Pará charges a general internal rate of 19%, and normal-regime ICMS is due on day 10 of the following month (RICMS/PA, Decree 4.676/2001, article 108, V, 'a'). Each obligation comes with its rule and text.
The legal position is the client's. DFSpro configures and proves it in SAP.
Next calculated due date: 10/11/2026. Watch for earlier payment and for extensions.
General internal rate in Pará.
Normal-regime ICMS, RICMS/PA, Decree 4.676/2001, article 108, V, 'a'.
Acts of the state in the official source, the most recent dated 20/12/2024.
Deadline, rule and text for each obligation.
Go to sectionWhat to set up and the proof.
Go to sectionCalculated due dates for the coming months.
Go to sectionActs cited, in date order.
Go to sectionICMS, EFD, GIA, DeSTDA, DIFAL and ST.
| Obligation | Deadline | Rule | Non-business day |
|---|---|---|---|
| ICMS (payment) | Day 10 of the following month | RICMS/PA, Decree 4.676/2001, article 108, V, 'a' | Moves to the next business day |
| EFD ICMS/IPI | Day 15 of the following month (Normative Instruction 15/2023) | SEFA Normative Instruction 15/2023 | See the act |
| GIA or equivalent | Day 10 of the following month | RICMS/PA | See the act |
| DeSTDA | DeSTDA filing is waived for Simples Nacional taxpayers' obligations to Pará (Decree | Decree 1.547, dated 03/06/2016, article 1 and article 2 | Does not apply |
| DIFAL | Day 10 of the month after the entry | RICMS/PA, Decree 4.676/2001, article 108, II | Moves to the next business day |
| ICMS-ST | Day 10 of the month after the withholding | RICMS/PA, Decree 4.676/2001, article 108, III | Moves to the next business day |
Text of the act“(...) até o 10º (décimo) dia do mês subseqüente ao da ocorrência dos fatos (...)”
Before you set up: The reading of RICMS/PA, Decree 4.676/2001, article 108, V, 'a' covers only part of the ICMS rule (payment). Confirm the version in force of the text. See the status of the act.
Text of the act“A administração tributária da unidade federada poderá alterar o prazo previsto no caput.” Also: “(...) deverá ser enviado até o quinto dia (...)”
Before you set up: RICMS article 389-L sets day 5 and the sole paragraph lets the tax authority change the deadline; Normative Instruction 15/2023 sets day 15. Reading: day 15 follows from that permission. Normative Instruction 17/24 extended the deadline only for fuels, for May 2024.
Text of the act“(...) dia 10 (dez) do mês subsequente ao da apuração do imposto, ainda que (...)”
Before you set up: RICMS/PA sets day 10 of the following month, without saying what happens on a non-business day. Confirm with the Pará tax authority.
Text of the act“Fica dispensada a entrega da Declaração de Substituição Tributária, Diferencial de Alíquotas e Antecipação - DeSTDA, referente às obrigações dos contribuintes optantes do Simples Nacional” Also: “A dispensa não se aplica aos contribuintes paraenses que apurem o ICMS na forma do Simples Nacional”
Text of the act“até o 10º (décimo) dia do mês subseqüente ao da entrada de bens e serviços em território paraense”
Before you set up: The reading of RICMS/PA, Decree 4.676/2001, article 108, II covers only part of the DIFAL rule. Confirm the version in force of the text. See the status of the act.
Text of the act“até o 10º (décimo) dia do mês subseqüente à retenção do imposto pelo contribuinte substituto”
Before you set up: The reading of RICMS/PA, Decree 4.676/2001, article 108, III covers only part of the ICMS-ST rule. Confirm the version in force of the text. See the status of the act.
Law 5.530/1989, article 12, item VII (as worded by Law 9.755/2022, in effect 90 days after publication on 16/12/2022): 19%.
Text of the act: “a alíquota de 19% (dezenove por cento), nas demais operações e prestações.”
