{"id":15549,"date":"2019-04-04T18:46:38","date_gmt":"2019-04-04T21:46:38","guid":{"rendered":"http:\/\/sefaz.acre.gov.br:80\/2021\/?p=15549"},"modified":"2023-06-01T11:08:55","modified_gmt":"2023-06-01T14:08:55","slug":"instrucao-normativa-depat-no-02-de-4-de-abril-de-2019","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=15549","title":{"rendered":"INSTRU\u00c7\u00c3O NORMATIVA DEPAT N\u00ba 02, DE 4 DE ABRIL DE 2019"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>O CHEFE DO DEPARTAMENTO DE ADMINISTRA\u00c7\u00c3O TRIBUT\u00c1RIA<\/strong>, no uso da atribui\u00e7\u00e3o que lhe confere o art. 25, III do Regimento Interno da Secretaria de Estado da Fazenda, aprovado pelo Decreto n.\u00ba 183, de 6 de outubro de 1975,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Considerando a necessidade de atualiza\u00e7\u00e3o dos percentuais de carga tribut\u00e1ria para c\u00e1lculo do ICMS, na entrada do Estado do Acre de mercadorias adquiridas em outras Unidades da Federa\u00e7\u00e3o;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Considerando o disposto na Tabela I do Anexo I do RICMS, aprovado pelo Decreto 008, de 26 de janeiro de 1998;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>RESOLVE:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 1\u00ba O item 16.0, do segmento 20 &#8211; PRODUTOS DE PERFUMARIA E DE HIGIENE PESSOAL E COSM\u00c9TICOS, passa a vigorar com a seguinte reda\u00e7\u00e3o:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8230;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>20 &#8211; Produtos de Perfumaria e de Higiene Pessoal e Cosm\u00e9ticos:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8230;<\/p>\n<\/blockquote>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp; ITEM &nbsp;<\/td><td>CEST<\/td><td>NCM\/SH<\/td><td>DESCRI\u00c7\u00c3O<\/td><td>Ato Legal<\/td><td>MVA Original<strong><\/strong><\/td><td>Mult. Original<\/td><td>MVA Ajustada<\/td><td>Mult. Ajustado<\/td><td>Al\u00edquota interna<\/td><td>Al\u00edquota interestadual<\/td><\/tr><tr><td colspan=\"11\"><strong>&#8230;<\/strong><\/td><\/tr><tr><td>16.0<\/td><td>20.016.00<\/td><td>3304.99.90<\/td><td>Prepara\u00e7\u00f5es solares e antissolares<\/td><td>Antecipa\u00e7\u00e3o com Encerramento de Tributa\u00e7\u00e3o<\/td><td>70%<\/td><td>&nbsp; 30,50% 35,50% 38,50% &nbsp;<\/td><td>99,47% 110,80% 117,60%<\/td><td>37,87% 45,70% 50,40%<\/td><td>25%<\/td><td>12% 7% 4%<\/td><\/tr><tr><td colspan=\"11\"><strong>&#8230;<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 2\u00ba Fica revogada a Instru\u00e7\u00e3o Normativa n\u00ba 01, de 26 de dezembro de 2018.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 3\u00ba Esta Instru\u00e7\u00e3o Normativa entra em vigor na data de sua publica\u00e7\u00e3o.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Altera o Anexo I da Instru\u00e7\u00e3o Normativa DEPAT n\u00ba 01\/2019, que disp\u00f5e sobre a simplifica\u00e7\u00e3o do c\u00e1lculo do ICMS a recolher nas entradas interestaduais de mercadorias provenientes de outros Estados ou do Distrito Federal, nas opera\u00e7\u00f5es sujeitas ou n\u00e3o ao encerramento da tributa\u00e7\u00e3o, e nas aquisi\u00e7\u00f5es em licita\u00e7\u00f5es p\u00fablicas.<\/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":[34,3],"tags":[35],"class_list":["post-15549","post","type-post","status-publish","format-standard","hentry","category-instrucoes-normativas","category-legislacao","tag-icms"],"acf":[],"_links":{"self":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/15549","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=15549"}],"version-history":[{"count":0,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/15549\/revisions"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}