{"id":1007713,"date":"2022-04-14T10:15:00","date_gmt":"2022-04-14T13:15:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1007713"},"modified":"2023-09-01T13:22:45","modified_gmt":"2023-09-01T16:22:45","slug":"lc-116-2003-sefaz-am","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lc-116-2003-sefaz-am\/","title":{"rendered":"Resumo da LC 116\/2003 para SEFAZ-AM \u2013 Imposto sobre Servi\u00e7o"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o Resumo da LC 116\/2003 para SEFAZ-AM.<\/p>\n\n\n\n<p>Apesar de ser um concurso estadual, a Lei do Imposto sobre Servi\u00e7o foi prevista no edital, assim \u00e9 bem prov\u00e1vel que tenha pelo menos uma quest\u00e3o sobre o tema.<\/p>\n\n\n\n<p>Vamos dividir a Lei complementar nos seguintes t\u00f3picos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Incid\u00eancia<\/li>\n\n\n\n<li>N\u00e3o incid\u00eancia<\/li>\n\n\n\n<li>Local da Presta\u00e7\u00e3o<\/li>\n\n\n\n<li>Tomador de Servi\u00e7o<\/li>\n\n\n\n<li>Sujeito Passivo<\/li>\n\n\n\n<li>Aspecto Quantitativo<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"468\" height=\"125\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/04\/12200917\/image-152.png\" alt=\"Resumo da LC 116\/2003 para SEFAZ-AM \u2013 Imposto sobre Servi\u00e7o \" class=\"wp-image-1007720\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/04\/12200917\/image-152.png 468w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/04\/12200917\/image-152-300x80.png 300w\" sizes=\"auto, (max-width: 468px) 100vw, 468px\" \/><figcaption class=\"wp-element-caption\">Resumo da LC 116\/2003 para SEFAZ-AM \u2013 Imposto sobre Servi\u00e7o<\/figcaption><\/figure>\n\n\n\n<p>Vamos l\u00e1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"incidencia\">Incid\u00eancia<\/h2>\n\n\n\n<p>Vamos iniciar o Resumo da LC 116\/2003 para SEFAZ-AM pela incid\u00eancia do ISS.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Fato Gerador <\/mark><\/strong>(Art. 1\u00ba): <strong>presta\u00e7\u00e3o de servi\u00e7os constantes da lista anexa<\/strong>, ainda que esses n\u00e3o se constituam como atividade preponderante do prestador. &#8211;<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">&gt; incide ainda sobre os servi\u00e7os prestados mediante a utiliza\u00e7\u00e3o de bens e servi\u00e7os p\u00fablicos explorados economicamente mediante autoriza\u00e7\u00e3o, permiss\u00e3o ou concess\u00e3o, com o pagamento de tarifa, pre\u00e7o ou ped\u00e1gio pelo usu\u00e1rio final do servi\u00e7o (\u00a73\u00ba)<\/mark><\/p>\n\n\n\n<p>Desse t\u00f3pico \u00e9 muito importante diferenciar as hip\u00f3teses de incid\u00eancia do ISS e ICMS.<\/p>\n\n\n\n<p>Ressalvadas as exce\u00e7\u00f5es expressas na lista anexa, <strong>os servi\u00e7os<\/strong> nela mencionados <strong>n\u00e3o ficam sujeitos ao ICMS<\/strong>, ainda que sua presta\u00e7\u00e3o envolva fornecimento de mercadorias (Art. 1\u00ba, \u00a72\u00ba).<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-cyan-bluish-gray-color\">ISS <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">X<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-cyan-bluish-gray-color\"> ICMS<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Servi\u00e7os sujeitos \u00e0 incid\u00eancia do ICMS<\/mark><\/strong> \u2013 <strong>n\u00e3o est\u00e3o na lista: <\/strong>transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Servi\u00e7os sujeitos \u00e0 incid\u00eancia do ISS, sem ressalvas<\/mark><\/strong> -&gt; regra geral: Servi\u00e7os + Mercadorias -&gt; ISS<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Servi\u00e7os sujeitos \u00e0 incid\u00eancia do ISS, com ressalvas<\/strong>:<\/mark> -> Servi\u00e7os -> ISS + Mercadoria -> ICMS (Itens 7.02, 7.05, 14.01, 14.03 e 17.11)<\/li>\n<\/ul>\n\n\n\n<p>Outro ponto importante \u00e9 lembrar que o imposto n\u00e3o depende da denomina\u00e7\u00e3o dada ao servi\u00e7o prestado (Art. 1, \u00a74\u00ba). Lembre-se que o STF j\u00e1 decidiu que a lista \u00e9 taxativa, por\u00e9m cabe interpreta\u00e7\u00e3o extensiva.