Instrução normativa, INSTRUÇÃO NORMATIVA RE Nº 029/20 Introduz alteração na Instrução Normativa DRP nº 45/98, de 26/10/9
| Data de publicação | 17 Abril 2020 |
| Seção | Instruções Normativas |
INSTRUÇÃO NORMATIVA RE Nº 029/20
Introduz alteração na Instrução Normativa DRP nº 45/98, de 26/10/98.
O SUBSECRETÁRIO DA RECEITA ESTADUAL, no uso de atribuição que lhe confere o artigo 6º, VI, da Lei Complementar nº 13.452, de 26/04/10, introduz a seguinte alteração na Instrução Normativa DRP nº 45/98, de 26/10/98 (DOE 30/10/98):
1. No Capítulo LI do Título I, fica acrescentada a alínea "e" ao item 4.1 com a seguinte redação:
"e) registro C176, sempre que se tratar de escrituração de documento fiscal que acoberte operação de saída de mercadoria que tenha sido tributada anteriormente por substituição tributária, quando a operação ensejar, ao declarante, o direto à restituição do valor do imposto retido, conforme previsto no RICMS, Livro III, arts. 22 e 23."
2. Esta...
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