ICMS – Divulgada ratificação de convênios sobre benefícios e remissão de débitos fiscais

ICMS – Divulgada ratificação de convênios sobre benefícios e remissão de débitos fiscais

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O Confaz deu publicidade à ratificação dos Convênios ICMS nºs 13 a 15/2018, que dispõem sobre isenção, redução de base de cálculo e remissão de débitos, conforme segue:

a) Convênio ICMS nº 13/2018 – altera o Convênio ICMS nº 63/2008 ,que autoriza o Estado do Rio de Janeiro a conceder isenção nas saídas internas de produtos manufaturados promovidas pela Associação Saúde Criança Renascer;

b) Convênio ICMS nº 14/2018 – altera o Convênio ICMS nº 10/2018, que autoriza o Estado do Rio Grande do Norte a conceder remissão parcial de ICMS nas transferências interestaduais com produtos derivados de petróleo, não alcançados pela imunidade disposta na alínea “b”, inciso X, § 2º, do art. 155, da Constituição Federal de 1988; e

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c) Convênio ICMS nº 15/2018 – altera o Convênio ICMS nº 188/2017, que dispõe sobre benefícios fiscais nas operações e prestações relacionadas à construção, instalação e operação de Centro Internacional de Conexões de Voos (HUB) e de aquisição de querosene de aviação.

(Ato Declaratório SE/Confaz nº 6/2018 – DOU 1 de 16.03.2018)

Fonte: Editorial IOB
Data: 16 de março de 2018
Acesso: 16 de março de 2018

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