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"nao-incidencia\"><a><\/a>N\u00e3o incid\u00eancia<\/h2>\n\n\n\n<p>Continuando o Resumo da LC 116\/2003 para SEFAZ-AM, vejamos sobre a n\u00e3o incid\u00eancia.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>N\u00e3o Incid\u00eancia<\/strong> <\/mark>(Art. 2\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>I \u2013<\/strong> as <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>exporta\u00e7\u00f5es<\/strong> <\/mark>de servi\u00e7os para o exterior do Pa\u00eds; -&gt; N\u00e3o se enquadram em exporta\u00e7\u00e3o os servi\u00e7os desenvolvidos no Brasil, cujo resultado aqui se verifique, ainda que o pagamento seja feito por residente no exterior (\u00a7\u00fa)<\/li>\n\n\n\n<li><strong>II \u2013<\/strong> a presta\u00e7\u00e3o de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">servi\u00e7os em rela\u00e7\u00e3o de emprego<\/mark><\/strong>, dos <strong>trabalhadores avulsos<\/strong>, dos <strong>diretores<\/strong> e membros de <strong>conselho<\/strong> consultivo ou de conselho fiscal de sociedades e funda\u00e7\u00f5es, bem como dos <strong>s\u00f3cios-gerentes<\/strong>, e dos gerentes-delegados,<\/li>\n\n\n\n<li><strong>III \u2013<\/strong> o<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"> valor intermediado<\/mark><\/strong> no <strong>mercado de t\u00edtulos e valores mobili\u00e1rios<\/strong>, o valor dos <strong>dep\u00f3sitos banc\u00e1rios<\/strong>, o principal, juros e acr\u00e9scimos morat\u00f3rios relativos a <strong>opera\u00e7\u00f5es de cr\u00e9dito<\/strong> realizadas por institui\u00e7\u00f5es financeiras.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"local-da-prestacao\">Local da Presta\u00e7\u00e3o<\/h2>\n\n\n\n<p>Continuemos abordando agora o local da opera\u00e7\u00e3o.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Local da presta\u00e7\u00e3o<\/mark> <\/strong>(Art. 3\u00ba): <strong>estabelecimento prestador<\/strong> ou, na falta do estabelecimento, no local do domic\u00edlio do prestador (princ\u00edpio da extraterritorialidade), <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>exceto<\/strong> <\/mark>nas hip\u00f3teses previstas nos incisos<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"> <strong>I a XXV.<\/strong><\/mark><\/p>\n\n\n\n<p>Vejamos algumas hip\u00f3teses de exce\u00e7\u00e3o, entretanto n\u00e3o deixe de relembrar todos os itens.<\/p>\n\n\n\n<p><strong>Local onde estiver domiciliado o tomador do servi\u00e7o<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>4.22 <\/strong>Planos de <strong>medicina<\/strong> e conv\u00eanios<\/li>\n\n\n\n<li><strong>4.23<\/strong> Outros <strong>planos de sa\u00fade<\/strong><\/li>\n\n\n\n<li><strong>5.09.<\/strong>Planos <strong>m\u00e9dico-veterin\u00e1ria<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Local da execu\u00e7\u00e3o<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>7. 09 Varri\u00e7\u00e3o, coleta, tratamento, <strong>reciclagem de lixos<\/strong><\/li>\n\n\n\n<li>7.10 <strong>Limpeza<\/strong>, manuten\u00e7\u00e3o de vias e logradouros p\u00fablicos, im\u00f3veis, piscinas, parques.