Instrução normativa, INSTRUÇÃO NORMATIVA RE Nº 008/20 Introduz alterações na Instrução Normativa DRP nº 45/98, de 26/10/
Data de publicação | 31 Janeiro 2020 |
Seção | Instruções Normativas |
INSTRUÇÃO NORMATIVA RE Nº 008/20
Introduz alterações 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 as seguintes alterações na Instrução Normativa DRP nº 45/98, de 26/10/98 (DOE 30/10/98):
1. No Capítulo XV do Título I, com fundamento no Convênio ICMS 48/19 (DOU 09/04/19):
a) é dada nova redação ao subitem 1.1.2, mantida a redação do subitem 1.1.2.1, conforme segue:
"1.1.2 - O ECF deve observar as disposições constantes do Protocolo ICMS 41/06 e do Ato COTEPE/ICMS 16/09, bem como as normas previstas neste Capítulo e no RICMS."
b) é dada nova redação ao subitem 1.2.10.1, conforme segue:
"1.2.10.1 - O arquivo DLL deverá funcionar no programa eECFc.exe, com versão atualizada nos termos do Ato COTEPE/ICMS 17/04, para todos os ECFs do fabricante produzidos com base nas disposições do Conv. ICMS 85/01."
c) fica revogado o subitem 1.11.4.3.
2. No Capítulo XXI do Título I, com fundamento no Convênio ICMS 72/19 (DOU 09/07/19), é dada nova redação ao subitem 2.2.1, conforme segue:
"2.2.1 - Aplica-se, também, o disposto no item 2.2 às empresas prestadoras de serviços de telecomunicações que tenham como tomadoras de serviço as empresas referidas no item 2.2, desde que observado o disposto no subitem 2.2.2 e as demais obrigações estabelecidas neste Capítulo."
3. Com fundamento no Convênio ICMS 73/19 (DOU 09/07/19), ficam revogados:
a) o Capítulo XLII do Título I;
b) o Anexo H-6.
4. Com fundamento no Convênio ICMS 97/19 (DOU 10/07/19), fica acrescentado o subitem 3.2.2 no Capítulo XXXIX do Título I, conforme segue:
"3.2.2 - Ficam convalidados os procedimentos adotados em desacordo com o Conv. ICMS 111/18, de que trata o item 3.2, no período de 1º de maio a 10 de julho de 2019, com fundamento...
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