{"id":2595,"date":"2020-05-04T00:00:00","date_gmt":"2020-05-04T03:00:00","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/governo-do-parana-publica-decreto-alterando-as-normas-do-credito-presumido-no-programa-parana-competitivo\/"},"modified":"2020-05-04T00:00:00","modified_gmt":"2020-05-04T03:00:00","slug":"governo-do-parana-publica-decreto-alterando-as-normas-do-credito-presumido-no-programa-parana-competitivo","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/governo-do-parana-publica-decreto-alterando-as-normas-do-credito-presumido-no-programa-parana-competitivo\/","title":{"rendered":"Governo do Paran\u00e1 publica decreto alterando as normas do cr\u00e9dito presumido no Programa Paran\u00e1 Competitivo"},"content":{"rendered":"\n<p>Na \u00faltima quinta-feira (30\/04), o Estado do\nParan\u00e1 publicou o Decreto n\u00ba 4.569\/2020, que trouxe altera\u00e7\u00f5es ao Programa\nParan\u00e1 Competitivo, em especial, ao cr\u00e9dito presumido concedido para\nestabelecimento que realiza opera\u00e7\u00f5es de revenda de mercadoria importada por\nmeio dos portos e aeroportos paranaenses. <\/p>\n\n\n\n<p>&nbsp;Dentre as altera\u00e7\u00f5es, destacam-se:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Nas opera\u00e7\u00f5es de sa\u00eddas interestaduais, poder\u00e1 ser concedido cr\u00e9dito presumido no montante que resulte carga tribut\u00e1ria m\u00ednima correspondente 2,5% do valor da opera\u00e7\u00e3o, quando sujeita \u00e0s al\u00edquotas de 7% ou 12%. <\/li><li>Nas opera\u00e7\u00f5es internas, com bens e mercadorias importados do exterior que n\u00e3o tenham similar nacional definidos pelo CAMEX, poder\u00e1 ser concedido cr\u00e9dito presumido no montante que resulte carga tribut\u00e1ria m\u00ednima correspondente a 2,5% do valor da      opera\u00e7\u00e3o; <\/li><li>Nas demais opera\u00e7\u00f5es internas, poder\u00e1 ser concedido cr\u00e9dito presumido de, no m\u00e1ximo, 2,5% do  valor da opera\u00e7\u00e3o. <\/li><li>O cr\u00e9dito presumido poder\u00e1 ser concedido cumulativamente com o diferimento parcial de que trata o art. 28 do Anexo VIII do RICMS\/PR; <\/li><li>O cr\u00e9dito presumido ser\u00e1 apropriado em substitui\u00e7\u00e3o ao aproveitamento de quaisquer outros cr\u00e9ditos      relativos \u00e0 mercadoria importada, n\u00e3o sendo cumulativo com qualquer outro      cr\u00e9dito presumido e nem aplicando-se ao ICMS devido na condi\u00e7\u00e3o de      substituto tribut\u00e1rio; <\/li><li>N\u00e3o se aplica na hip\u00f3tese em que o destinat\u00e1rio seja consumidor final; <\/li><li>Para a concess\u00e3o do cr\u00e9dito presumido: (i) o montante m\u00ednimo de      investimento exigido ser\u00e1 R$ 360.000,00, e (ii) o ICMS devido no      desembara\u00e7o aduaneiro ficar\u00e1 diferido para a etapa a ser estabelecida pelo  Secret\u00e1rio de Estado da Fazenda.<\/li><\/ul>\n\n\n\n<p><strong>Departamento Tribut\u00e1rio do Escrit\u00f3rio Marins Bertoldi<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na \u00faltima quinta-feira (30\/04), o Estado do Paran\u00e1 publicou o Decreto n\u00ba 4.569\/2020, que trouxe altera\u00e7\u00f5es ao Programa Paran\u00e1 Competitivo, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2534,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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