<\/li>\n\n\n\n<li>7.11 <strong>Decora\u00e7\u00e3o e jardinagem<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Ainda, temos a defini\u00e7\u00e3o de estabelecimento.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Estabelecimento prestador<\/mark> <\/strong>(Art. 4\u00ba): local onde o <strong>contribuinte desenvolva a atividade<\/strong> de prestar servi\u00e7os, de modo permanente ou tempor\u00e1rio, e que configure <strong>unidade econ\u00f4mica ou profissional<\/strong>, sendo irrelevantes para caracteriz\u00e1-lo as denomina\u00e7\u00f5es de sede, filial, ag\u00eancia, posto de atendimento, sucursal, escrit\u00f3rio de representa\u00e7\u00e3o ou contato ou quaisquer outras que venham a ser utilizadas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tomador-de-servico\">Tomador de Servi\u00e7o<\/h2>\n\n\n\n<p>Agora vejamos algumas disposi\u00e7\u00f5es \u201cnovas\u201d sobre tomadores de servi\u00e7o<\/p>\n\n\n\n<p>As disposi\u00e7\u00f5es valem para os seguintes servi\u00e7os:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Servi\u00e7os de plano de sa\u00fade<\/strong> (4.22, 4.23 e 5.09)<\/li>\n\n\n\n<li><strong>Atividades financeiras<\/strong> &#8211; Cart\u00e3o (15.01) e Leasing (15.09)<\/li>\n<\/ul>\n\n\n\n<p><strong>Regra \u2013 <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Tomador<\/mark><\/strong> (Art. 3\u00ba, \u00a75\u00ba) &#8211; <strong>contratante do servi\u00e7o<\/strong> e, no caso de neg\u00f3cio jur\u00eddico que envolva estipula\u00e7\u00e3o em favor de unidade da pessoa jur\u00eddica contratante, a <strong>unidade em favor da qual o servi\u00e7o foi estipulado<\/strong>, sendo irrelevantes para caracteriz\u00e1-la as denomina\u00e7\u00f5es de sede, filial, ag\u00eancia, posto de atendimento, sucursal, escrit\u00f3rio de representa\u00e7\u00e3o ou contato ou quaisquer outras que venham a ser utilizadas<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Exce\u00e7\u00f5es:<\/mark><\/strong><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Servi\u00e7os de planos de sa\u00fade ou de medicina<\/mark><\/strong> (Art. 3\u00ba, \u00a76\u00ba) &#8211; subitens 4.22 e 4.23 &#8211; tomador do servi\u00e7o \u00e9 a <strong>pessoa f\u00edsica benefici\u00e1ria vinculada \u00e0 operadora por meio de conv\u00eanio ou contrato de plano de sa\u00fade<\/strong> individual, familiar, coletivo empresarial ou coletivo por ades\u00e3o.&nbsp;<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">Obs.<\/mark><\/strong> 5.09 \u00e9 plano veterin\u00e1rio, logo ser\u00e1 o contratante<strong> <\/strong>(regra)<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Servi\u00e7os <\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>de cart\u00e3o de cr\u00e9dito ou d\u00e9bito<\/strong> <\/mark>(Art. 3\u00ba, \u00a78\u00ba) &#8211; subitens 15.01 &#8211; tomador \u00e9 o <strong>primeiro titular do cart\u00e3o<\/strong><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Servi\u00e7os de administra\u00e7\u00e3o de carteira de valores mobili\u00e1rios e gest\u00e3o de fundos e clubes de investimento<\/mark><\/strong> (Art. 3\u00ba, \u00a710\u00ba) &#8211; subitens 15.01 \u2013 tomador \u00e9 o <strong>cotista<\/strong><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Servi\u00e7os de administra\u00e7\u00e3o de cons\u00f3rcios<\/mark><\/strong> (Art. 3\u00ba, \u00a711\u00ba) &#8211; tomador servi\u00e7o \u00e9 o <strong>consorciado<\/strong>.