In view of the State of Pará's adherence to ICMS Protocols No. 196/2009, 26/2010, 60/2011 and 85/2011, respectively, through ICMS Protocols No. 61/2021, 63/2021, 59/2021 and 62/2021, several changes were made to the ICMS Regulation, relating to the tax substitution in transactions carried out with construction materials, applicable from July 1, 2022.
It is noted that the regulation was made individually, in accordance with each of the aforementioned Protocols, to be observed in operations carried out with the signatory States of each of them.
Provisions regarding the advance payment of taxes on the entry of construction materials, provided for in art. 107 of the Annex, were also changed. I of RICMS-PA/2001 , required when the tax has not been withheld by the tax substitute.
(Decree No. 2.401/2022 – DOE PA – Extra Edition of 01.06.2022 – Rep. DOE PA – Extra Edition of 03.06.2022)