{"id":3770,"date":"2022-10-18T14:00:27","date_gmt":"2022-10-18T17:00:27","guid":{"rendered":"https:\/\/scpa.org.br\/?p=3770"},"modified":"2022-10-21T16:12:49","modified_gmt":"2022-10-21T19:12:49","slug":"alteracao-na-instrucao-normativa-2","status":"publish","type":"post","link":"http:\/\/www.scpa.org.br\/index.php\/2022\/10\/18\/alteracao-na-instrucao-normativa-2\/","title":{"rendered":"Altera\u00e7\u00e3o na Instru\u00e7\u00e3o Normativa"},"content":{"rendered":"\n<p><strong>18\/10\/2022 &#8211; INSTRU\u00c7\u00c3O NORMATIVA 087\/2022<\/strong><\/p>\n\n\n\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>&nbsp;Decreto n\u00ba 55.290\/20 e Portaria SEFAZ n\u00ba 26\/2020&nbsp;&#8211;&nbsp;Promove ajustes relativos \u00e0 nomenclatura de unidades da Receita Estadual em decorr\u00eancia de altera\u00e7\u00f5es na estrutura da Receita Estadual. (Sum\u00e1rio, tabela &#8220;EXPRESS\u00d5ES ABREVIADAS E SIGLAS UTILIZADAS NESTA INSTRU\u00c7\u00c3O NORMATIVA&#8221;; T\u00edt. I, Cap. V, S. 1.0 e 8.0; Cap. VI, 7.2.2, 7.2.3, &#8220;b&#8221;, 7.2.4, &#8220;caput&#8221;, 7.2.6, &#8220;a&#8221;, &#8220;caput&#8221;, 8.0, t\u00edtulo, 8.1.1, 8.2.1, 8.2.2, &#8220;caput&#8221; e &#8220;b&#8221;, 8.2.3, &#8220;caput&#8221;, 8.2.7 e 8.3; Cap.&nbsp;X, 5.2.1; Cap. XI, 1.1.1.1, &#8220;caput&#8221;, 5.2.1.2, 5.2.1.3, &#8220;a&#8221;, 5.2.1.4, 5.4.2.1.1, &#8220;caput&#8221;, 5.4.2.1.4, 5.4.2.1.7, 5.4.2.1.10, &#8220;b&#8221;, e 5.4.2.1.11, &#8220;caput&#8221;; Cap. XII, 1.0; Cap. XIX, 1.7.1; Cap. XX, 3.2.2, 3.2.3 a 3.2.5 e S. 6.0; Cap. XXI, 8.1, &#8220;caput&#8221;; Cap. XXII, 3.3, &#8220;caput&#8221;; Cap.&nbsp;XXV, 2.2; Cap. XXXII, 4.2.2 e 4.2.3 a 4.2.5; Cap. LXXVI, 1.2; T\u00edt. III, Cap. VII, 3.5; Cap. X; Cap. XII, 1.1, &#8220;caput&#8221;, e &#8220;a&#8221;, 2, 1.2 e 2.1.2, &#8220;c&#8221;; Cap. XIV, 1.2.3.1 e 1.2.3.2; T\u00edt. V, Cap. III; Cap. V, 1.1.1; Cap. XIV, 1.5; e Anexos A-9, D-1, D-2, I-3 e I-18)<strong><\/strong><\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 18\/10\/22, p\u00e1g. 92)<\/strong><\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/Site\/Document.aspx?inpKey=292339\" 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 has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>13\/10\/2022 &#8211; INSTRU\u00c7\u00c3O NORMATIVA 086\/2022<\/strong><\/p>\n\n\n\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>&nbsp;Realiza ajuste t\u00e9cnico referente ao preenchimento de MDF-e na hip\u00f3tese de contribuinte dispensado de emiss\u00e3o de CT-e referente a repetidas presta\u00e7\u00f5es de servi\u00e7o vinculadas a contrato. (T\u00edt. I, Cap. XI, 5.4.1.1.1, \u201cd\u201d e 5.4.2.1.6, \u201ce\u201d)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 13\/10\/22, p\u00e1g. 95)<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>07\/10\/2022 &#8211; INSTRU\u00c7\u00c3O NORMATIVA 085\/2022<\/strong><\/p>\n\n\n\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>&nbsp;Modifica procedimentos para reconhecimento da imunidade do IPVA para os templos de qualquer culto. (T\u00edt. II, Cap. III, 1.2.1, &#8220;b&#8221;, 2, e &#8220;c&#8221;)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 07\/10\/22, p\u00e1g. 89)<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>05\/10\/2022 &#8211; INSTRU\u00c7\u00c3O NORMATIVA 084\/2022<\/strong><\/p>\n\n\n\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>&nbsp;Acrescenta