{"id":52208,"date":"2026-04-13T13:56:12","date_gmt":"2026-04-13T16:56:12","guid":{"rendered":"http:\/\/scpa.org.br\/?p=52208"},"modified":"2026-04-13T13:56:15","modified_gmt":"2026-04-13T16:56:15","slug":"instrucao-normativa-028-2026","status":"publish","type":"post","link":"https:\/\/scpa.org.br\/index.php\/2026\/04\/13\/instrucao-normativa-028-2026\/","title":{"rendered":"INSTRU\u00c7\u00c3O NORMATIVA 028\/2026"},"content":{"rendered":"\n

ALTERA\u00c7\u00c3O NA INSTRU\u00c7\u00c3O NORMATIVA DRP N\u00ba 45\/98<\/u><\/strong>:<\/strong><\/p>\n\n\n\n

1<\/strong>.<\/strong> Modifica a disciplina do invent\u00e1rio e da apura\u00e7\u00e3o do imposto relativo ao estoque em decorr\u00eancia da exclus\u00e3o de mercadorias do regime de substitui\u00e7\u00e3o tribut\u00e1ria. (T\u00edt. I, Cap. IX, 23.2, “a”, 5, 23.5, 23.5.1, “caput”, 23.7.3, “caput”, e 23.8)<\/p>\n\n\n\n

2.<\/strong> Acrescenta condi\u00e7\u00f5es para que o arquivo EFD seja recepcionado com efeitos de gera\u00e7\u00e3o da GIA-Autom\u00e1tica. (T\u00edt. I, Cap. XIII, 9.3, “e” e “f”)<\/p>\n\n\n\n

(Publicado no D.O.E. de 10\/04\/26, p\u00e1g. 298)<\/strong><\/p>\n\n\n\n

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

ALTERA\u00c7\u00c3O NA INSTRU\u00c7\u00c3O NORMATIVA DRP N\u00ba 45\/98: 1. Modifica a disciplina do invent\u00e1rio e da apura\u00e7\u00e3o do imposto relativo ao estoque em decorr\u00eancia da exclus\u00e3o de mercadorias do regime de substitui\u00e7\u00e3o tribut\u00e1ria. (T\u00edt. I, Cap. IX, 23.2, “a”, 5, 23.5, 23.5.1, “caput”, 23.7.3, “caput”, e 23.8) 2. Acrescenta condi\u00e7\u00f5es para que o arquivo EFD seja recepcionado com […]<\/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-52208","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\/52208","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=52208"}],"version-history":[{"count":1,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/52208\/revisions"}],"predecessor-version":[{"id":52209,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/52208\/revisions\/52209"}],"wp:attachment":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=52208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=52208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=52208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}