Receita Federal divulga norma sobre concessão de regimes especiais associados ao IPI

Receita Federal divulga norma sobre concessão de regimes especiais associados ao IPI

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A alteração visa adequar esse procedimento ao Regimento Interno da Receita Federal na hipótese de recurso por indeferimento do pedido

Foi publicada, no Diário Oficial da União de hoje, a Instrução Normativa RFB nº 1.825, de 2018, que disciplina a concessão de regimes especiais de emissão de documentos e escrituração de livros fiscais.

Na legislação do Imposto sobre Produtos Industrializados (IPI) há a previsão para a Receita Federal instituir ou autorizar a adoção de determinados regimes especiais.

Dentre esses regimes, tem-se o regime especial para emissão e escrituração de livros e documentos fiscais, emitidos por processo manual, mecânico ou por sistema de processamento eletrônico.

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A Instrução Normativa SRF nº 85, de 2001, define que cabe aos Superintendentes decidirem sobre a concessão do referido regime especial, bem como define que cabe recurso ao Coordenador-Geral de Tributação no caso de indeferimento do pedido.

Por sua vez, o Regimento Interno da Receita Federal, previsto na Portaria MF nº 430, de 2017, determina que compete ao Subsecretário de Fiscalização a análise dos recursos contra o indeferimento de pedidos de regimes fiscais especiais por Superintendentes.

Assim, tornou-se necessário alterar Instrução Normativa SRF nº 85, de 2001, para adequá-la ao Regimento Interno da Receita Federal.

Fonte: Receita Federal
Data: 16 de agosto de 2018
Acesso: 17 de agosto de 2018

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