMS, Ap\u00eandice II, Se\u00e7\u00e3o III, item XXXII. (Ap. XXXVI, Se\u00e7\u00e3o II)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 08\/04\/26, p\u00e1g. 344)<\/strong><\/p>\n\n\n\n<p><strong><a href=\"http:\/\/legislacao.sefaz.rs.gov.br\/Site\/Document.aspx?inpKey=299519\" target=\"_blank\" rel=\"noreferrer noopener\">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;Fixa, com aplica\u00e7\u00e3o a partir de 01\/05\/26, para fins de substitui\u00e7\u00e3o tribut\u00e1ria, a lista de pre\u00e7os finais ao consumidor de bebidas frias relacionadas no RICMS, Ap\u00eandice II, Se\u00e7\u00e3o III, item I. (Ap. XXXVI, Se\u00e7\u00e3o I) 2.&nbsp;Fixa, com aplica\u00e7\u00e3o a partir de 01\/05\/26, para fins de substitui\u00e7\u00e3o tribut\u00e1ria, a [&hellip;]<\/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":[35],"tags":[],"class_list":["post-52206","post","type-post","status-publish","format-standard","hentry","category-pareceres"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/52206","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=52206"}],"version-history":[{"count":1,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/52206\/revisions"}],"predecessor-version":[{"id":52207,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/52206\/revisions\/52207"}],"wp:attachment":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=52206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=52206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=52206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}