IN 1.208/2015 – Alteração na sistemática de apuração do Produzir e Fomentar

Foi publicado no Diário Oficial do dia 25/03/2015 a Instrução Normativa nº 1208/2015-GSF que estabelece nova sistemática de apuração do Produzir e Fomentar pelo período de 1 ano, trazendo ao fim a possibilidade de utilização de crédito de ICMS pelo período de 22 meses, o recolhimento será efetuado conforme demonstrado a seguir:
O contribuinte deverá recolher o ICMS devido em duas parcelas, as quais deverão adotar os seguintes procedimentos:
– Primeira parcela, deverão ser aplicados os percentuais exigidos (12,86% para Fomentar e 11,10% para Produzir) sobre o valor do ICMS apurado no mês anterior antes da aplicação do benefício. O valor encontrado deverá ser recolhido em guia normal nos prazos estabelecidos na IN.
– Segunda Parcela, deverá ser feita a apuração normal do Produzir ou Fomentar, e o valor recolhido na primeira parcela será lançado como crédito obrigatoriamente nos créditos a serem abatidos nas operações incentivadas, não se aplicando o calculo da proporcionalidade.
A partir de março de 2016 as empresas que efetuaram seus recolhimentos pela sistemática acima poderão utilizar créditos para abater no ICMS a recolher a serem apurados e apropriados as seguinte forma:
Ao final do período as empresas deverão calcular a média dos saldos devedores do ICMS antes da aplicação do benefício, sobre essa média deverá ser aplicado os percentuais previstos na Instrução (5,08% para Fomentar e 4,55% para Produzir). O valor apurado poderá ser utilizado em parcelas mensais e sucessivas até dezembro de 2017, para serem abatidas diretamente no ICMS a recolher após aplicação do benefício.
A Equipe do TPV Advogados está a disposição para esclarecimentos adicionais.
IN Sec. Faz. – GO 1.208/15 – IN – Instrução Normativa SECRETARIA DE FAZENDA DO ESTADO DE GOIÁS nº 1.208 de 24.03.2015

DOE-GO: 25.03.2015

Estabelece prazos e forma de pagamento do ICMS devido por estabelecimento industrial beneficiário dos programas FOMENTAR ou PRODUZIR.



A SECRETARIA DE ESTADO DA FAZENDA DO ESTADO DE GOIÁS, no uso de suas atribuições, tendo em vista o disposto nos arts. 77 e 520 do Decreto nº 4.852, de 29 de dezembro de 1997, Regulamento do Código Tributário do Estado de Goiás – RCTE resolve baixar a seguinte
Instrução normativa:
Art. 1º O estabelecimento industrial beneficiário do programa FOMENTAR ou PRODUZIR deve pagar o ICMS normal correspondente aos períodos de apuração relativos ao meses de março de 2015 a fevereiro de 2016, de acordo com o disposto nesta instrução, em substituição aos prazos previstos na Instrução Normativa nº 155/94-GSF, de 9 de junho de 1994.
Art. 2º O ICMS deve ser pago em 2 (duas) parcelas, nas datas previstas no Anexo Único desta instrução.
Art. 3º O valor da primeira parcela deve corresponder à aplicação dos seguintes percentuais sobre o valor do saldo devedor de ICMS apurado no período de apuração do mês anterior, antes da dedução da parcela financiada pelos referidos programas:
I – 12,86%% (doze inteiros e oitenta e seis centésimos por cento) para o industrial beneficiário do programa FOMENTAR;
II – 11,10% (onze inteiros e dez centésimos por cento) para o industrial beneficiário do programa PRODUZIR.
Art. 4º O valor da primeira parcela:
I – constitui crédito para fins de apuração da segunda parcela, devendo ser escriturado pelo contribuinte como ajuste na apuração de ICMS – outros créditos de acordo com as regras da Escrituração Fiscal Digital – EFD -;
II – não compõe o saldo devedor do mês para fins de apuração do valor da primeira parcela do mês subseqüente e a média dos saldos devedores de ICMS de que trata o art. 5º.
Parágrafo único. O crédito correspondente à primeira parcela deve compor os créditos correspondentes às operações incentivadas pelos programas FOMENTAR ou PRODUZIR, não se aplicando a proporcionalidade prevista naInstrução Normativa nº 885/07-GSF, de 22 de novembro de 2007.
Art. 5º A partir do período de apuração correspondente ao mês de março de 2016, o contribuinte que houver efetuado o pagamento do ICMS normal na forma prevista nesta instrução pode se creditar de valor equivalente à aplicação dos percentuais a seguir especificados, sobre a média dos saldos devedores de ICMS, obtidos antes da aplicação do incentivo dos programas FOMENTAR ou PRODUZIR, relativos aos períodos de apuração correspondentes aos meses de março de 2015 a fevereiro de 2016:
I – 5,08% (cinco inteiros e oito centésimos por cento) para o beneficiário do programa FOMENTAR;
II – 4,55% (quatro inteiros e cinqüenta e cinco centésimos por cento) para o beneficiário do programa PRODUZIR.
Parágrafo único. Os valores de crédito referidos no caput
I – devem ser apropriados em parcelas mensais e sucessivas até o período de apuração correspondente ao mês de dezembro de 2017;
II – podem ser utilizados como dedução do ICMS a pagar após a aplicação dos benefícios FOMENTAR ou PRODUZIR, de acordo com as regras da Escrituração Fiscal Digital – EFD não se limitando ao prazo previsto no inciso anterior.
Art. 6º Esta instrução entra em vigor na data da sua publicação.

Gabinete da Secretária de Estado da Fazenda do Estado de Goiás, em Goiânia, aos dias do mês de de 2015.
ANA CARLA ABRÃO COSTA
Secretária de Estado da Fazenda
ANEXO ÚNICO

Período de Apuração 1ª Parcela 2ª Parcela
Março/15 27/03/15 10/04/15
Abril/15 22/04/15 11/05/15
Maio/15 22/05/15 10/06/15
Junho/15 22/06/15 10/07/15
Julho/15 22/07/15 10/08/15
Agosto/15 21/08/15 10/09/15
Setembro/15 22/09/15 13/10/15
Outubro/15 22/10/15 10/11/15
Novembro/15 23/11/15 10/12/15
Dezembro/15 22/12/15 11/01/16
Janeiro/16 22/01/16 11/02/16
Fevereiro/16 22/02/16 10/03/16
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