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

/8.531 Comentários/em /por

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
8531 respostas
  6. 0mniartist
    0mniartist says:

    I like the helpful info you provide in your articles. I’ll bookmark your weblog and check again here frequently.
    I’m quite sure I’ll learn many new stuff right here! Best of luck for the next!

    asmr 0mniartist

  7. http://bit.ly/3gdNsnp
    http://bit.ly/3gdNsnp says:

    Wow, fantastic blog structure! How lengthy have you ever been blogging for?
    you made running a blog look easy. The entire glance of your
    web site is wonderful, let alone the content material!

    asmr 0mniartist

  8. bit.ly
    bit.ly says:

    With havin so much written content do you ever
    run into any problems of plagorism or copyright violation?
    My blog has a lot of completely unique content I’ve either created
    myself or outsourced but it looks like a lot of
    it is popping it up all over the web without my agreement.

    Do you know any techniques to help stop content from being stolen? I’d certainly appreciate it.
    asmr 0mniartist

  10. asmr a
    asmr a says:

    I’m not sure exactly why but this weblog is loading very slow for me.
    Is anyone else having this problem or is it a issue on my
    end? I’ll check back later and see if the problem still exists.

  11. an asmr
    an asmr says:

    I absolutely love your website.. Very nice colors & theme.
    Did you make this site yourself? Please reply back as I’m trying to create
    my very own site and would like to learn where you got this from or
    just what the theme is called. Kudos!

  12. asmr my
    asmr my says:

    Howdy! Someone in my Myspace group shared this website
    with us so I came to take a look. I’m definitely enjoying the information. I’m bookmarking and will be tweeting
    this to my followers! Terrific blog and superb design.

  13. gamefly in
    gamefly in says:

    I’ve been exploring for a little for any high-quality articles or blog
    posts on this sort of area . Exploring in Yahoo I finally
    stumbled upon this site. Studying this information So i am satisfied to show that I’ve an incredibly just right uncanny feeling I discovered just what
    I needed. I most indisputably will make sure to don?t put out of your mind this site and provides it a look on a continuing basis.

  14. asmr with
    asmr with says:

    Hi there, I discovered your site by the use of Google at the same time as looking for a related
    matter, your website came up, it appears good.

    I have bookmarked it in my google bookmarks.

    Hello there, simply became alert to your weblog through Google,
    and found that it’s truly informative. I’m going to be careful for brussels.
    I’ll be grateful if you continue this in future.
    A lot of other folks shall be benefited from your writing.
    Cheers!

  19. tinyurl.com
    tinyurl.com says:

    scoliosis
    Thanks for finally writing about > IN 1.208/2015 –
    Alteração na sistemática de apuração do Produzir e Fomentar – Terra e Vecci < Loved it! scoliosis

  20. t.co
    t.co says:

    scoliosis
    Having read this I thought it was rather informative.
    I appreciate you spending some time and energy to put
    this informative article together. I once again find myself spending a significant
    amount of time both reading and posting comments. But so what, it was still worthwhile!
    scoliosis

  23. asmr on
    asmr on says:

    I got this web page from my friend who told me about this web
    page and at the moment this time I am browsing this site
    and reading very informative articles at this place.

  26. this free dating sites
    this free dating sites says:

    Have you ever considered about including a little bit more than just your articles?
    I mean, what you say is valuable and everything.
    Nevertheless think about if you added some great visuals or videos to give your posts more,
    “pop”! Your content is excellent but with images and video clips,
    this site could certainly be one of the most beneficial in its field.

    Good blog!

  28. surgery scoliosis the
    surgery scoliosis the says:

    Hey there! Someone in my Myspace group shared this
    site with us so I came to give it a look. I’m definitely loving the information. I’m book-marking and will
    be tweeting this to my followers! Outstanding blog and amazing design.

  30. when free dating sites
    when free dating sites says:

    It is perfect time to make some plans for the future and it
    is time to be happy. I’ve read this post and if I could I desire to
    suggest you some interesting things or tips. Maybe you could
    write next articles referring to this article. I want to read more things
    about it!

  50. Clemmie
    Clemmie says:

    Hey there! Quick question that’s totally off
    topic. Do you know how to make your site mobile friendly?

    My site looks weird when browsing from my apple
    iphone. I’m trying to find a template or plugin that might be able to
    fix this issue. If you have any recommendations, please share.
    Thank you!

