{"id":19075,"date":"2024-01-11T09:51:06","date_gmt":"2024-01-11T12:51:06","guid":{"rendered":"http:\/\/sefaz.ac.gov.br:80\/2021\/?p=19075"},"modified":"2024-01-22T09:53:20","modified_gmt":"2024-01-22T12:53:20","slug":"portaria-sefaz-no-17-de-11-de-janeiro-de-2024","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=19075","title":{"rendered":"PORTARIA SEFAZ N\u00ba 17, DE 11 DE JANEIRO DE 2024"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>O SECRET\u00c1RIO DE ESTADO DA FAZENDA<\/strong>, no uso de suas atribui\u00e7\u00f5es constitucionais e legais que lhe confere o Decreto n\u00ba 4.059-P, de 05 de junho de 2023, publicado no Di\u00e1rio Oficial n\u00ba 13.550, de 07 de junho de 2023;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONSIDERANDO o disposto no art. 210 do C\u00f3digo Tribut\u00e1ria Nacional;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONSIDERANDO o inciso II do \u00a7 10 do art. 5\u00ba do Decreto n\u00ba 7.793, de 20 de janeiro de 2021;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONSIDERANDO que no dia vinte e nove de dezembro de 2023 n\u00e3o ocorreu expediente banc\u00e1rio nas institui\u00e7\u00f5es financeiras do pa\u00eds;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONSIDERANDO o Despacho n\u00ba 35\/2024\/SEFAZ &#8211; CGSARE (SEI 9589677) exarada pela Secretaria Adjunta da Receita Estadual &#8211; SARE; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CONSIDERANDO o constante dos autos do processo n\u00ba 0715.012496.00003\/ 2024-36.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>RESOLVE:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 1\u00ba Os cr\u00e9ditos tribut\u00e1rios com data de vencimento original no dia vinte e nove de dezembro de 2023 ficam prorrogados para o dia dois de janeiro de 2024, sem quaisquer acr\u00e9scimos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par\u00e1grafo \u00fanico. A prorroga\u00e7\u00e3o prevista no <strong>caput<\/strong> n\u00e3o autoriza a restitui\u00e7\u00e3o ou compensa\u00e7\u00e3o das quantias j\u00e1 pagas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 2\u00ba A posterga\u00e7\u00e3o prevista no <strong>caput <\/strong>do art. 1\u00ba n\u00e3o se aplica:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; \u00e0s notifica\u00e7\u00f5es do Imposto sobre Opera\u00e7\u00f5es Relativas a Circula\u00e7\u00e3o de Mercadorias e sobre Presta\u00e7\u00e3o de Servi\u00e7os de Transporte Interestadual e Intermunicipal e de Comunica\u00e7\u00e3o &#8211; ICMS;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; nos casos de lan\u00e7amento constitu\u00eddo concomitante com a imputa\u00e7\u00e3o de multa punitiva por descumprimento da legisla\u00e7\u00e3o tribut\u00e1ria;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; aos d\u00e9bitos decorrentes de opera\u00e7\u00f5es e presta\u00e7\u00f5es que destinem bens e servi\u00e7os a consumidor final n\u00e3o contribuinte do ICMS localizado neste Estado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 3\u00ba Esta Portaria entra em vigor na data de sua publica\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rio Branco\/AC, de 11 de janeiro de 2024.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Disp\u00f5e sobre prorroga\u00e7\u00e3o de prazo para pagamento de cr\u00e9ditos tribut\u00e1rios.<\/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":[35],"class_list":["post-19075","post","type-post","status-publish","format-standard","hentry","category-legislacao","category-portarias","tag-icms"],"acf":[],"_links":{"self":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/19075","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=19075"}],"version-history":[{"count":0,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/19075\/revisions"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}