Instrução normativa, INSTRUÇÃO NORMATIVA RE Nº 026/20 Introduz alteração na Instrução Normativa DRP nº 45/98, de 26/10/9
Data de publicação | 15 Abril 2020 |
Seção | Instruções Normativas |
INSTRUÇÃO NORMATIVA RE Nº 026/20
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 XI do Título I:
a) fica acrescentado o item 5.5 com a seguinte redação:
"5.5 - Mercadorias importadas do exterior por contribuinte não habitual dispensado de inscrição no CGC/TE (RICMS, Livro II, art. 44, XVII)
5.5.1 - Nas importações de mercadorias do exterior realizadas por contribuinte não habitual dispensado de inscrição no CGC/TE (órgão público, pessoa física, etc.), desde que o desembaraço aduaneiro ocorra neste Estado, o transporte até o estabelecimento do importador deverá estar acompanhado do extrato da Declaração de Importação e da GA, da GNRE ou da GLME, conforme o caso."
b) fica acrescentado o subitem 12.1.1, conforme segue:
"12.1.1 - O disposto no item 12.1 não se aplica, no período de 19 de março a...
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