{"id":2503,"date":"2011-07-29T00:00:00","date_gmt":"2011-07-29T00:00:00","guid":{"rendered":"http:\/\/localhost\/WordPress\/2011\/07\/29\/instrucao-normativa-no-23-2011\/"},"modified":"2011-07-29T00:00:00","modified_gmt":"2011-07-29T00:00:00","slug":"instrucao-normativa-no-23-2011","status":"publish","type":"post","link":"https:\/\/ww16.ce.gov.br\/sefaz\/2011\/07\/29\/instrucao-normativa-no-23-2011\/","title":{"rendered":"INSTRU\u00c7\u00c3O NORMATIVA N\u00ba 23\/2011"},"content":{"rendered":"<p><P class=\"MsoNormal\" align=\"right\"><B><FONT size=\"3\"><SPAN>&nbsp;<\/SPAN>* Publicada no DOE em 11\/07\/2011<\/FONT><\/B><\/P><br \/>\n<P class=\"MsoNormal\"><SPAN><FONT size=\"3\">&nbsp; <\/FONT><\/SPAN><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\">Estabelece prazo excepcional para a transmiss\u00e3o de NF&#045;e geradas em conting\u00eancia por contribuintes que deixaram de observar o disposto no Ajuste Sinief n.\u00ba 07\/05 e no Ato Cotepe\/ICMS n.\u00ba 33\/08.<\/FONT><\/P><br \/>\n<P class=\"MsoNormal\"><SPAN><FONT size=\"3\">&nbsp; <\/FONT><\/SPAN><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\">O SECRET\u00c1RIO DA FAZENDA DO ESTADO DO CEAR\u00c1, no uso de suas atribui\u00e7\u00f5es legais,<\/FONT><\/P><br \/>\n<P class=\"MsoNormal\"><SPAN><FONT size=\"3\">&nbsp; <\/FONT><\/SPAN><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\">Considerando o disposto no art. 2.\u00ba do Ato Cotepe\/ICMS n.\u00ba 33, de 29 de setembro de 2008, relativamente \u00e0 obrigatoriedade de transmiss\u00e3o, \u00e0 Secretaria da Fazenda do Cear\u00e1 (SEFAZ), no prazo limite de 168 horas, das Notas Fiscais Eletr\u00f4nicas (NF&#045;e) geradas em conting\u00eancia, conforme o Ajuste Sinief n.\u00ba 07\/05, de 5 de outubro de 2005,<\/FONT><\/P><br \/>\n<P class=\"MsoNormal\"><SPAN><FONT size=\"3\">&nbsp; <\/FONT><\/SPAN><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\">&nbsp;<\/FONT><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\"><SPAN>&nbsp;<\/SPAN>Considerando a exist\u00eancia de um grande n\u00famero de contribuintes que n\u00e3o cumpriram as referidas disposi\u00e7\u00f5es, gerando pend\u00eancias que tornam inv\u00e1lidas as NF&#045;e geradas na situa\u00e7\u00e3o de conting\u00eancia,<\/FONT><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\">&nbsp;<\/FONT><\/P><br \/>\n<P class=\"MsoNormal\"><B><FONT size=\"3\"><SPAN>&nbsp;<\/SPAN>RESOLVE:<\/FONT><\/B><\/P><br \/>\n<P class=\"MsoNormal\"><SPAN><FONT size=\"3\">&nbsp; <\/FONT><\/SPAN><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\">Art. 1.\u00ba Fica concedida a reabertura do prazo para a transmiss\u00e3o \u00e0 SEFAZ de todas as NF&#045;e geradas na situa\u00e7\u00e3o de conting\u00eancia at\u00e9 a presente data, devendo os contribuintes transmiti&#045;las no per\u00edodo de 1.\u00ba a 31 de agosto de 2011.<\/FONT><\/P><br \/>\n<P class=\"MsoNormal\"><SPAN><FONT size=\"3\">&nbsp; <\/FONT><\/SPAN><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\">Art. 2.\u00ba Os contribuintes que n\u00e3o atenderem ao disposto no art. 1.\u00ba ficar\u00e3o sujeitos \u00e0s penalidades previstas na Lei n.\u00ba 12.670, de 27 de dezembro de 1996, considerando&#045;se inid\u00f4neas as NF&#045;e n\u00e3o transmitidas.<\/FONT><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\">&nbsp;<\/FONT><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\"><SPAN>&nbsp;<\/SPAN>Art. 3.\u00ba<SPAN>&nbsp; <\/SPAN>Esta Instru\u00e7\u00e3o Normativa entra em vigor na data de sua publica\u00e7\u00e3o, revogando&#045;se as disposi\u00e7\u00f5es em contr\u00e1rio.<\/FONT><\/P><br \/>\n<P class=\"MsoNormal\"><FONT size=\"3\">&nbsp;<\/FONT><\/P><br \/>\n&lt;P c<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;* Publicada no DOE em 11\/07\/2011 &nbsp; Estabelece prazo excepcional para a transmiss\u00e3o de NF&#045;e geradas em conting\u00eancia por contribuintes que deixaram de observar o disposto no Ajuste Sinief n.\u00ba 07\/05 e no Ato Cotepe\/ICMS n.\u00ba 33\/08. &nbsp; O SECRET\u00c1RIO DA FAZENDA DO ESTADO DO CEAR\u00c1, no uso de suas atribui\u00e7\u00f5es legais, &nbsp; Considerando o [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-2503","post","type-post","status-publish","format-standard","hentry","category-comunicados"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - 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