{"id":7254,"date":"2020-03-09T13:47:14","date_gmt":"2020-03-09T16:47:14","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=7254"},"modified":"2020-03-09T13:47:14","modified_gmt":"2020-03-09T16:47:14","slug":"tributos-estaduais-sp-hipoteses-de-dispensa-de-manifestacao-do-orgao-autuante","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2020\/03\/09\/tributos-estaduais-sp-hipoteses-de-dispensa-de-manifestacao-do-orgao-autuante\/","title":{"rendered":"TRIBUTOS ESTADUAIS\/SP &#8211; HIP\u00d3TESES DE DISPENSA DE MANIFESTA\u00c7\u00c3O DO \u00d3RG\u00c3O AUTUANTE"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portaria CAT n\u00ba 23\/2020 &#8211; DOE SP de 07.03.2020.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Foram estabelecidas hip\u00f3teses de dispensa de manifesta\u00e7\u00e3o do \u00f3rg\u00e3o autuante no processo administrativo tribut\u00e1rio, decorrente de lan\u00e7amento de of\u00edcio, desde que, cumulativamente:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">a) o d\u00e9bito fiscal, exigido na data da lavratura do auto de infra\u00e7\u00e3o, corresponda a at\u00e9 20.000 Unidades Fiscais do Estado de S\u00e3o Paulo (UFESP);<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b) o Relato Circunstanciado, em pe\u00e7a espec\u00edfica, integre a instru\u00e7\u00e3o do auto de infra\u00e7\u00e3o, sem preju\u00edzo dos demais requisitos legais de validade.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Entende-se por d\u00e9bito fiscal os valores correspondentes ao tributo, multa, atualiza\u00e7\u00e3o monet\u00e1ria e juros de mora, devidos na data da lavratura do auto de infra\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">AS referidas disposi\u00e7\u00f5es entram em vigor na data de sua publica\u00e7\u00e3o, produzindo efeitos, inclusive, sobre os processos administrativos tribut\u00e1rios ainda no aguardo da manifesta\u00e7\u00e3o, prevista no artigo 36 da Lei n\u00ba 13.457\/2009.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Portaria CAT n\u00ba 23\/2020 &#8211; DOE SP de 07.03.2020).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Portaria CAT n\u00ba 23\/2020 &#8211; DOE SP de 07.03.2020.<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-1T0","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7254"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=7254"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7254\/revisions"}],"predecessor-version":[{"id":7255,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/7254\/revisions\/7255"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=7254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=7254"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=7254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}