DECRETO Nº 5908-R, DE 23 DE DEZEMBRO DE 2024

Introduz alteração no RICMS/ES, aprovado pelo Decreto nº 1.090-R, de 25 de outubro de 2002.

DECRETONº 5908-R, DE 23 DE DEZEMBRO DE 2024. Introduzalteração no RICMS/ES, aprovado pelo Decreto nº 1.090-R, de 25 de outubro de2002. O GOVERNADORDO ESTADO DO ESPÍRITO SANTO, no uso das atribuições que lhe confere o art.91, III, da Constituição Estadual, e considerando as informações constantes doprocesso nº 2024-NCPJT; DECRETA: Art.1º O Regulamento do Imposto sobre Operações Relativas à Circulação de Mercadoriase sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal ede Comunicação do Estado do Espírito Santo - RICMS/ES, aprovado pelo Decreto nº1.090-R, de 25 de outubro de 2002, passa a vigorar com as seguintes alterações:"Art.136-E (...)(...)§2º Nas operações internas e interestaduais, fica facultada a transferência decrédito do imposto do estabelecimento de origem para o estabelecimento dedestino.(...)"(NR)"Art.136-H.  (...)(...)§3º Na hipótese de realização de operações beneficiadas, subsequentes à operaçãode transferência interna de mercadoria entre estabelecimentos de mesmatitularidade sem transferência de crédito, os eventuais créditos remanescentesno estabelecimento de origem deverão ser estornados nos termos da legislaçãoaplicável à operação beneficiada." (NR)Art2º Este Decreto entra em vigor na data de sua publicação, produzindo efeitos apartir de 1º de dezembro de 2024. PalácioAnchieta, em Vitória, aos 23 dias do mês de dezembro de 2024, 203º daIndependência, 136º da República e 490º do Início da Colonização do SoloEspírito-santense. JOSÉRENATO CASAGRANDEGovernadordo Estado<style>@font-face { font-family: Courier; } @font-face { font-family: "Cambria Math"; } @font-face { font-family: Calibri; } @font-face { font-family: Verdana; } @font-face { font-family: Cambria; } @font-face { font-family: "Arial (W1)"; } @font-face { font-family: "Book Antiqua"; } @font-face { font-family: Tahoma; } @font-face { font-family: Arial-BoldItalicMT; } p.MsoNormal, li.MsoNormal, div.MsoNormal { margin: 0cm 0cm 0.0001pt; font-size: 10pt; font-family: "Times New Roman", serif; } h1 { margin: 0cm 0cm 0.0001pt 35.4pt; text-align: justify; text-indent: 35.45pt; break-after: avoid; font-size: 12pt; font-family: "Times New Roman", serif; font-weight: bold; } h2 { margin: 0cm 14.15pt 0.0001pt 35.45pt; 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