  57. https://bbs.yunweishidai.com
    https://bbs.yunweishidai.com says:

    Hmm it appears like your blog ate my first comment (it was extremely
    long) so I guess I’ll just sum it up what I submitted and
    say, I’m thoroughly enjoying your blog. I
    as well am an aspiring blog writer but I’m still new to
    the whole thing. Do you have any helpful hints for rookie blog writers?
    I’d genuinely appreciate it.

    Also visit my web site :: https://bbs.yunweishidai.com

  63. Gabrielle
    Gabrielle says:

    Hello there! This article couldn’t be written any better!

    Going through this article reminds me of my previous roommate!

    He always kept talking about this. I am going to send
    this post to him. Pretty sure he will have a good read.
    Thanks for sharing!

  70. gen-eff.net
    gen-eff.net says:

    I am not sure where you’re getting your information, but good topic.
    I needs to spend some time learning more or understanding more.
    Thanks for fantastic info I was looking for this information for my mission.

    my website – gen-eff.net

  73. True Keto Review
    True Keto Review says:

    Thanks for every other informative website.
    Where else could I am getting that type of information written in such
    an ideal approach? I’ve a venture that I’m just now running on, and
    I have been at the glance out for such information.

    Also visit my site; True Keto Review

  74. tinyurl.com
    tinyurl.com says:

    I was recommended this website by my cousin. I’m
    not sure whether this post is written by him as nobody else know such detailed about my trouble.
    You’re incredible! Thanks!

  75. http://bit.ly/2VMfEW8
    http://bit.ly/2VMfEW8 says:

    What’s Happening i’m new to this, I stumbled upon this I’ve
    discovered It positively helpful and it has aided me out loads.
    I am hoping to contribute & help different users like its helped me.
    Good job.

  79. tinyurl.com
    tinyurl.com says:

    Excellent post. Keep writing such kind of information on your page.

    Im really impressed by your site.
    Hello there, You have performed a fantastic job. I’ll certainly digg it and in my
    opinion recommend to my friends. I’m confident they’ll be
    benefited from this site.

  85. tinyurl.com
    tinyurl.com says:

    Just wish to say your article is as surprising. The clearness on your
    submit is just excellent and that i could suppose you’re an expert in this subject.
    Well along with your permission allow me to clutch your feed to
    stay up to date with forthcoming post. Thanks a million and please keep up the gratifying work.

  86. gamefly off
    gamefly off says:

    Link exchange is nothing else however it is simply placing the other person’s weblog link on your page at suitable place and
    other person will also do same for you.

  90. ps4 games an
    ps4 games an says:

    Link exchange is nothing else however it is simply placing
    the other person’s weblog link on your page at proper place and other person will also do same in support of
    you.

  91. ps4 games on
    ps4 games on says:

    Nice weblog here! Also your website quite a bit up fast!
    What web host are you the usage of? Can I get your associate link for your host?
    I wish my website loaded up as quickly as yours lol

  94. Clinical Keto Ingredients
    Clinical Keto Ingredients says:

    The very next time I read a blog, I hope that it does not
    disappoint me as much as this particular one. I mean, Yes,
    it was my choice to read through, but I really thought you would have something useful to say.
    All I hear is a bunch of whining about something that you could fix if you weren’t too busy seeking attention.

    my site Clinical Keto Ingredients

  96. ps4 games for
    ps4 games for says:

    A motivating discussion is definitely worth comment.

    I believe that you need to write more about this subject, it may not
    be a taboo subject but typically folks don’t speak about such subjects.
    To the next! Many thanks!!

  98. Hyper XXL Reviews
    Hyper XXL Reviews says:

    Hello there, just became alert to your blog through Google, and found that it is truly informative.
    I am gonna watch out for brussels. I?ll be grateful if you continue this in future.
    Many people will be benefited from your writing. Cheers!

    Here is my web-site Hyper XXL Reviews

  111. http://bit.ly/3gI6uSo
    http://bit.ly/3gI6uSo says:

    you are truly a excellent webmaster. The web site loading pace is incredible.
    It sort of feels that you’re doing any unique trick.
    Furthermore, The contents are masterpiece. you have performed
    a wonderful process in this subject!

  116. of scoliosis surgery
    of scoliosis surgery says:

    I was very happy to discover this great site.
    I wanted to thank you for ones time due to this wonderful read!!
    I definitely appreciated every little bit of it and I have you saved to fav to check out new things on your site.

