{"id":52022,"date":"2026-01-09T09:51:54","date_gmt":"2026-01-09T12:51:54","guid":{"rendered":"http:\/\/scpa.org.br\/?p=52022"},"modified":"2026-01-09T09:51:57","modified_gmt":"2026-01-09T12:51:57","slug":"instrucao-normativa-003-2026","status":"publish","type":"post","link":"http:\/\/www.scpa.org.br\/index.php\/2026\/01\/09\/instrucao-normativa-003-2026\/","title":{"rendered":"INSTRU\u00c7\u00c3O NORMATIVA 003\/2026"},"content":{"rendered":"\n<p><strong>ALTERA\u00c7\u00c3O NA INSTRU\u00c7\u00c3O NORMATIVA DRP N\u00ba 45\/98:<\/strong><\/p>\n\n\n\n<p><strong>1.<\/strong>&nbsp;Inclui os cr\u00e9ditos fiscais presumidos de ICMS concedidos aos estabelecimentos fabricantes de erva mate, aos centros de distribui\u00e7\u00e3o pertencentes a empresa fabricante de materiais de constru\u00e7\u00e3o pl\u00e1sticos e aos estabelecimentos fabricantes de utilidades dom\u00e9sticas pl\u00e1sticas nas disposi\u00e7\u00f5es relativas ao recolhimento de contribui\u00e7\u00e3o para fundo. (T\u00edt. I, Cap. V, 20.1, &#8220;caput&#8221;)<\/p>\n\n\n\n<p><strong>2<\/strong>.&nbsp;Inclui o cr\u00e9dito fiscal presumido de ICMS concedido aos estabelecimentos fabricantes de utilidades dom\u00e9sticas pl\u00e1sticas nas disposi\u00e7\u00f5es relativas \u00e0 apura\u00e7\u00e3o em separado. (T\u00edt. I, Cap. V, 25.1, &#8220;caput&#8221;)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 08\/01\/26, p\u00e1g. 57)<\/strong><\/p>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" target=\"_blank\" href=\"http:\/\/legislacao.sefaz.rs.gov.br\/site\/Document.aspx?inpKey=299320&amp;inpCodDispositive=&amp;inpDsKeywords=\"><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;Inclui os cr\u00e9ditos fiscais presumidos de ICMS concedidos aos estabelecimentos fabricantes de erva mate, aos centros de distribui\u00e7\u00e3o pertencentes a empresa fabricante de materiais de constru\u00e7\u00e3o pl\u00e1sticos e aos estabelecimentos fabricantes de utilidades dom\u00e9sticas pl\u00e1sticas nas disposi\u00e7\u00f5es relativas ao recolhimento de contribui\u00e7\u00e3o para fundo. (T\u00edt. I, Cap. V, [&hellip;]<\/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-52022","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\/52022","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=52022"}],"version-history":[{"count":1,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/52022\/revisions"}],"predecessor-version":[{"id":52023,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/52022\/revisions\/52023"}],"wp:attachment":[{"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=52022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=52022"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=52022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}