{"id":3223,"date":"2022-04-19T15:13:00","date_gmt":"2022-04-19T18:13:00","guid":{"rendered":"https:\/\/scpa.org.br\/?p=3223"},"modified":"2022-05-17T18:28:24","modified_gmt":"2022-05-17T21:28:24","slug":"modificacoes-no-regulamento-do-icms-2","status":"publish","type":"post","link":"http:\/\/www.scpa.org.br\/index.php\/2022\/04\/19\/modificacoes-no-regulamento-do-icms-2\/","title":{"rendered":"Modifica\u00e7\u00f5es no Regulamento do ICMS (RICMS)"},"content":{"rendered":"\n<p><strong>19\/04\/2022 &#8211; DECRETO 56.459\/2022<\/strong><\/p>\n\n\n\n<p><strong><u>MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS)<\/u><\/strong><\/p>\n\n\n\n<p><a><strong>Alt.&nbsp;5852&nbsp;&#8211;&nbsp;<\/strong><\/a>Convs. ICMS 128\/94&nbsp;&#8211;&nbsp;Limita o benef\u00edcio da cesta b\u00e1sica de alimentos do Estado do Rio Grande do Sul, em rela\u00e7\u00e3o \u00e0 carne e produtos comest\u00edveis, inclusive salgados, resfriados ou congelados, resultantes do abate de frangos, \u00e0s mercadorias industrializadas neste Estado, ainda que sob encomenda. (Ap. IV, item VI, nota)<\/p>\n\n\n\n<p><strong>Alt.&nbsp;5853&nbsp;<\/strong><strong>&#8211;&nbsp;<\/strong>Conv. ICMS 89\/05&nbsp;&#8211;&nbsp;Limita a redu\u00e7\u00e3o de base de c\u00e1lculo do ICMS nas sa\u00eddas internas de carne e demais produtos comest\u00edveis temperados, resultantes do abate de aves, \u00e0s mercadorias industrializadas neste Estado, ainda que sob encomenda. (Lv. I, art. 23, LXIX, nota 02)<\/p>\n\n\n\n<p><strong>Alt.&nbsp;5854&nbsp;&#8211;&nbsp;<\/strong>Define que a dispensa do pagamento do imposto de responsabilidade por substitui\u00e7\u00e3o tribut\u00e1ria devido na entrada no territ\u00f3rio deste Estado n\u00e3o se aplica na entrada de carnes e demais produtos comest\u00edveis frescos, resfriados, congelados, salgados, em salmoura, temperados, secos ou defumados, resultantes do abate de aves, em estabelecimento de contribuinte submetido ao ajuste do imposto retido por substitui\u00e7\u00e3o tribut\u00e1ria. (Lv. III, art. 53-E, I, nota 02)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 19\/04\/22, p\u00e1g. 9)<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><img decoding=\"async\" src=\"blob:https:\/\/scpa.org.br\/b79a323e-95ba-42fa-9189-a277e64d5049\"><strong>19\/04\/2022 &#8211; DECRETO 56.460\/2022<\/strong><\/p>\n\n\n\n<p><strong><u>MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS)<\/u><\/strong><\/p>\n\n\n\n<p>Implementa\u00e7\u00e3o de Conv\u00eanio ICMS, aprovado pelo Conselho Nacional de Pol\u00edtica Fazend\u00e1ria &#8211; CONFAZ, na legisla\u00e7\u00e3o estadual.<\/p>\n\n\n\n<p><strong>Alts. 5855 e 5856&nbsp;&#8211;<\/strong>&nbsp;Conv. ICMS 94\/12&nbsp;&#8211;&nbsp;Concede, a partir de 01\/01\/23, isen\u00e7\u00e3o de ICMS nas sa\u00eddas de mercadoriasdestinadas \u00e0s redes de transportes p\u00fablicos sobre trilhos de passageiros e prev\u00ea o n\u00e3o estorno do cr\u00e9dito fiscal nas correspondentes entradas. (Lv. I, art. 9\u00ba, CCXIX, e art. 35, XLIII)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 19\/04\/22, p\u00e1g. 10)<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><img decoding=\"async\" src=\"blob:https:\/\/scpa.org.br\/6a18aa0e-e707-4898-a94c-3a053b8b075b\"><strong>19\/04\/2022 &#8211; DECRETO 56.458\/2022<\/strong><\/p>\n\n\n\n<p><strong><u>MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS)<\/u><\/strong><\/p>\n\n\n\n<p>Implementa\u00e7\u00e3o de Conv\u00eanios a seguir relacionados, aprovados pelo Conselho Nacional de Pol\u00edtica Fazend\u00e1ria &#8211; CONFAZ, na legisla\u00e7\u00e3o estadual.