{"id":12356,"date":"1999-09-01T11:47:54","date_gmt":"1999-09-01T14:47:54","guid":{"rendered":"http:\/\/sefaz.acre.gov.br:80\/2021\/?p=12356"},"modified":"2023-04-24T10:17:11","modified_gmt":"2023-04-24T13:17:11","slug":"portaria-no-226-de-01-de-setembro-de-1999","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=12356","title":{"rendered":"PORTARIA N\u00ba 226\u00a0DE 01 DE SETEMBRO DE 1999 (Revogada)"},"content":{"rendered":"\n

O SECRET\u00c1RIO DE ESTADO DA FAZENDA<\/strong>, no uso de suas atribui\u00e7\u00f5es legais, na forma do Decreto n.\u00ba 183\/75 \u2013 Regimento Interno da Secretaria de Estado da Fazenda;<\/p>\n\n\n\n

CONSIDERANDO,<\/strong> a necessidade de orientar os contribuintes no que concerne aos novos valores agregados.<\/p>\n\n\n\n

RESOLVE:<\/strong><\/p>\n\n\n\n

Art. 1\u00ba<\/strong>  Fica estabelecida a nova Tabela de Multiplicadores para cobran\u00e7a de ICMS por Substitui\u00e7\u00e3o Tribut\u00e1ria:<\/p>\n\n\n\n

