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S\u00c3O PAULO (Reuters) – O governo editou decreto para atualizar e simplificar as regras do Imposto sobre Produtos Industrializados (IPI), de acordo o Di\u00e1rio Oficial da Uni\u00e3o.<\/p>\n
O decreto editado pelo presidente Jair Bolsonaro, segundo nota da assessoria de comunica\u00e7\u00e3o Secretaria-Geral da Presid\u00eancia, atualiza as regras sobre os estabelecimentos equiparados a industrial; as opera\u00e7\u00f5es de exporta\u00e7\u00e3o para fins de imunidade tribut\u00e1ria; a responsabilidade solid\u00e1ria dos sujeitos passivos; alguns produtos isentos e isen\u00e7\u00f5es por tempo determinado; regimes fiscais (Zona Franca de Manaus e \u00c1reas de Livre Com\u00e9rcio) e regimes fiscais setoriais (Setor Automotivo, Ind\u00fastria de Semicondutores e Estrutura Portu\u00e1ria).<\/p>\n
“Este novo decreto consolida as normas aplic\u00e1veis aos contribuintes e aos respons\u00e1veis pelo recolhimento do IPI, aprimorando o ambiente de neg\u00f3cios e incentivando o cumprimento das obriga\u00e7\u00f5es tribut\u00e1rias pela compila\u00e7\u00e3o de regras, o que diminui a complexidade da legisla\u00e7\u00e3o tribut\u00e1ria e a dificuldade na obten\u00e7\u00e3o de informa\u00e7\u00f5es pelos interessados”, explicou a nota.<\/p>\n
Tamb\u00e9m foram inclu\u00eddos no decreto regras sobre Zonas de Processamento de Exporta\u00e7\u00e3o (ZPE); regimes especiais de tributa\u00e7\u00e3o (REPES, RENUCLEAR, RETID e Repetro); a taxa pela utiliza\u00e7\u00e3o de selo de controle; alguns produtos espec\u00edficos (cigarros e bebidas); e a fiscaliza\u00e7\u00e3o tribut\u00e1ria (destina\u00e7\u00e3o de mercadorias abandonadas ou que tenham sido objeto da pena de perdimento, den\u00fancia espont\u00e2nea e penalidades), entre outras.<\/p>\n
O governo explicou ainda que as mudan\u00e7as adotadas n\u00e3o criam nova ren\u00fancia tribut\u00e1ria nem ter\u00e3o impacto or\u00e7ament\u00e1rio, e que apenas adequam o regulamento do IPI aos atos legais editados at\u00e9 o final de 2019.<\/p>\n
O decreto entra em vigor imediatamente e n\u00e3o depende da aprova\u00e7\u00e3o do Legislativo.<\/p>\n
(Reda\u00e7\u00e3o S\u00e3o Paulo)<\/p>\n
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