{"id":5611,"date":"2023-02-08T16:14:38","date_gmt":"2023-02-08T19:14:38","guid":{"rendered":"https:\/\/scpa.org.br\/?p=5611"},"modified":"2023-02-08T16:14:38","modified_gmt":"2023-02-08T19:14:38","slug":"instrucao-normativa-002-2023","status":"publish","type":"post","link":"https:\/\/scpa.org.br\/index.php\/2023\/02\/08\/instrucao-normativa-002-2023\/","title":{"rendered":"Instru\u00e7\u00e3o Normativa 002\/2023"},"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>Conv. ICMS 142\/18 e Prot. ICMS 11\/91&nbsp;&#8211;&nbsp;Estabelece procedimentos para a fixa\u00e7\u00e3o do pre\u00e7o final ao consumidor utilizado como&nbsp;base de c\u00e1lculo para a apura\u00e7\u00e3o do d\u00e9bito de responsabilidade por substitui\u00e7\u00e3o tribut\u00e1ria<strong><em>&nbsp;<\/em><\/strong>nas opera\u00e7\u00f5es com bebidas e realiza adapta\u00e7\u00f5es nos procedimentos relativos \u00e0 celebra\u00e7\u00e3o de Termos de Acordo conforme RICMS, Lv. III, art. 92, IV. (T\u00edt. I, Cap. IX, 13.0 e 20.0; e Ap. XXXIV)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 19\/01\/23, p\u00e1g. 118)<\/strong><\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/Site\/Document.aspx?inpKey=292945&amp;inpCodDispositive=&amp;inpDsKeywords=\" target=\"_blank\" class=\"ek-link\"><u>Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o<\/u><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ALTERA\u00c7\u00c3O NA INSTRU\u00c7\u00c3O NORMATIVA DRP N\u00ba 45\/98: 1.&nbsp;Conv. ICMS 142\/18 e Prot. ICMS 11\/91&nbsp;&#8211;&nbsp;Estabelece procedimentos para a fixa\u00e7\u00e3o do pre\u00e7o final ao consumidor utilizado como&nbsp;base de c\u00e1lculo para a apura\u00e7\u00e3o do d\u00e9bito de responsabilidade por substitui\u00e7\u00e3o tribut\u00e1ria&nbsp;nas opera\u00e7\u00f5es com bebidas e realiza adapta\u00e7\u00f5es nos procedimentos relativos \u00e0 celebra\u00e7\u00e3o de Termos de Acordo conforme RICMS, Lv. [&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],"tags":[],"class_list":["post-5611","post","type-post","status-publish","format-standard","hentry","category-noticias"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/5611","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=5611"}],"version-history":[{"count":2,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/5611\/revisions"}],"predecessor-version":[{"id":5614,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/5611\/revisions\/5614"}],"wp:attachment":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=5611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=5611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=5611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}