&nbsp;<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Servi\u00e7os <\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>de arrendamento mercantil<\/strong> <\/mark>(Art. 3\u00ba, \u00a712\u00ba) &#8211; tomador \u00e9 o <strong>arrendat\u00e1rio<\/strong> (PF ou PJ) <strong>domiciliado no Pa\u00eds<\/strong>. <strong>Se arrendat\u00e1rio n\u00e3o domiciliado no Pa\u00eds<\/strong>, o tomador \u00e9 o <strong>benefici\u00e1rio do servi\u00e7o no Pa\u00eds.<\/strong><\/p>\n\n\n\n<p>N\u00e3o deixe de conferir todas as mudan\u00e7as promovidas pela LC 175.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lc-175\">LC 175\/2020 \u2013 lei que muda cobran\u00e7a do ISS \u00e9 sancionada<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sujeito-passivo\">Sujeito Passivo<\/h2>\n\n\n\n<p>Dando prosseguindo ao Resumo da LC 116\/2003 para SEFAZ-AM, vejamos sobre o sujeito passivo.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Contribuinte<\/strong> <\/mark>(Art. 5): prestador do servi\u00e7o<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-cyan-bluish-gray-color\">Contribuinte &#8211; ISS X ICMS:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">ISS<\/mark><\/strong> \u2013 Prestador de servi\u00e7o em lista anexa, ainda que n\u00e3o haja atividade preponderante<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">ICMS <\/mark>\u2013 <\/strong>Necess\u00e1ria habitualidade ou volume (h\u00e1 exce\u00e7\u00f5es)<\/li>\n<\/ul>\n\n\n\n<p>N\u00e3o se esque\u00e7a da possibilidade de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">responsabilidade<\/mark><\/strong>.<\/p>\n\n\n\n<p><em>Art. 6\u00ba&nbsp;Os <strong>Munic\u00edpios<\/strong> e o Distrito Federal, <strong>mediante lei, poder\u00e3o atribuir de modo expresso a responsabilidade pelo cr\u00e9dito tribut\u00e1rio a terceira pessoa<\/strong>, vinculada ao fato gerador da respectiva obriga\u00e7\u00e3o, excluindo a responsabilidade do contribuinte ou atribuindo-a a este em car\u00e1ter supletivo do cumprimento total ou parcial da referida obriga\u00e7\u00e3o, inclusive no que se refere \u00e0 multa e aos acr\u00e9scimos legais.<\/em><\/p>\n\n\n\n<p>Nesse sentido, os <strong>respons\u00e1veis<\/strong> est\u00e3o <strong>obrigados ao recolhimento integral do imposto<\/strong> devido, <strong>multa e acr\u00e9scimos legais<\/strong>, independentemente de ter sido efetuada sua reten\u00e7\u00e3o na fonte (Art. 6\u00ba, \u00a71\u00ba)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"aspecto-quantitativo\">Aspecto quantitativo<\/h2>\n\n\n\n<p>Lembremos o aspecto quantitativo do ISS, base de c\u00e1lculo e al\u00edquota.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Base de c\u00e1lculo<\/mark><\/strong> (Art. 7): <strong>pre\u00e7o do servi\u00e7o<\/strong>, em regra, n\u00e3o admite redu\u00e7\u00f5es.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">N\u00e3o se incluem na BC<\/mark><\/strong> (Art. 7, \u00a72\u00ba):<\/p>\n\n\n\n<p><strong>I &#8211;<\/strong> o valor dos <strong>materiais fornecidos pelo prestador<\/strong> dos servi\u00e7os previstos nos <strong>itens 7.02<\/strong> <strong>(Execu\u00e7\u00e3o de obras de constru\u00e7\u00e3o civil, hidr\u00e1ulica ou el\u00e9trica) e 7.05<\/strong> <strong>(Repara\u00e7\u00e3o, conserva\u00e7\u00e3o e reforma de edif\u00edcios, estradas, pontes, portos) <\/strong>da lista de servi\u00e7os anexa a esta LC; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">-&gt; N\u00e3o entra demoli\u00e7\u00e3o 7.04<\/mark><\/p>\n\n\n\n<p>Agora os limites da al\u00edquota.