{"id":51778,"date":"2025-08-22T11:05:09","date_gmt":"2025-08-22T14:05:09","guid":{"rendered":"http:\/\/scpa.org.br\/?p=51778"},"modified":"2025-08-22T11:05:18","modified_gmt":"2025-08-22T14:05:18","slug":"instrucao-normativa-077-2025","status":"publish","type":"post","link":"http:\/\/www.scpa.org.br\/index.php\/2025\/08\/22\/instrucao-normativa-077-2025\/","title":{"rendered":"INSTRU\u00c7\u00c3O NORMATIVA 077\/2025"},"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> a 4.<\/strong> Estabelece, a partir de  01\/09\/25, o fundo ao qual deve ser recolhida a contribui\u00e7\u00e3o nas hip\u00f3teses em que for condi\u00e7\u00e3o para a apropria\u00e7\u00e3o de cr\u00e9dito fiscal presumido de ICMS, e disp\u00f5e sobre os procedimentos de recolhimento e escritura\u00e7\u00e3o. (T\u00edt. I, Cap. V, 15.3, 16.3.1, 20.0, 20.1, “a”, 20.1.2 e 20.1.4; Cap. LI, 4.4.4, “aa”, Cap. LXXVIII, 1.4, e Ap. XVI)<\/p>\n\n\n\n

(Publicado no D.O.E. de 21\/08\/25, p\u00e1g. 104)<\/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 a 4. Estabelece, a partir de  01\/09\/25, o fundo ao qual deve ser recolhida a contribui\u00e7\u00e3o nas hip\u00f3teses em que for condi\u00e7\u00e3o para a apropria\u00e7\u00e3o de cr\u00e9dito fiscal presumido de ICMS, e disp\u00f5e sobre os procedimentos de recolhimento e escritura\u00e7\u00e3o. (T\u00edt. I, Cap. V, 15.3, 16.3.1, 20.0, 20.1, “a”, […]<\/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-51778","post","type-post","status-publish","format-standard","hentry","category-noticias","category-pareceres"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51778","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\/7"}],"replies":[{"embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/comments?post=51778"}],"version-history":[{"count":1,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51778\/revisions"}],"predecessor-version":[{"id":51779,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51778\/revisions\/51779"}],"wp:attachment":[{"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=51778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=51778"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=51778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}