{"id":49482,"date":"2024-10-01T19:00:51","date_gmt":"2024-10-01T22:00:51","guid":{"rendered":"https:\/\/scpa.org.br\/?p=49482"},"modified":"2024-10-01T19:01:06","modified_gmt":"2024-10-01T22:01:06","slug":"decreto-57-814-2024","status":"publish","type":"post","link":"http:\/\/mail.scpa.org.br\/index.php\/2024\/10\/01\/decreto-57-814-2024\/","title":{"rendered":"\u00a0DECRETO 57.814\/2024"},"content":{"rendered":"\n<p><strong><u>MODIFICA\u00c7\u00c3O NO DECRETO N\u00ba 57.310\/23<\/u><\/strong><\/p>\n\n\n\n<p><strong>Alt. 6434 e 6435 &#8211;<\/strong>&nbsp;Convs. ICMS 190\/17 e 22\/23 &#8211; Estabelece que, a partir de 01\/01\/25, para a frui\u00e7\u00e3o do cr\u00e9dito fiscal presumido de ICMS aos estabelecimentos fabricantes, nas sa\u00eddas de biodiesel &#8211; B100, a apura\u00e7\u00e3o e o recolhimento do imposto devido dever\u00e3o ser efetuados de forma separada, conforme instru\u00e7\u00f5es baixadas pela Receita Estadual, e veda, na hip\u00f3tese de n\u00e3o ocorrer o pagamento, a compensa\u00e7\u00e3o do respectivo cr\u00e9dito tribut\u00e1rio lan\u00e7ado com saldo credor. (Lv. I, art. 32, CCVI, nota 05, e art. 60, II, nota 01, &#8220;d&#8221;)<\/p>\n\n\n\n<p><strong>(Publicado no D.O.E. de 01\/10\/24, p\u00e1g. 5)<\/strong><\/p>\n\n\n\n<p><strong><a href=\"http:\/\/www.legislacao.sefaz.rs.gov.br\/Site\/Home.aspx\" class=\"ek-link\">Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o\u00a0<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>MODIFICA\u00c7\u00c3O NO DECRETO N\u00ba 57.310\/23 Alt. 6434 e 6435 &#8211;&nbsp;Convs. ICMS 190\/17 e 22\/23 &#8211; Estabelece que, a partir de 01\/01\/25, para a frui\u00e7\u00e3o do cr\u00e9dito fiscal presumido de ICMS aos estabelecimentos fabricantes, nas sa\u00eddas de biodiesel &#8211; B100, a apura\u00e7\u00e3o e o recolhimento do imposto devido dever\u00e3o ser efetuados de forma separada, conforme instru\u00e7\u00f5es 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