In SAP, rate and deadline become parameters. Keep the rule, the article and the review date. Record the review and the owner in the master data. Watch the status of the act.
Dates calculated by rule, without local holidays. They are not an official deadline. Watch for extensions provided in the act.
Move to the next business day: ICMS, DIFAL and ST.
No non-business day rule: DeSTDA.
The text of the act applies: EFD and GIA.
| Obligation | Period | Calculated due date |
|---|---|---|
| ICMS (payment) | October 2026 | 10/11/2026 |
| GIA or equivalent | October 2026 | 10/11/2026 |
| DIFAL | October 2026 | 10/11/2026 |
| ICMS-ST | October 2026 | 10/11/2026 |
| EFD ICMS/IPI | October 2026 | 15/11/2026 |
| ICMS (payment) | November 2026 | 10/12/2026 |
| GIA or equivalent | November 2026 | 10/12/2026 |
| DIFAL | November 2026 | 10/12/2026 |
| ICMS-ST | November 2026 | 10/12/2026 |
| EFD ICMS/IPI | November 2026 | 15/12/2026 |
All 27 states and the federal obligations are in the tax calendar.
Only what the act says.
Contributions paid into the fund can be deducted from the ICMS balance due, up to 10%. The fund ran until 2010 under article 1
Rule: Law 6.890/2006, article 4.
Text of the act: “poderão ser deduzidas do saldo devedor do imposto apurado em cada período, observado o limite máximo de dez por cento”
Tax authority guidance helps with reading, but it is not a rule.
Deadline: Waived from the January 2025 reference period.
Rule: SEFA Normative Instruction 28/2024, article 1.
Text of the act: “ficam dispensados da entrega a partir da referência de janeiro de 2025”
Acts in date order, with summary and text.
| Act | Date | What it says | Status | Source |
|---|---|---|---|---|
| Law 5.530 | 13/01/1989 | State ICMS law in Pará, with the internal rates (article 12). Text of the act: “(...) Art. 12. As alíquotas internas são seletivas em função da essencialidade (...)” | Changed by a later act | Open the act |
| Decree 4.676 | 18/06/2001 | Act from the official source. Text of the act: “Art. 108. O recolhimento do ICMS far-se-á nos seguintes prazos” | Changed by a later act | Open the act |
| Law 6.890 | 13/07/2006 | Creates FICOP and lets taxpayers deduct fund contributions from ICMS due, up to 10%. Text of the act: “Fica instituído, para vigorar até 31 de dezembro de 2010, o Fundo de Investimento e Combate à Pobreza no Estado do Pará - FICOP” | - | Open the act |
| Decree 1.547 | 03/06/2016 | Waives the DeSTDA for Simples Nacional taxpayers regarding Pará. Text of the act: “(...) Fica dispensada a entrega da Declaração de Substituição Tributária, (...)” | - | Open the act |
| Law 9.755 | 15/12/2022 | Raises the general internal ICMS rate in Pará to 19%. Text of the act: “a alíquota de 19% (dezenove por cento), nas demais operações e prestações.” | - | Open the act |
| Normative Instruction 15 | 29/08/2023 | EFD rules in Pará, including the filing deadline. Text of the act: “(...) O arquivo da Escrituração Fiscal Digital - EFD deverá ser enviado até o 15º (décimo quinto) dia do (...)” | - | Open the act |
| Normative Instruction 14 | 29/08/2023 | Waived the DIEF in specific cases; replaced by Normative Instruction 28/2024. Text of the act: “Revogada pela IN 28/24, efeitos a partir de 01.01.25.” | Revoked | Open the act |
| Normative Instruction 28 | 20/12/2024 | Waives DIEF filing from the January 2025 reference period. Text of the act: “ficam dispensados da entrega a partir da referência de janeiro de 2025” | - | Open the act |
Open the address on the card. Find the article. Compare it with the text. Check the number and the date.
If the act changed, the most recent text applies. Update the parameter and the source rule. Review the assessment after each change. Record status, effective date and review.
