Instrução normativa, INSTRUÇÃO NORMATIVA RE Nº 014/20 Introduz alteração na Instrução Normativa DRP nº 45/98, de 26/10/9
Data de publicação | 20 Fevereiro 2020 |
Seção | Instruções Normativas |
INSTRUÇÃO NORMATIVA RE Nº 014/20
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 XIII do Título III, é dada nova redação ao subitem 1.1.8, conforme segue:
"1.1.8 - Os contribuintes ficam dispensados da entrada mínima e das garantias previstas no item 1.1, na hipótese de pedido de parcelamento de créditos tributários correspondentes à complementação do ICMS retido por substituição tributária, devidos nos termos da Subseção IV-A da Seção I do Capítulo I do Título III do Livro III do RICMS, declarados em GIA, relativamente...
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