Declara, em caráter normativo, às Superintendências Regionais da Receita Federal e demais interessados, que estão consolidados pelo Parecer Normativo CST nº 70, de 30 de setembro de 1986, os Pareceres CST nºs 845/71 (parte); 1.412/75; 271/76, 345/76, 1.634/76, 3.189/76; 169/77, 393/77 (parte), 487/77, 963/77, 964/77, 2.098/77, 2.401/77, 2.546/77 (parte); 412/78, 414/78, 521/78, 524/78, 569/78, 670/78, 672/78, 1.048/78, 1.401/78, 1.418/78, 1.462/78, 1.471/78, 4.531/78, 1.536/78, 1.586/78, 1.642/78, 1.727/78, 1.767/78,1.769/78, 1.901/78, 1.976/78, 1.977/78, 2.054/78, 2.228/78, 2.229/78, 2.410/78, 2.878/78, 3.181/78, 3.478/78, 3.584/78; 275/79, 461/79, 962/79, 1.058/79, 2.423/79; 598/80 (parte), 1.364/80, 1.486/80, 1.717/80, 2.470/80, 2.475/80, 2.480/80, 2.531/80 (parte), 2.613/80, 2.614/80, 2.897/80, 3.088/80, 3.266/80 (parte); 992/81, 2.165/81, 2.290/81 (parte), 2.481/81, 2.491/82, 3.215/81; 160/82, 162/82 (parte), 465/82, 618/82, 751/82, 797/82, 2.317/82, 3.109/82, 3.481/82, 3.551/82; 270/83, 1.966/83; e 1.364/85.

Eivany Antônio da Silva, Coordenador do Sistema de Tributação.