Unless otherwise specified, the taxable person shall be granted the right to credit the ICMS for the importation of goods which have been deferred from tax. Therefore, we must interrupt the postponement, and the release of the ICMS should be made by the entity in which it occurs: in order to comply with the rules relating to the message in the tax document, which has a partial deferral, the taxpayer must therefore follow the guidelines contained in Annex VIII, art. 28 of ricms-PR/2017. With regard to the interruption of the postponement, which is the subject of this investigation, the rules granting this tax advantage generally list the post-release publication of the ICMS, taking into account the specificity of each good or transaction of innocence. However, © the legislation has anticipated other hypergenic cases of interruptions covering all©suspensive hypertheses. § 1 – The postponement provided for in this article: (wording of the paragraph by Decree 53.630 of 30-10-2008; DOE 31-10-2008; Effect since 1.10.2008) NOTE – AGAINST NORMATIVE DECISION CAT-01/19, 30-5-2019 (DOE 31-5-2019). ICMS – Transactions subject to deferral – Accounting of the tax at the time of entry into the establishment – Basis of calculation. SUBSECTION II – OPERATIONS OF OTHER AGRICULTURAL SUPPLIES Article 356 – Exemption from tax in the case of transport operations on operations involving feed, concentrated feed or food supplements as a manufacturer or importer registered with the Ministry of Agriculture and Supply is deferred for the period in which it takes place (Law 6.374/89, art. 8, XVII and § 10, during the drafting of Law 9.176/95, Gentil. 1º, I): I – his departure to another state; II – Your exit to the outside; III – leave the resulting products supported by the rural holding where the above product was consumed.
§ 1 – Applies the deferral exclusively to animal feed, concentrated feed or supplements with: 1 – Registration with the competent authority of the Ministry of Agriculture and Supply and indication of their number in the tax document; 2 – identification tag or label; 3 – Exclusive objective for livestock, aquaculture, beekeeping, aquaculture, cuniculture, raniculture or sericulture. § 2 – The tax document corresponding to the transaction must contain the mention «ICMS deferred – Ricms art. 356 ». § 3 – The deferral also applies to food prepared on a rural holding, when the same farmer is transferred to another rural holding or in the shipment to another rural holding with which the sender maintains an integrated production contract. § 4 – For the purposes of this Article: 1 – feedingstuffs: any mixture of ingredients suitable for meeting the nutritional needs for the preservation, development and productivity of the animals for which they are intended; 2. concentrated feed which constitutes a mixture of feed ingredients which is added to one or more foodstuffs in an appropriate proportion and duly specified by the manufacturer; 3 – SUPPLEMENT, the ingredient or mixture of ingredients capable of providing the food or feed concentrated in vitamins, amino acids or minerals that allow the absorption of additives. (Letter to the point by Decree 46.778 of 21-05-2002; DOE 22-05-2002; Effects of 09-04-2002 ) 3 – Supplement, the mixture of ingredients capable of providing the food or feed concentrated in vitamins, amino acids or minerals allows the absorption of additives. NOTE – See ARTICLE 17 of the Transitional Provisions (DDTT) of these Regulations. It suspends the tax deferral discipline provided for in Articles 355 to 361 of the RICMS/00, whereas the exemption provided for in Article 41 of Annex I applies exclusively to the products referred to therein.
Article 357 – The registration of the tax on transactions of ammonia, nitric acid, sulfuric acid, phosphoric acid, potassium chloride, sulfur, ammonia phosphate, crude phosphate rock phosphate, ammonium nitrate or its solutions, nitrocalcium, urea, ammonium sulfate, MAP (monoammonium phosphate), DAP (diammonium phosphate), is postponed to the date of its appearance (Law 6.374/89, art. 8º, XVII and § 10, when drafting Law 9.176/95, art. 1. I): I – your departure to another State; II – Your exit to the outside; III – the removal of fertilisers, simple or composted fertilisers or dicalcium phosphate for animal feed in an industrial plant; IV – movements of products originating on the rural holding where the abovementioned product was consumed. § 1 – The postponement applies exclusively: 1 – at the exit of the establishment in which the industrialization or import of goods related to the «caput» to: a) the establishment in which fertilizers, simple or compound fertilizers or dicalcium phosphate intended for animal feed are processed; (b) agricultural holdings, including poultry farming, beekeeping, aquaculture, cuniculture, raniculture and sericulture; (c) any real or symbolic device intended solely for storage and refurbishment purposes; (d) another establishment of the same holder; 2 – the production of goods indicated in the «cash register» and promoted among themselves by the establishments referred to in the previous item, 3 – the receipt of goods indicated in the «envelope» imported by the industrial installation for the production of simple or composted fertilizers, fertilizers or dicalcium phosphate for the production of animal feed. § 2 – The tax document corresponding to the transaction must contain the mention «ICMS deferred – Art. 357 of the ricms». § 3 – The provisions of the preceding paragraphs also apply to the departure of goods related to the «Caput» promoted by an establishment that has received them from a manufacturer of the same company in another State. NOTE – See ARTICLE 17 of the Transitional Provisions (DDTT) of these Regulations. It suspends the tax deferral discipline provided for in Articles 355 to 361 of the RICMS/00, whereas the exemption provided for in Article 41 of Annex I applies exclusively to the products referred to therein. Article 358 – The display of the tax on activities involving fertilizers, simple or compound fertilizers, limestone or gypsum intended exclusively for use in agriculture is postponed to the period during which it takes place (Law 6.374/89, Art. 8, XVII and § 10, when drafting Law 9.176/95, art.
1. I): I – your departure to another State; II – Your exit to the outside; III – the abandonment of the resulting products supported by the rural farm where products linked to the «caput» have been consumed. § 1 – The postponement provided for in this article: (wording of the paragraph by Decree 53.630 of 30-10-2008; DOE 31-10-2008; effects since 1-10-2008) 1 – in the case of limestone or gypsum is packaged for use in agriculture as a soil correcting or recovery agent; 2 – It is extended to the corresponding provision of transport services. § 1 – With regard to limestone or gypsum, the postponement is linked to the use in agriculture as a means of correction or recovery of soils. § 2 – Repealed by Decree 53.258 of 22-07-2008; DOE 23-07-2008; Effects as of August 1, 2008. § 2 – The postponement provided for in this article extends to the corresponding provision of transport services. § 3 – The tax document corresponding to the transaction or payment in instalments must contain the mention «ICMS deferred – Art. 358 of the ricms». NOTE – See ARTICLE 17 of the Transitional Provisions (DDTT) of these Regulations. It suspends the tax deferral discipline provided for in Articles 355 to 361 of the RICMS/00, whereas the exemption provided for in Article 41 of Annex I applies exclusively to the products referred to therein.
Article 359 – The display of the tax on transactions involving acaricide, carrabticide, defoliants, disinfectants, desiccants, adhesive propagation, stimulator or growth inhibitor (regulator), germicide, fungicide, formicide, herbicide, insecticide, nematicide, parasiticide, rodenticide, sarnicide, serum or veterinary medicine, vaccine, vermicide, exclusively intended for use in agriculture, livestock, beekeeping, aquaculture, aquaculture, cuniculture, raniculture or sericoidide, is postponed to the time it takes place (Law 6.374/89, art. 8, XVII and § 10, when drafting Law 9.176/95, art. 1º, I): I – its departure to another State; II – your departure abroad; III – leave the resulting products supported by the rural holding where the above product was consumed.