{"id":4289,"date":"2016-06-21T15:06:02","date_gmt":"2016-06-21T18:06:02","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=4289"},"modified":"2016-06-21T15:06:02","modified_gmt":"2016-06-21T18:06:02","slug":"icms-ba-lei-beneficios","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2016\/06\/21\/icms-ba-lei-beneficios\/","title":{"rendered":"ICMS BA: Lei estabelece condi\u00e7\u00f5es para frui\u00e7\u00e3o de benef\u00edcios fiscais"},"content":{"rendered":"<p>Entrou em vigor no Estado da Bahia a\u00a0Lei \u00a0n\u00ba 13.564\/2016, que institui condi\u00e7\u00e3o para concess\u00e3o e manuten\u00e7\u00e3o de benef\u00edcios e incentivos fiscais ou financeiros relacionados ao Imposto sobre Opera\u00e7\u00f5es Relativas \u00e0 Circula\u00e7\u00e3o de Mercadorias e sobre Presta\u00e7\u00f5es de Servi\u00e7os de Transporte Interestadual e Intermunicipal e de Comunica\u00e7\u00e3o &#8211; ICMS.<\/p>\n<table border=\"1\" bgcolor=\"#70DB93\">\n<tbody>\n<tr>\n<td style=\"background-color: #f7f5f5;\"><strong>LEI N\u00ba 13.564 DE 20 DE JUNHO DE 2016<\/strong><br \/>\n(Publicada no Di\u00e1rio Oficial de 21\/06\/2016)Institui condi\u00e7\u00e3o para concess\u00e3o e manuten\u00e7\u00e3o de benef\u00edcios e incentivos fiscais ou financeiros relacionados ao Imposto sobre Opera\u00e7\u00f5es Relativas \u00e0 Circula\u00e7\u00e3o de Mercadorias e sobre Presta\u00e7\u00f5es de Servi\u00e7os de Transporte Interestadual e Intermunicipal e de Comunica\u00e7\u00e3o &#8211; ICMS.O GOVERNADOR DO ESTADO DA BAHIA, fa\u00e7o saber que a Assembl\u00e9ia Legislativa decreta e eu sanciono a seguinte Lei:<\/p>\n<p>Art. 1\u00ba A frui\u00e7\u00e3o de benef\u00edcios e incentivos fiscais ou financeiros que resultem em redu\u00e7\u00e3o do valor a ser pago do Imposto sobre Opera\u00e7\u00f5es Relativas \u00e0 Circula\u00e7\u00e3o de Mercadorias e sobre Presta\u00e7\u00f5es de Servi\u00e7os de Transporte Interestadual e Intermunicipal e de Comunica\u00e7\u00e3o &#8211; ICMS fica condicionada ao cumprimento, pelo contribuinte benefici\u00e1rio ou incentivado, da comprova\u00e7\u00e3o de dep\u00f3sito, em favor do Fundo Estadual de Combate e Erradica\u00e7\u00e3o da Pobreza, institu\u00eddo pela Lei n\u00ba 7.988, de 21 de dezembro de 2001, do valor correspondente a 10% (dez por cento) do respectivo incentivo ou benef\u00edcio.<\/p>\n<p>\u00a7 1\u00ba O disposto neste artigo se aplica, inclusive, em rela\u00e7\u00e3o aos benef\u00edcios e incentivos fiscais ou financeiros cuja frui\u00e7\u00e3o esteja em curso.<\/p>\n<p>\u00a7 2\u00ba Ato do Chefe do Poder Executivo definir\u00e1 procedimentos para o c\u00e1lculo e o recolhimento do valor do dep\u00f3sito previsto no caput deste artigo e poder\u00e1 restringir a aplica\u00e7\u00e3o das condi\u00e7\u00f5es a determinados benef\u00edcios ou programas de incentivo.<\/p>\n<p>Art. 2\u00ba O descumprimento do disposto no art. 1\u00ba desta Lei resultar\u00e1 em:<\/p>\n<p>I &#8211; perda autom\u00e1tica, no m\u00eas da frui\u00e7\u00e3o dos respectivos benef\u00edcios e incentivos fiscais ou financeiros, se o contribuinte benefici\u00e1rio ou incentivado n\u00e3o efetuar, no prazo regulamentar, o dep\u00f3sito previsto no caput do art. 1\u00ba desta Lei;<\/p>\n<p>II &#8211; perda definitiva dos respectivos benef\u00edcios e incentivos fiscais ou financeiros, se o contribuinte benefici\u00e1rio ou incentivado n\u00e3o efetuar, no prazo regulamentar, o dep\u00f3sito previsto no caput do art. 1\u00ba desta Lei por 03 (tr\u00eas) meses, consecutivos ou n\u00e3o, no intervalo de 12 (doze) meses.<\/p>\n<p>Art. 3\u00ba Esta Lei entra em vigor na data de sua publica\u00e7\u00e3o, produzindo seus efeitos a partir da regulamenta\u00e7\u00e3o.<\/p>\n<p>PAL\u00c1CIO DO GOVERNO DO ESTADO DA BAHIA, em 20 de junho de 2016.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Baixe <a href=\"http:\/\/www.sefaz.ba.gov.br\/administracao\/pdf_saf\/lei_2016_13564.pdf\" target=\"_blank\" rel=\"noopener\">aqui<\/a> o arquivo PDF da Lei<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entrou em vigor no Estado da Bahia a\u00a0Lei \u00a0n\u00ba 13.564\/2016, que institui condi\u00e7\u00e3o para concess\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":3395,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[63,115],"tags":[],"class_list":["post-4289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dicasdesites","category-icms"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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