All 27 states have a page: see all states.
| State | Status | Detail |
|---|---|---|
| Rondônia (RO) | Rondônia | see details ICMS, obligations and calendar |
| Acre (AC) | Acre | see details ICMS, obligations and calendar |
| Amazonas (AM) | Amazonas | see details ICMS, obligations and calendar |
| Roraima (RR) | Roraima | see details ICMS, obligations and calendar |
| Pará (PA) | Pará | see details ICMS, obligations and calendar |
| Amapá (AP) | Amapá | see details ICMS, obligations and calendar |
| Tocantins (TO) | Tocantins | see details ICMS, obligations and calendar |
| Maranhão (MA) | Maranhão | see details ICMS, obligations and calendar |
| Piauí (PI) | Piauí | see details ICMS, obligations and calendar |
| Ceará (CE) | Ceará | see details ICMS, obligations and calendar |
| Rio Grande do Norte (RN) | Rio Grande do Norte | see details ICMS, obligations and calendar |
| Paraíba (PB) | Paraíba | see details ICMS, obligations and calendar |
| Pernambuco (PE) | Pernambuco | see details ICMS, obligations and calendar |
| Alagoas (AL) | Alagoas | see details ICMS, obligations and calendar |
| Sergipe (SE) | Sergipe | see details ICMS, obligations and calendar |
| Bahia (BA) | Bahia | see details ICMS, obligations and calendar |
| Minas Gerais (MG) | Minas Gerais | see details ICMS, obligations and calendar |
| Espírito Santo (ES) | Espírito Santo | see details ICMS, obligations and calendar |
| Rio de Janeiro (RJ) | Rio de Janeiro | see details ICMS, obligations and calendar |
| São Paulo (SP) | São Paulo | see details ICMS, obligations and calendar |
| Paraná (PR) | Paraná | see details ICMS, obligations and calendar |
| Santa Catarina (SC) | Santa Catarina | see details ICMS, obligations and calendar |
| Rio Grande do Sul (RS) | Rio Grande do Sul | see details ICMS, obligations and calendar |
| Mato Grosso do Sul (MS) | Mato Grosso do Sul | see details ICMS, obligations and calendar |
| Mato Grosso (MT) | Mato Grosso | see details ICMS, obligations and calendar |
| Goiás (GO) | Goiás | see details ICMS, obligations and calendar |
| Distrito Federal (DF) | Distrito Federal | see details ICMS, obligations and calendar |
Day 10 of the following month (RICMS/PA, Decree 4.676/2001, article 108, V, 'a').
Day 15 of the following month (Normative Instruction 15/2023) (SEFA Normative Instruction 15/2023).
19%. Basis: Law 5.530/1989, article 12, item VII (as worded by Law 9.755/2022, in effect 90 days after publication on 16/12/2022).
Day 10 of the following month (RICMS/PA).
DeSTDA filing is waived for Simples Nacional taxpayers' obligations to Pará (Decree (Decree 1.547, dated 03/06/2016, article 1 and article 2).
Day 10 of the month after the entry (RICMS/PA, Decree 4.676/2001, article 108, II).
Day 10 of the month after the withholding (RICMS/PA, Decree 4.676/2001, article 108, III).
Moves to the next business day: ICMS, DIFAL and ST. No non-business day rule: DeSTDA. The text of the act applies: EFD and GIA.
Deduction of contributions to FICOP. Only what the act says is listed.
From the deadline of each obligation, such as day 10 of the following month for ICMS, with no holidays. They are not an official deadline.
The page gathers 8 acts, from 13/01/1989 to 20/12/2024, each with its source.
No. The decision is the client's. DFSpro configures and proves it in SAP.
Rule, article, review date and owner. A change in the rule shows in the master data.
Compare RICMS/PA, Decree 4.676/2001, article 108, V, 'a' with the stored parameter. For a new act, record the article and the date.
See what SAP stores today for Pará, parameter by parameter.