<\/p>\n\n\n\n<p><strong>Art. 1\u00ba:<\/strong><\/p>\n\n\n\n<p><strong>Alt. 5848&nbsp;&#8211;&nbsp;<\/strong>Convs. ICMS 142\/18 e 130\/19&nbsp;&#8211;&nbsp;Atualiza o rol de mercadorias sujeitas ao regime de substitui\u00e7\u00e3o tribut\u00e1ria nas vendas pelo sistema porta-a-porta e men\u00e7\u00e3o ao Conv\u00eanio ICMS, que disp\u00f5e sobre as regras gerais da substitui\u00e7\u00e3o tribut\u00e1ria, bem como realiza ajuste t\u00e9cnico relativo ao preenchimento do documento fiscal. (Ap. II, Se\u00e7\u00e3o III-E, I, &#8220;n&#8221;, &#8220;o&#8221;, &#8220;af&#8221; a &#8220;ai&#8221;)<\/p>\n\n\n\n<p><strong>Art. 2\u00ba:&nbsp;<\/strong>Convs. ICMS 142\/18 e 224\/21:<\/p>\n\n\n\n<p><strong>Alts. 5849 e 5850&nbsp;&#8211;&nbsp;<\/strong>Atualiza&nbsp;men\u00e7\u00e3o ao Conv\u00eanio ICMS que disp\u00f5e sobre as regras gerais da substitui\u00e7\u00e3o tribut\u00e1ria, bem como realiza ajuste t\u00e9cnico relativo ao preenchimento do documento fiscal. (Lv. II, art. 29, IV, &#8220;i&#8221;; e VII, &#8220;a&#8221;, 10, e Ap. XLVII, t\u00edtulo, nota 03)<\/p>\n\n\n\n<p><strong>Alt. 5851&nbsp;&#8211;&nbsp;<\/strong>Atualiza dispositivos relativos \u00e0 responsabilidade, base de c\u00e1lculo e inaplicabilidade do regime de substitui\u00e7\u00e3o tribut\u00e1ria nas vendas de mercadorias pelo sistema porta-a-porta. (Lv. III, art. 10, VII, XII, XVIII, XXII, XXIII e XXIV, art. 35, &#8220;caput&#8221;, nota 02, e &#8220;f&#8221;, &#8220;l&#8221;, &#8220;r&#8221;, &#8220;v&#8221;, &#8220;w&#8221; e &#8220;x&#8221;, art. 53-A, par. \u00fanico, &#8220;a&#8221;, art. 61, art. 61-A, art. 62, I, nota 02 e II, e art. 67, par. \u00fanico, &#8220;caput&#8221;)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 19\/04\/22, p\u00e1g. 6)<\/strong><\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/Site\/Document.aspx?inpKey=291450\" target=\"_blank\" class=\"ek-link\"><u>Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o<\/u><\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><img decoding=\"async\" src=\"blob:https:\/\/scpa.org.br\/764c1de1-a784-4933-b978-e61179308efd\"><strong>19\/04\/2022 &#8211; DECRETO 56.457\/2022<\/strong><\/p>\n\n\n\n<p><strong><u>MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS)<\/u><\/strong><\/p>\n\n\n\n<p><strong>Alt.&nbsp;5847&nbsp;&#8211;&nbsp;<\/strong>Lei n\u00ba 8.820\/89, Conv. ICMS 142\/18 e Prots. ICMS 95\/09 e 188\/09&nbsp;&#8211;&nbsp;Ajuste t\u00e9cnico para prever percentuais de margem de valor agregado ajustada na hip\u00f3tese de massas aliment\u00edcias e cuscuz com carga tribut\u00e1ria interna de 17%. (Ap. II, S. III, item XXX, 40, 41 e 103)<strong><\/strong><\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 19\/04\/22, p\u00e1g. 5)<\/strong><\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/Site\/Document.aspx?inpKey=291445\" target=\"_blank\" class=\"ek-link\"><u>Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o<\/u><\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/\" target=\"_blank\" class=\"ek-link\"><u>Clique aqui para acessar o Portal de Legisla\u00e7\u00e3o<\/u><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>19\/04\/2022 &#8211; DECRETO 56.459\/2022 MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS) Alt.&nbsp;5852&nbsp;&#8211;&nbsp;Convs. ICMS 128\/94&nbsp;&#8211;&nbsp;Limita o benef\u00edcio da cesta b\u00e1sica de alimentos do Estado do Rio Grande do Sul, em rela\u00e7\u00e3o \u00e0 carne e produtos comest\u00edveis, inclusive salgados, resfriados ou congelados, resultantes do abate de frangos, \u00e0s mercadorias industrializadas neste Estado, ainda que sob encomenda. (Ap. IV, [&hellip;]<\/p>\n","protected":false},"author":2,"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":"default","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":"default","adv-header-id-meta":"","stick-header-meta":"default","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-3223","post","type-post","status-publish","format-standard","hentry","category-noticias"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/comments?post=3223"}],"version-history":[{"count":1,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3223\/revisions"}],"predecessor-version":[{"id":3224,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3223\/revisions\/3224"}],"wp:attachment":[{"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=3223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=3223"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=3223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}