os valores da Taxa de Juros de Longo Prazo (TJLP) referentes ao 4\u00ba trimestre de 2022. (Ap. XXV)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 05\/10\/22, p\u00e1g. 423)<\/strong><\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/Site\/Document.aspx?inpKey=292284\" 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 has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>13\/10\/2022 &#8211; INSTRU\u00c7\u00c3O NORMATIVA 086\/2022<\/strong><\/p>\n\n\n\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>&nbsp;Realiza ajuste t\u00e9cnico referente ao preenchimento de MDF-e na hip\u00f3tese de contribuinte dispensado de emiss\u00e3o de CT-e referente a repetidas presta\u00e7\u00f5es de servi\u00e7o vinculadas a contrato. (T\u00edt. I, Cap. XI, 5.4.1.1.1, \u201cd\u201d e 5.4.2.1.6, \u201ce\u201d)<strong><\/strong><\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 13\/10\/22, p\u00e1g. 95)<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>07\/10\/2022 &#8211; INSTRU\u00c7\u00c3O NORMATIVA 085\/2022<\/strong><\/p>\n\n\n\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>&nbsp;Modifica procedimentos para reconhecimento da imunidade do IPVA para os templos de qualquer culto. (T\u00edt. II, Cap. III, 1.2.1, &#8220;b&#8221;, 2, e &#8220;c&#8221;)<strong><\/strong><\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 07\/10\/22, p\u00e1g. 89)<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>05\/10\/2022 &#8211; INSTRU\u00c7\u00c3O NORMATIVA 084\/2022<\/strong><\/p>\n\n\n\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>&nbsp;Acrescenta os valores da Taxa de Juros de Longo Prazo (TJLP) referentes ao 4\u00ba trimestre de 2022. (Ap. XXV)<strong><\/strong><\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 05\/10\/22, p\u00e1g. 423)<\/strong><\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/Site\/Document.aspx?inpKey=292284\" 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 has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"ek-link\"><u>Clique aqui para acessar o Portal de Legisla\u00e7\u00e3o<\/u><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>18\/10\/2022 &#8211; INSTRU\u00c7\u00c3O NORMATIVA 087\/2022 ALTERA\u00c7\u00c3O NA INSTRU\u00c7\u00c3O NORMATIVA DRP N\u00ba 45\/98: 1.&nbsp;Decreto n\u00ba 55.290\/20 e Portaria SEFAZ n\u00ba 26\/2020&nbsp;&#8211;&nbsp;Promove ajustes relativos \u00e0 nomenclatura de unidades da Receita Estadual em decorr\u00eancia de altera\u00e7\u00f5es na estrutura da Receita Estadual. (Sum\u00e1rio, tabela &#8220;EXPRESS\u00d5ES ABREVIADAS E SIGLAS UTILIZADAS NESTA INSTRU\u00c7\u00c3O NORMATIVA&#8221;; T\u00edt. I, Cap. V, S. 1.0 e [&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":"","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-3770","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\/3770","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=3770"}],"version-history":[{"count":2,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3770\/revisions"}],"predecessor-version":[{"id":3772,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/3770\/revisions\/3772"}],"wp:attachment":[{"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=3770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=3770"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=3770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}