LEI COMPLEMENTAR Nº 138, DE 29 DE DEZEMBRO DE 2010

The article amends Article 33 of Complementary Law No. 87/1996 and says that only merchandise for use or consumption of the establishment entered from 1 January 2020 gives rise to a credit right.

Jurisdiction: Brazil
Instrument: Act or statute
Citation: LEI COMPLEMENTAR Nº 138, DE 29 DE DEZEMBRO DE 2010
Version: Undated source snapshot
Language: pt
Official source: View official record ↗

ICMS effective date input credit tax credits

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The article amends Article 33 of Complementary Law No. 87/1996 and says that only merchandise for use or consumption of the establishment entered from 1 January 2020 gives rise to a credit right. This supplementary law takes effect on the date it is published.

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Provisions of LEI COMPLEMENTAR Nº 138, DE 29 DE DEZEMBRO DE 2010

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1
O art.
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The article amends Article 33 of Complementary Law No. 87/1996 and says that only merchandise for use or consumption of the establishment entered from 1 January 2020 gives rise to a credit right.

Art. 1 o O art. 33 da Lei Complementar no 87, de 13 de setembro de 1996 , passa vigorar com as seguintes alterações: Art. 33. ............................................................................................................................. I somente darão direito de crédito as mercadorias destinadas ao uso ou consumo do estabelecimento nele entradas a partir de 1 o de janeiro de 2020; II ....................................................................................................................................... ............................................................................................................................................ d) a partir de 1 o de janeiro de 2020 nas demais hipóteses; .......................................................................................................................................... IV ................................................................................................................................... .......................................................................................................................................... c) a partir de 1 o de janeiro de 2020 nas demais hipóteses. (NR)
2
Esta Lei Complementar entra em vigor na data de sua publicação.
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This supplementary law takes effect on the date it is published.

Art. 2 o Esta Lei Complementar entra em vigor na data de sua publicação. Brasília, 29 de dezembro de 2010; 189 o da Independência e 122 o da República. LUIZ INÁCIO LULA DA SILVA Guido Mantega Este texto não substitui o publicado no DOU de 30.12.2010 *

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LEI COMPLEMENTAR Nº 138, DE 29 DE DEZEMBRO DE 2010

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