  117. http://bit.ly/
    http://bit.ly/ says:

    I do not know whether it’s just me or if perhaps
    everybody else encountering problems with your site.
    It appears as if some of the written text on your
    content are running off the screen. Can somebody
    else please comment and let me know if this is happening to them too?
    This could be a issue with my internet browser because I’ve had this happen before.
    Thanks

  119. http://tinyurl.com/ydzve7h4
    http://tinyurl.com/ydzve7h4 says:

    Hey I know this is off topic but I was wondering if you
    knew of any widgets I could add to my blog that automatically
    tweet my newest twitter updates. I’ve been looking for a plug-in like this for quite some time and was
    hoping maybe you would have some experience with something like this.
    Please let me know if you run into anything. I truly enjoy reading your blog
    and I look forward to your new updates.

  124. are asmr
    are asmr says:

    Great weblog right here! Also your web site rather a lot up
    fast! What web host are you using? Can I get your affiliate hyperlink
    to your host? I desire my site loaded up as fast as yours lol

  134. http://tinyurl.com/9ydvf74m
    http://tinyurl.com/9ydvf74m says:

    Woah! I’m really loving the template/theme of this site. It’s
    simple, yet effective. A lot of times it’s hard to get that “perfect balance” between user friendliness and visual appeal.
    I must say you have done a awesome job with this.
    In addition, the blog loads very fast for me on Opera.
    Superb Blog! scoliosis surgery https://0401mm.tumblr.com/ scoliosis surgery

  137. bit.ly
    bit.ly says:

    Excellent beat ! I would like to apprentice while you amend your
    website, how could i subscribe for a blog web site? The account aided me a acceptable deal.
    I were a little bit acquainted of this your broadcast offered bright transparent concept cheap flights http://1704milesapart.tumblr.com/ cheap flights

  157. Психологи онлайн
    Психологи онлайн says:

    Психолог Онлайн. Психологи онлайн Психолог в Харькове, консультация.
    Онлайн консультация. Опытные психотерапевты и психологи.

    Заказать консультацию психолога.

    Онлайн-консультация у психолога.

    Индивидуальный подход к консультированию!

  191. http://bit.ly/3m6a6k0
    http://bit.ly/3m6a6k0 says:

    Wonderful goods from you, man. I have take into accout
    your stuff previous to and you’re simply extremely great.
    I actually like what you have got here, certainly like what
    you’re saying and the way in which during which you say it.
    You’re making it enjoyable and you still care for to stay
    it smart. I can’t wait to learn much more from you.
    This is actually a great web site. part time jobs hired in 30
    minutes https://parttimejobshiredin30minutes.wildapricot.org/

  270. lacvli
    lacvli says:

    Вечер с Владимиром Соловьевым Вечер с Владимиром Соловьевым Вечер с Владимиром Соловьевым

    70207989687654630518569624196429404 87795128678907675796817835831169044 74255248011299318550114994913911313
    5765569 4401137 8858609 2380235 2773384 4348980 1109745 5981589 1508795 6530634 8911321 1285287 8609550 621614 548357
    6745098 9098102 2932541 1122718 3098831 215126 4976263 2245154 6145293 7217937 1840556 785270 4897512 5995900 4595804

  302. http://tinyurl.com/
    http://tinyurl.com/ says:

    The other day, while I was at work, my sister stole my iPad and tested to see if it can survive a forty
    foot drop, just so she can be a youtube sensation. My apple ipad
    is now destroyed and she has 83 views. I know this is completely off topic but I had to share it with someone!

  307. bit.ly
    bit.ly says:

    I just could not depart your site prior to suggesting that
    I extremely enjoyed the usual info a person supply
    on your visitors? Is going to be back regularly in order to inspect new posts

  310. tinyurl.com
    tinyurl.com says:

    I don’t know whether it’s just me or if perhaps everybody
    else encountering issues with your website. It appears as though some
    of the written text within your posts are running off the screen. Can somebody else please comment and let
    me know if this is happening to them too? This might be a
    problem with my browser because I’ve had this happen before.
    Appreciate it

  350. http://tinyurl.com
    http://tinyurl.com says:

    I don’t know whether it’s just me or if perhaps everyone else experiencing issues with your website.
    It appears as if some of the written text on your content are running off the
    screen. Can somebody else please provide feedback and let me know
    if this is happening to them too? This may be a problem with my web browser because I’ve had this happen before.
    Many thanks

  503. absolutely cheapest airfare possible
    absolutely cheapest airfare possible says:

    Woah! I’m really digging the template/theme of this
    website. It’s simple, yet effective. A lot of times it’s tough to get that “perfect balance” between user friendliness and
    visual appearance. I must say you’ve done a great job with
    this. In addition, the blog loads super fast for me on Opera.

    Superb Blog!