DISCRIMINA\u00c7\u00c3O DOS PRODUTOS<\/strong><\/th>LEGISLA\u00c7\u00c3O<\/strong><\/th>AGREG<\/strong>.<\/th>AL\u00cdQUOTA<\/strong><\/th>MULTA (%)<\/strong><\/th>REGI\u00d5ES<\/strong><\/th><\/tr><\/thead>
A\u00c7\u00daCAR, OLEO DE SOJA, LEITE EM P\u00d3 E CONDENSADO FRANGO CONG. INT.,<\/td>DEC.790\/99 CESTA B\u00c1SICA<\/td>0<\/td>5%<\/td>5,00%<\/strong><\/td>NORTE<\/td><\/tr>
0<\/td>10%<\/td>10,00%<\/strong><\/td>SUL<\/td><\/tr>
CIMENTO, FRANGO CONGELADO EM PARTE E MI\u00daDOS E TRIGO COMUM P\/IND. DE BISCOITOS, MACARR\u00c3O E COMPENSADO REFRIGERANTES, SUCOS E EXTRATOS CONCENTRADOS DESTINADOS AO PREPARO DE REFRIGERANTES<\/td>DEC.1.105\/99  <\/td>20%<\/td>17%<\/td>8,40 %<\/strong><\/td>NORTE<\/td><\/tr>
13,40 %<\/strong><\/td>SUL<\/td><\/tr>
FARINHA DE TRIGO COMUM, ESPECIAL E SEMOLINA IDEM, IDEM. IDEM, IDEM.<\/td>DEC. 1.104\/99<\/td>60%<\/td>17%<\/td>15,20%<\/strong><\/td>NORTE<\/td><\/tr>
20,20%<\/strong><\/td>SUL<\/td><\/tr>
27,20%<\/strong><\/td>IMPORTA\u00c7\u00c3O<\/td><\/tr>
CHOPE IDEM, IDEM.<\/td>DEC. 008\/98<\/td>115%<\/td>25%<\/td>41,75%<\/strong><\/td>NORTE<\/td><\/tr>
46,75%<\/strong><\/td>SUL<\/td><\/tr>
  BEBIDAS ALCO\u00d3LICAS: CERVEJAS E AGUARDENTE DE CANA IDEM, IDEM.  <\/td>Lei 55\/97, 57\/98 DEC.08\/98.489\/98.<\/td>140%<\/td>25%<\/td>48,00%<\/strong><\/td>NORTE<\/td><\/tr>
53,00%<\/strong><\/td>SUL<\/td><\/tr>
REFRIGERANTES E EXTRATO CONCENTRADO PARA PREPARO DE REFRIGERANTES<\/td>DEC.  008\/98.<\/td>90%<\/td>17%<\/td>20,30 %<\/strong><\/td>NORTE<\/td><\/tr>
25,30 %<\/strong><\/td>SUL<\/td><\/tr>
DISCOS FONOGR\u00c1FICOS, FITAS VIRGENS OU GRAVADAS E CD\u00b4S VIRGEM OU GRAVADOS<\/td>CONV. n\u00ba: 19\/85 e 11\/98.<\/td>25%<\/td>17%<\/td>9,25%<\/strong><\/td>NORTE<\/td><\/tr>
14,25%<\/strong><\/td>SUL<\/td><\/tr>
\u00c1GUA MINERAL<\/td>DEC. 008\/98<\/td>50%<\/td>17%<\/td>13,50 %<\/strong><\/td>NORTE<\/td><\/tr>
18,50 %<\/strong><\/td>SUL<\/td><\/tr>
OL\u00c9O LUBRIFICANTES E DEMAIS PRODUTOS DERIVADOS DE PETR\u00d3LEO<\/td>LEI  55\/97 Conv. 105\/92 e 04\/97.<\/td>30%<\/td>25%<\/td>24,38%<\/strong><\/td>NORTE<\/td><\/tr>
24,38%<\/strong><\/td>SUL<\/td><\/tr>
ALCOOL, OL\u00c9O DIESEL E GASOLINA –  Varejistas<\/td>CONV. 105\/92<\/td>13%<\/td>25%<\/td>28,25 %<\/strong><\/td>NORTE SUL<\/td><\/tr>
OL\u00c9O DIESEL E G\u00c1S GLP, DESTINADOS A GERADORA DE ENERGIA EL\u00c9TRICA, CONC.DE SERV.P\u00daBLICO<\/td>CONV.105\/92 LEI 37\/92.<\/td>13%<\/td>17%<\/td>19,21 %<\/strong><\/td>NORTE<\/td><\/tr>
19,21 %<\/strong><\/td>SUL<\/td><\/tr>
TINTAS; VERNIZES; SOLVENTES E PROD. QU\u00cdMICOS CERAS, CORANTES E ETC (SAB\u00c3O EM P\u00d3) DEC.759\/95.<\/td>CONV.74\/94, 41\/95 e 44\/95<\/td>40%<\/td>17%<\/td>11,80 %<\/strong><\/td>NORTE<\/td><\/tr>
16,80 %<\/strong><\/td>SUL<\/td><\/tr>
MEDICAMENTOS; SOROS; VACINAS; ALGOD\u00c3O; ATADURAS; ESPARADRAPOS; MAMADEIRAS E BICOS; FRALDAS ABSORVENTES HIGI\u00caNICOS; PASTAS E ESCOVAS DENTRIFICIAS; AGULHAS P\/ SERINGAS;  FIO  E  FITA DENTAL; PRODUTOS DE HIGI\u00caNE BUCAL E DENTRIFICIA; PROVITAMINAS; VITAMINAS E CONTRACEPTIVOS<\/td>CONV. 76\/94.   REGIME ESP. CONV. 04\/95   REGIME ESP.<\/td>  51,46%<\/td>  17%<\/td> <\/strong> 11,17%<\/strong><\/td>  NORTE<\/td><\/tr>
    60,07%<\/td>    17%<\/td> <\/strong>  <\/strong> 17,49%<\/strong><\/td>    SUL<\/td><\/tr>
FUMOS, CIGARROS E SEUS DERIVADOS<\/td>LEI 37\/92 CONV. 37\/94<\/td>50%<\/td>25%<\/td>25,50%<\/strong><\/td>NORTE<\/td><\/tr>
30,50%<\/strong><\/td>SUL<\/td><\/tr>
VENDEDOR AMBULANTE (GEN. ALIMENT\u00cdCIO)<\/strong> (OUTROS PRODUTOS)<\/strong><\/td>DECRETO 008 \/ 98 Art.519, inc. XVI<\/td>REVOGADO<\/td> <\/td> <\/strong><\/td> <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Par\u00e1grafo \u00danico: O valor agregado do \u00e1lcool, \u00f3leo diesel, gasolina e GIP, s\u00e3o os constantes nos Conv\u00eanios e Protocolos.<\/p>\n\n\n\n

DISCRIMINA\u00c7\u00c3O DOS PRODUTOS<\/strong><\/th>LEGISLA\u00c7\u00c3O<\/strong><\/th>AGREG<\/strong>.<\/th>AL\u00cdQUOTA<\/strong><\/th>MULTA (<\/strong>%)<\/th>REGI\u00d5ES<\/strong><\/th><\/tr><\/thead>
PNEUS \u2013 AUTOM\u00d3VEIS E CAMIONETAS<\/td>CONV. 110\/96<\/td>42%<\/td>17%<\/td>12,14%<\/strong><\/td>NORTE<\/td><\/tr>
17\/14%<\/strong><\/td>SUL<\/td><\/tr>
PNEUS \u2013 CAMINH\u00d5ES, \u00d4NIBUS, AVI\u00d5ES E M\u00c1QUINAS<\/td>CONV. 110\/96<\/td>32%<\/td>17%<\/td>10,44%<\/strong><\/td>NORTE<\/td><\/tr>
18,44%<\/strong><\/td>SUL<\/td><\/tr>
PNEUS – MOTOCICLETAS<\/td>CONV. 110\/96<\/td>60%<\/td>17%<\/td>15,20%<\/strong><\/td>NORTE<\/td><\/tr>
20,20%<\/strong><\/td>SUL<\/td><\/tr>
PROTETORES E C\u00c2MARAS DE AR<\/td>CONV. 110\/96<\/td>46%<\/td>17%<\/td>12,68%<\/strong><\/td>NORTE<\/td><\/tr>
17,68%<\/strong><\/td>SUL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Art. 2\u00ba Fica estabelecida a Tabela de Agregado dos produtos de Regime Especial de Cobran\u00e7a de ICMS:<\/p>\n\n\n\n

