{"id":13516,"date":"2016-12-15T11:43:50","date_gmt":"2016-12-15T13:43:50","guid":{"rendered":"http:\/\/sefaz.acre.gov.br:80\/2021\/?p=13516"},"modified":"2023-04-28T11:15:32","modified_gmt":"2023-04-28T14:15:32","slug":"portaria-no-585-de-15-de-dezembro-de-2016","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=13516","title":{"rendered":"PORTARIA N\u00ba 585, DE 15 DE DEZEMBRO DE 2016"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>O SECRET\u00c1RIO DE ESTADO DA FAZENDA<\/strong>, no uso de suas atribui\u00e7\u00f5es legais, que lhe confere o Decreto n\u00ba 2.617, de 5 de junho de 2015,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>R E S O L V E<\/strong>:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 1\u00ba&nbsp; Esta Portaria aprova o valor da base de c\u00e1lculo para lan\u00e7amento do Imposto sobre a Propriedade de Ve\u00edculos Automotores &#8211; IPVA, referente ao exerc\u00edcio de 2017, conforme Anexo \u00danico.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 2\u00ba&nbsp; O imposto a ser recolhido ser\u00e1 o resultante da aplica\u00e7\u00e3o da al\u00edquota prevista no artigo 4\u00ba da Lei Complementar n\u00ba 114, de 30 de dezembro de 2002, sobre a base de c\u00e1lculo indicada no Anexo \u00danico, de acordo com o tipo, marca e modelo do ve\u00edculo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 3\u00ba&nbsp; O pagamento do IPVA poder\u00e1 ser efetuado em cota \u00fanica ou em tr\u00eas parcelas, de acordo com o algarismo final da placa, nos seguintes prazos:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Ve\u00edculos com<\/strong> <strong>final de placa<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Vencimento da cota \u00fanica ou 1\u00aa cota<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Vencimento da<\/strong> <strong>2\u00aa cota<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Vencimento da<\/strong> <strong>3\u00aa cota<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>1 e 2<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/01\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>24\/02\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/03\/2017<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>3 e 4<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>24\/02\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/03\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>28\/04\/2017<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>5<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/03\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>28\/04\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/05\/2017<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>6<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>28\/04\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/05\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>30\/06\/2017<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>7<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/05\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>30\/06\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/07\/2017<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>8<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>30\/06\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/07\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/08\/2017<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>9<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/07\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/08\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>29\/09\/2017<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>0<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/08\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>29\/09\/2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>31\/10\/2017<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 1\u00ba&nbsp; O pagamento do imposto em cota \u00fanica, at\u00e9 o vencimento, ter\u00e1 redu\u00e7\u00e3o de 10% (dez por cento), conforme \u00a7 2\u00ba do art.10 da LCE 114\/2002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 2\u00ba&nbsp; Em caso de parcelamento, o valor de cada parcela obedecer\u00e1 os seguintes crit\u00e9rios:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; 1\u00aa parcela correspondentes a 33,34% (trinta e tr\u00eas inteiros e trinta e quatro cent\u00e9simos por cento) do valor do imposto;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; 2\u00aa e 3\u00aa parcelas correspondentes a 33,33% (trinta e tr\u00eas inteiros e trinta e tr\u00eas cent\u00e9simos por cento) do valor do imposto, respectivamente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 3\u00ba&nbsp; A parcela n\u00e3o poder\u00e1 ser inferior a R$ 50,00 (cinquenta reais).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 4\u00ba&nbsp; Para pagamento do imposto o propriet\u00e1rio dever\u00e1 emitir o Documento de Arrecada\u00e7\u00e3o Estadual &#8211; DAE atrav\u00e9s do site www.detran.ac.gov.br, ou retir\u00e1-lo no Posto Fiscal do IPVA, localizado nas depend\u00eancias do Departamento Estadual de Tr\u00e2nsito &#8211; DETRAN-AC, ou nas Ag\u00eancias da SEFAZ de seu Munic\u00edpio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 1\u00ba &nbsp;A SEFAZ em conjunto com o DETRAN-AC poder\u00e1 remeter aos propriet\u00e1rios de ve\u00edculos automotores o DAE devidamente preenchido.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 2\u00ba&nbsp; O envio do DAE tem car\u00e1ter meramente auxiliar, devendo o pagamento do imposto ser realizado pelo contribuinte ou respons\u00e1vel independentemente de seu recebimento.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 3\u00ba Ap\u00f3s a data para pagamento prevista na tabela do artigo anterior, o DAE ser\u00e1 emitido com acr\u00e9scimo dos encargos legais cab\u00edveis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 4\u00ba N\u00e3o havendo o pagamento espont\u00e2neo, o IPVA ser\u00e1 lan\u00e7ado de of\u00edcio pela Administra\u00e7\u00e3o Tribut\u00e1ria acrescido de encargos morat\u00f3rios (juros e multa) e penalidade pecuni\u00e1ria de 50% (cinquenta por cento), conforme arts.14 e 14-A da LCE 114\/2002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 5\u00ba&nbsp; Esta Portaria entra em vigor na data de sua publica\u00e7\u00e3o, produzindo efeitos a partir de 1\u00ba de janeiro de 2017.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rio Branco &#8211; Acre, 15 de dezembro de 2016.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aprova os valores de base de c\u00e1lculo e estabelece prazo para pagamento do IPVA referente ao exerc\u00edcio de 2017.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,33],"tags":[29],"class_list":["post-13516","post","type-post","status-publish","format-standard","hentry","category-legislacao","category-portarias","tag-ipva"],"acf":[],"_links":{"self":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/13516","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13516"}],"version-history":[{"count":0,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/13516\/revisions"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}