{"id":10383,"date":"2022-08-26T14:53:04","date_gmt":"2022-08-26T17:53:04","guid":{"rendered":"http:\/\/sefaz.acre.gov.br:80\/2021\/?page_id=10383"},"modified":"2024-10-09T13:48:54","modified_gmt":"2024-10-09T16:48:54","slug":"manual-de-retencao-de-imposto-de-renda-retido-na-fonte-irrf-sobre-aquisicao-de-bens-e-servicos-do-estado-do-acre","status":"publish","type":"page","link":"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=10383","title":{"rendered":"Manual do Imposto de Renda Retido na Fonte"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10383\" class=\"elementor elementor-10383\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-395c07d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"395c07d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b990cd0\" data-id=\"b990cd0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:100,&quot;url&quot;:&quot;http:\\\/\\\/172.16.5.196\\\/portal\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/Foto-KJ-Pargeter-Freepik_deep-tech-capa.jpg&quot;}],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6899657 elementor-widget elementor-widget-heading\" data-id=\"6899657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vis\u00e3o geral<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72b0284 elementor-widget elementor-widget-text-editor\" data-id=\"72b0284\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>A Constitui\u00e7\u00e3o Federal (CF), de 1967, por meio do \u25aa 1\u00ba, do Art. 23, determinava que pertence aos Estados e ao Distrito Federal o produto da arrecada\u00e7\u00e3o do imposto de renda e proventos de qualquer natureza que, de acordo com a lei federal, s\u00e3o obrigados a reter como fontes pagadoras de rendimentos do trabalho e dos t\u00edtulos da sua d\u00edvida p\u00fablica.<\/li><li>A Constitui\u00e7\u00e3o Cidad\u00e3, de 1988, por meio dos artigos 157, inciso I, e 158, inciso I, determina que pertencem aos Estados, ao Distrito Federal e aos Munic\u00edpios o produto da arrecada\u00e7\u00e3o do imposto de renda na fonte sobre rendimentos pagos, a qualquer t\u00edtulo, por eles, suas autarquias e pelas funda\u00e7\u00f5es que institu\u00edrem ou mantiverem.<\/li><li>A Corte Especial do Tribunal Regional Federal da 4\u00aa Regi\u00e3o (TRF4) uniformizou jurisprud\u00eancia no sentido de que o inciso I do artigo 158 da CF deve ser interpretado para garantir aos munic\u00edpios a titularidade das receitas arrecadadas a t\u00edtulo de Imposto de Renda Retido na Fonte (IRRF) que incide sobre os valores pagos, a qualquer t\u00edtulo, por eles a pessoas f\u00edsicas ou jur\u00eddicas contratadas para a presta\u00e7\u00e3o de bens ou servi\u00e7os.<\/li><li>A incid\u00eancia de tal imposto atinge, desta maneira, todas as hip\u00f3teses de contrata\u00e7\u00e3o de bens e servi\u00e7os pelos \u00f3rg\u00e3os e entidades da Administra\u00e7\u00e3o P\u00fablica, assim entendido a Administra\u00e7\u00e3o Direta, as autarquias e as funda\u00e7\u00f5es que institu\u00edrem ou mantiverem.<\/li><li>Segundo o par\u00e1grafo \u00fanico do artigo 45 do C\u00f3digo Tribut\u00e1rio Nacional \u201ca lei pode atribuir \u00e0 fonte pagadora da renda ou dos proventos tribut\u00e1veis a condi\u00e7\u00e3o de respons\u00e1vel pelo imposto cuja reten\u00e7\u00e3o e recolhimento lhe caibam\u201d.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c1c38a elementor-widget elementor-widget-heading\" data-id=\"8c1c38a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Legisla\u00e7\u00e3o Estadual<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99eb4b1 elementor-grid-1 elementor-grid-tablet-1 elementor-posts--thumbnail-none elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"99eb4b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_columns_tablet&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-19901 post type-post status-publish format-standard hentry category-legislacao category-portarias tag-manual-do-irpf\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=19901\" >\n\t\t\t\tPORTARIA SEFAZ N\u00ba 446, DE 26 DE AGOSTO DE 2022\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Aprova o Manual do Imposto de Renda Retido na Fonte, do Estado do Acre, nos termos do art. 157, inciso I, da Constitui\u00e7\u00e3o da Rep\u00fablica Federativa do Brasil de 1988.<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=19901\" aria-label=\"Leia mais sobre PORTARIA SEFAZ N\u00ba 446, DE 26 DE AGOSTO DE 2022\" tabindex=\"-1\" >\n\t\t\tLeia Mais \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-16853 post type-post status-publish format-standard hentry category-decretos category-legislacao tag-icms tag-manual-do-irpf\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=16853\" >\n\t\t\t\tDECRETO N\u00ba 11.107, DE 19 DE AGOSTO DE 2022\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Disp\u00f5e sobre a reten\u00e7\u00e3o de tributos nos pagamentos realizados pelos \u00f3rg\u00e3os da administra\u00e7\u00e3o direta, entidades aut\u00e1rquicas e fundacionais do Estado do Acre e seus fundos a fornecedores e prestadores de servi\u00e7os e d\u00e1 outras provid\u00eancias.<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=16853\" aria-label=\"Leia mais sobre DECRETO N\u00ba 11.107, DE 19 DE AGOSTO DE 2022\" tabindex=\"-1\" >\n\t\t\tLeia Mais \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2116ee elementor-widget elementor-widget-heading\" data-id=\"a2116ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Manual e Anexos<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a46892f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a46892f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/wp-content\/uploads\/2024\/06\/06-MANUAL-DO-IRRF-ESTADO-DO-ACRE.pdf\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Manual de Reten\u00e7\u00e3o de Imposto de Renda Retido na Fonte (IRRF) Sobre aquisi\u00e7\u00e3o de Bens e Servi\u00e7os do Estado do Acre<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/wp-content\/uploads\/2024\/06\/07-ANEXO-02-DO-MANUAL-TABELA-AUXILIAR-PARA-EFEITO-DE-CLASSIFICACAO-CONTABIL.pdf\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Manual do IRRF Anexo II \u2013 Tabela Auxiliar para Efeitos de Classifica\u00e7\u00e3o Cont\u00e1bil<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/wp-content\/uploads\/2024\/06\/08-ANEXO-03-DO-MANUAL-IRRF.pdf\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Manual do IRPF Anexo III \u2013 Perguntas mais Frenquentes<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vis\u00e3o geral A Constitui\u00e7\u00e3o Federal (CF), de 1967, por meio do \u25aa 1\u00ba, do Art. 23, determinava que pertence aos Estados e ao Distrito Federal o produto da arrecada\u00e7\u00e3o do imposto de renda e proventos de qualquer natureza que, de acordo com a lei federal, s\u00e3o obrigados a reter como fontes pagadoras de rendimentos do [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-10383","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages\/10383","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10383"}],"version-history":[{"count":40,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages\/10383\/revisions"}],"predecessor-version":[{"id":20751,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages\/10383\/revisions\/20751"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}