{"id":15641,"date":"2012-03-07T10:24:42","date_gmt":"2012-03-07T13:24:42","guid":{"rendered":"http:\/\/sefaz.acre.gov.br:80\/2021\/?p=15641"},"modified":"2023-05-09T12:22:37","modified_gmt":"2023-05-09T15:22:37","slug":"decreto-no-3-496-de-7-de-marco-de-2012","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=15641","title":{"rendered":"DECRETO N\u00ba 3.496 DE 7 DE MAR\u00c7O DE 2012"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>O GOVERNADOR DO ESTADO DO ACRE<\/strong>, no uso das atribui\u00e7\u00f5es que lhe confere o art. 78, inciso IV da Constitui\u00e7\u00e3o Estadual, e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Considerando os termos e condi\u00e7\u00f5es do Conv\u00eanio ICMS n\u00ba 143, de 15 de dezembro de 2006 e Ajuste SINIEF n\u00ba 2, de 3 de abril de 2009, que instituem a Escritura\u00e7\u00e3o Fiscal Digital &#8211; EFD, &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>D E C R E TA:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 1\u00ba&nbsp; O Decreto n\u00ba 008, de 26 de janeiro de 1998, passa a vigorar com as seguintes altera\u00e7\u00f5es:<\/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\">\u201c &#8230;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 121-C. &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 9\u00ba&nbsp; Ficam obrigados a EFD, a partir de 1\u00ba janeiro de 2014, todos os Contribuintes registrados no Cadastro de Contribuintes do ICMS, observado o disposto no \u00a7 10.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 10.&nbsp; &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; optantes pelo Simples Nacional, ressalvado o disposto no \u00a7 16;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 16.&nbsp; N\u00e3o se excluem da obriga\u00e7\u00e3o de uso da EFD os contribuintes optantes pelo Simples Nacional impedidos de recolher o ICMS na forma daquele regime por excesso de sublimite, a partir do ano calend\u00e1rio seguinte ao que ocorrer o excesso;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 17.&nbsp; O disposto no \u00a7 16 aplica-se a partir 1\u00ba de janeiro de 2012 aos contribuintes obrigados \u00e0 EFD antes da op\u00e7\u00e3o pelo Simples Nacional, e a partir de 1\u00ba de janeiro de 2013 aos demais contribuintes.\u201d (NR)<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 2\u00b0<strong>&nbsp; <\/strong>Este Decreto entra em vigor na data de sua publica\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rio Branco-Acre, 7 de mar\u00e7o de 2012, 124\u00ba da Rep\u00fablica, 110\u00ba do Tratado de Petr\u00f3polis e 51\u00ba do Estado do Acre.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Altera e acrescenta ao regulamento do ICMS, aprovado pelo Decreto n\u00ba 008, de 26 de janeiro de 1998, dispositivos sobre a obriga\u00e7\u00e3o de uso da Escritura\u00e7\u00e3o Fiscal Digital- EFD. <\/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":[32,3],"tags":[35],"class_list":["post-15641","post","type-post","status-publish","format-standard","hentry","category-decretos","category-legislacao","tag-icms"],"acf":[],"_links":{"self":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/15641","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=15641"}],"version-history":[{"count":0,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/15641\/revisions"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}