TABELA DE AGREGADOS DOS PRODUTOS DO REGIME ESPECIAL DE COBRAN\u00c7A DE ICMS<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
SETOR<\/th>AGREG<\/strong>.<\/th>AL\u00cdQUOTA<\/strong><\/th>MULTA (%)<\/strong><\/th>REGI\u00d5ES<\/th><\/tr><\/thead>
Eletrodom\u00e9sticos, aparelhos de telefone celular e arame liso para cerca.<\/td>25%<\/td>17%<\/td>9,25%<\/strong><\/td>NORTE<\/td><\/tr>
14,25%<\/strong><\/td>SUL<\/td><\/tr>
Rel\u00f3gios, equipamentos eletr\u00f4nicos e computa\u00e7\u00e3o.<\/td>35%<\/td>17%<\/td>10,95%<\/strong><\/td>NORTE<\/td><\/tr>
15,95%<\/strong><\/td>SUL<\/td><\/tr>
Materiais El\u00e9tricos, materiais hidr\u00e1ulicos, materiais de constru\u00e7\u00e3o em geral, brinquedos, pe\u00e7as e acess\u00f3rios para ve\u00edculos.<\/td>40%<\/td>17%<\/td>11,80%<\/strong><\/td>NORTE<\/td><\/tr>
16,80%<\/strong><\/td>SUL<\/td><\/tr>
M\u00f3veis.<\/td>42%<\/td>17%<\/td>12,14%<\/strong><\/td>NORTE<\/td><\/tr>
17,14%<\/strong><\/td>SUL<\/td><\/tr>
Artigos de papelaria, material de higiene, material de limpeza, utilidades dom\u00e9sticas, g\u00eanero aliment\u00edcios, exceto os inclu\u00eddos na cesta b\u00e1sica.<\/td>45%<\/td>17%<\/td>12,65%<\/strong><\/td>NORTE<\/td><\/tr>
17,65%<\/strong><\/td>SUL<\/td><\/tr>
Vidros e laminados de vidros, ferragens em geral, artigos de armarinhos, confec\u00e7\u00f5es, cal\u00e7ados, derivados de couro e outros produtos n\u00e3o relacionado nesta portaria.<\/td>50%<\/td>17%<\/td>13,50%<\/strong><\/td>NORTE<\/td><\/tr>
18,85%<\/strong><\/td>SUL<\/td><\/tr>
Materiais de consumo hospitalar, exceto os inclu\u00eddos na substitui\u00e7\u00e3o tribut\u00e1ria.<\/td>65%<\/td>17%<\/td>16,05%<\/strong><\/td>NORTE<\/td><\/tr>
21,05%<\/strong><\/td>SUL<\/td><\/tr>
Arma\u00e7\u00e3o e lente de \u00f3culos.<\/td>90%<\/td> –<\/td>20,30%<\/strong><\/td>NORTE<\/td><\/tr>
25,30%<\/strong><\/td>SUL<\/td><\/tr>
J\u00f3ias.<\/td>60%<\/td>25%<\/td>28,00%<\/strong><\/td>NORTE<\/td><\/tr>
33,00%<\/strong><\/td>SUL<\/td><\/tr>
Perfumaria e cosm\u00e9ticos.<\/td>100%<\/td>25%<\/td>38,00%<\/strong><\/td>NORTE<\/td><\/tr>
43,00%<\/strong><\/td>SUL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Art. 3\u00ba  Esta Portaria entrar\u00e1 em vigor na data de sua publica\u00e7\u00e3o.<\/p>\n\n\n\n

Registre-se, Publique-se e Cumpra-se.<\/p>\n","protected":false},"excerpt":{"rendered":"

Estabelece a nova Tabela de Multiplicadores para cobran\u00e7a de ICMS por Substitui\u00e7\u00e3o Tribut\u00e1ria.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,33],"tags":[35],"class_list":["post-12356","post","type-post","status-publish","format-standard","hentry","category-legislacao","category-portarias","tag-icms"],"acf":[],"_links":{"self":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/12356","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12356"}],"version-history":[{"count":0,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/12356\/revisions"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}