{"id":52105,"date":"2026-02-24T12:16:27","date_gmt":"2026-02-24T15:16:27","guid":{"rendered":"http:\/\/scpa.org.br\/?p=52105"},"modified":"2026-02-24T12:16:31","modified_gmt":"2026-02-24T15:16:31","slug":"decreto-58-626-2026","status":"publish","type":"post","link":"http:\/\/www.scpa.org.br\/index.php\/2026\/02\/24\/decreto-58-626-2026\/","title":{"rendered":"DECRETO 58.626\/2026"},"content":{"rendered":"\n

MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS)<\/u><\/strong><\/p>\n\n\n\n

Art. 1\u00ba:<\/strong> Conv. ICMS 142\/18 – Disp\u00f5e sobre a den\u00fancia do Estado do Rio Grande do Sul, a partir de 01\/04\/26, aos Protocolos ICMS a seguir relacionados:<\/p>\n\n\n\n

I – Prot. ICM 16\/85 – disp\u00f5e sobre a substitui\u00e7\u00e3o tribut\u00e1ria nas opera\u00e7\u00f5es com l\u00e2mina de barbear, aparelho de barbear descart\u00e1vel e isqueiro;<\/p>\n\n\n\n

II – Prot. ICMS 98\/09 – disp\u00f5e sobre a substitui\u00e7\u00e3o tribut\u00e1ria nas opera\u00e7\u00f5es com cosm\u00e9ticos, perfumaria, artigos de higiene pessoal e de toucador;<\/p>\n\n\n\n

III – Prot. ICMS 54\/17 – disp\u00f5e sobre a substitui\u00e7\u00e3o tribut\u00e1ria nas opera\u00e7\u00f5es com produtos de perfumaria e de higiene pessoal e cosm\u00e9ticos relacionados no Anexo XIX do Conv\u00eanio ICMS 142\/18.<\/p>\n\n\n\n

Art. 2\u00ba:<\/strong><\/p>\n\n\n\n

Alts. 6707 a 6709 –<\/strong> Conv. ICMS 142\/18 – Implementa\u00e7\u00e3o da den\u00fancia aos acordos espec\u00edficos de substitui\u00e7\u00e3o tribut\u00e1ria no RICMS. (Lv. III, art. 10, XXI; art. 35, “caput”, nota 02, “u”; T\u00edt. III, Cap. II, Se\u00e7\u00f5es XX e XXXI; Ap. II, S. III, nota 04, “caput”; XIII e XXII; e Ap. III, S. II, VIII, “a”, 4)<\/p>\n\n\n\n

Art. 3\u00ba:<\/strong><\/p>\n\n\n\n

Alts. 6710 e 6711 –<\/strong> Conv. ICMS 190\/17, cl. 10\u00aa, \u00a72\u00ba – Revoga hip\u00f3tese de redu\u00e7\u00e3o de base de c\u00e1lculo de ICMS nas sa\u00eddas internas de cosm\u00e9ticos, perfumaria, artigos de higiene pessoal e de toucador, e realiza ajustes t\u00e9cnicos. (Lv. I, art. 23, LXVI; art. 35, IV, “b”; Lv. III, art. 15, “caput”, nota 03)<\/p>\n\n\n\n

Art. 4\u00ba:<\/strong><\/p>\n\n\n\n

Alt. 6712 –<\/strong> Lei n\u00ba 8.820\/89, art. 31, \u00a7 6\u00ba, “a” – Suspende, por tempo indeterminado, diferimento de ICMS, com substitui\u00e7\u00e3o tribut\u00e1ria, na sa\u00edda de cosm\u00e9ticos, perfumaria, artigos de higiene pessoal e de toucador, promovida por estabelecimento industrial, destinados a estabelecimento distribuidor interdependente. (Ap. II, S. I, XCI, nota)<\/p>\n\n\n\n

Art. 5\u00ba:<\/strong><\/p>\n\n\n\n

Alt. 6713 –<\/strong> Lei n\u00ba 8.820\/89, art. 31, \u00a7 8\u00ba, I – Prev\u00ea hip\u00f3tese de n\u00e3o aplica\u00e7\u00e3o do diferimento parcial previsto no RICMS, Livro III, art. 1\u00ba-K, para as mercadorias sujeitas \u00e0 al\u00edquota de 25% (vinte e cinco por cento). (Lv. III, art. 1\u00ba-K, par\u00e1grafo \u00fanico, VII)<\/p>\n\n\n\n

Art. 6\u00ba:<\/strong><\/p>\n\n\n\n

Alt. 6714 –<\/strong> Estabelece procedimentos para a restitui\u00e7\u00e3o do ICMS que tenha sido retido por substitui\u00e7\u00e3o tribut\u00e1ria, na hip\u00f3tese de estabelecimento atacadista e\/ou varejista que detenha, em 31\/03\/26, estoque das mercadorias relacionadas no Ap\u00eandice II, Se\u00e7\u00e3o III, itens XIII e XXII, que tenham deixado de se sujeitar a este regime de tributa\u00e7\u00e3o. (Lv. V, art. 59)<\/p>\n\n\n\n

(Publicado no D.O.E. de 23\/02\/26, p\u00e1g. 9)<\/strong><\/p>\n\n\n\n

Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

MODIFICA\u00c7\u00c3O NO REGULAMENTO DO ICMS (RICMS) Art. 1\u00ba: Conv. ICMS 142\/18 – Disp\u00f5e sobre a den\u00fancia do Estado do Rio Grande do Sul, a partir de 01\/04\/26, aos Protocolos ICMS a seguir relacionados: I – Prot. ICM 16\/85 – disp\u00f5e sobre a substitui\u00e7\u00e3o tribut\u00e1ria nas opera\u00e7\u00f5es com l\u00e2mina de barbear, aparelho de barbear descart\u00e1vel e isqueiro; […]<\/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":[141,31],"tags":[],"class_list":["post-52105","post","type-post","status-publish","format-standard","hentry","category-legislacao-decreto","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\/52105","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=52105"}],"version-history":[{"count":1,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/52105\/revisions"}],"predecessor-version":[{"id":52106,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/52105\/revisions\/52106"}],"wp:attachment":[{"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=52105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=52105"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=52105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}