Source: http://www.e-auditoria.com.br/publicacoes/legislacao/resolucao-no-3-de-13-de-marco-de-2019/
Timestamp: 2020-08-05 20:05:45
Document Index: 423001750

Matched Legal Cases: ['Art 1', '§ 2', 'art. 155', 'art. 227', '§ 3', 'Art. 9', 'Art. 11', '§ 1', 'Art. 10', 'Art. 2']

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Art 1º Fica o Estado deMinas Gerais autorizado,nos termos doparágrafo único da cláusula terceira do Convênio ICMS 190/17, de 15 de dezembro de 2017, a PUBLICARno Diário Oficial do Estado, até 31 de julho de 2019,relação com a identificação de ATOS NORMATIVOSrelativos aos benefícios fiscais, instituídos por legislação estadual ou distrital publicada até 8 de agosto de 2017, em desacordo com o disposto na alínea “g” do inciso XII do § 2º do art. 155 da Constituição Federal.
art. 227 “caput’ e § 3º
(186) I – em razão de jurisprudência pacífica do Superior Tribunal de Justiça ou
(478) II – de valor inferior a 5.000 (cinco mil) Ufemgs, ressalvadas as hipóteses estabelecidas em decreto.
I – em razão de jurisprudência pacífica do Superior Tribunal de Justiça ou do
Supremo Tribunal Federal contrária ao Estado, observado parecer normativo da Advocacia-Geral do Estado; II – de valor inferior a 5.000 (cinco mil) Unidades Fiscais do Estado de Minas Gerais (Ufemg).
Art. 9º-A. O imposto diferido será considerado recolhido com a saída subsequente tributada da mesma mercadoria ou outra dela resultante, ainda que: I – a alíquota aplicada seja inferior à prevista para a operação anterior realizada com o diferimento; II – a apuração do imposto devido pela saída subsequente tributada esteja sujeita à apropriação de crédito presumido,
Art. 11-C – Após comunicação da Delegacia Fiscal informando a situação do estabelecimento industrial fabricante deste Estado, o credenciamento e o descredenciamento serão feitos por meio de portaria da Superintendência de Tributação (SUTRI), que conterá: I -relação de a relação dos estabelecimentos
industriais fabricantes credenciados e dos descrendenciados, quando for o caso; § 1º – O credenciamento terá validade a partir da data de publicação da portaria a que se refere o caput até a data de descredenciamento, quando for o caso.
Art. 10. O imposto devido nos termos desta Resolução poderá ser recolhido de forma parcelada em até: I – 3 (três) parcelas mensais, iguais e sucessivas, sem acréscimo;
II – 18 (dezoito) parcelas mensais e sucessivas, corrigidas mediante aplicação da variação do Índice Geral de Preços – Disponibilidade Interna (IGP-DI), apurado pela Fundação Getúlio Vargas.
Art. 2º – O contribuinte beneficiário de tratamento tributário que autorize a apropriação de crédito presumido em substituição aos créditos pelas entradas deverá: III – fracionar o valor previsto no inciso II do caput à razão de 1/12 (um doze avos);