IPI – Divulgada solução de consulta relacionada à aquisição de material de embalagem por produtores rurais

IPI – Divulgada solução de consulta relacionada à aquisição de material de embalagem por produtores rurais

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Foi divulgada solução de consulta da Coordenação-Geral do Sistema de Tributação (Cosit) sobre a suspensão do Imposto sobre Produtos Industrializados (IPI) na aquisição de materiais de embalagem por produtores rurais pessoas físicas.

Desse modo, a aquisição desses materiais a serem utilizados no acondicionamento de produtos hortícolas para sua adequada apresentação ao mercado de consumo não faz jus à suspensão do IPI prevista no art. 29 da Lei nº 10.637/2002.

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(Solução de Consulta Cosit nº 140/2019 – DOU 1 de 02.04.2019)

Fonte: Editorial IOB
Data: 02 de abril de 2019
Acesso: 05 de abril de 2019

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