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Al\u00edquota m\u00e1xima<\/mark> <\/strong>(Art. 8\u00ba, II): <strong>5%<\/strong><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Al\u00edquota m\u00ednima<\/mark><\/strong> (Art. 8\u00ba-A): <strong>2%.<\/strong><\/p>\n\n\n\n<p>Sabemos que os munic\u00edpios <strong>n\u00e3o poder\u00e3o conceder benef\u00edcios fiscais<\/strong>, inclusive de redu\u00e7\u00e3o de BC ou de cr\u00e9dito presumido, em <strong>carga tribut\u00e1ria menor que a al\u00edquota m\u00ednima<\/strong>, entretendo h\u00e1 exce\u00e7\u00f5es (Art. 8-A, \u00a71\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>-7.02: <\/strong>Execu\u00e7\u00e3o obras de <strong>constru\u00e7\u00e3o civil<\/strong>, hidr\u00e1ulica ou el\u00e9trica<\/li>\n\n\n\n<li><strong>-7.05: <\/strong>Repara\u00e7\u00e3o, conserva\u00e7\u00e3o e <strong>reforma de edif\u00edcios, estradas, pontes, portos<\/strong><\/li>\n\n\n\n<li><strong>-16.01:<\/strong> <strong>Transporte coletivo municipal<\/strong> rodovi\u00e1rio, metrovi\u00e1rio, ferrovi\u00e1rio e aquavi\u00e1rio <strong>de passageiros<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Do descumprimento da al\u00edquota m\u00ednima:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lei ou ato \u00e9 nulo (Art. 8\u00ba-A, \u00a72\u00ba)<\/li>\n\n\n\n<li>Nulidade gera para o prestador direito a restitui\u00e7\u00e3o (Art. 8\u00ba-A, \u00a73\u00ba)<\/li>\n\n\n\n<li>O imposto ser\u00e1 devido no local do estabelecimento do tomador (Art. 3, \u00a74\u00ba)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"consideracoes-finais\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final do Resumo da LC 116\/2003 para SEFAZ-AM. Espero que o artigo tenha sido \u00fatil para seu aprendizado.<\/p>\n\n\n\n<p>Quer treinar quest\u00f5es da LC 116\/2003? N\u00e3o deixe de utilizar nosso sistema de quest\u00f5es.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/concursos.estrategiaeducacional.com.br\/\">Sistema de Quest\u00f5es (SQ) \u2013 Estrat\u00e9gia Concursos<\/a><\/p>\n\n\n\n<p>Gostou do artigo? Siga-nos<\/p>\n\n\n\n<p><a href=\"https:\/\/www.instagram.com\/resumospassarin\/\">https:\/\/www.instagram.com\/resumospassarin\/<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-color has-black-background-color has-text-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\"> <strong>APROVEITE AS OFERTAS DE NOSSAS ASSINATURAS<\/strong> <\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-quer-saber-tudo-sobre-concursos-previstos-confira-nossos-artigos\">Quer saber tudo sobre concursos previstos?<br \/>Confira nossos artigos!<\/h2>\n\n\n\n<p class=\"has-text-align-center has-white-color has-black-background-color has-text-color has-background\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-black-background-color has-text-color has-background\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2022\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2022<\/a><\/strong><\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"estrategia\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Assinatura de Concursos<\/h3>\n        <p class=\"subtitulo-assinatura\">Assinatura de 1 ano ou 2 anos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\/\" role=\"button\" rel=\"noopener noreferrer\">ASSINE AGORA<\/a>\n        <\/div>\n      <\/div>\n     \n    <\/div><\/div><\/div>\n\n\n\n<p>At\u00e9 mais e bons estudos!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o Resumo da LC 116\/2003 para SEFAZ-AM. Apesar de ser um concurso estadual, a Lei do Imposto sobre Servi\u00e7o foi prevista no edital, assim \u00e9 bem prov\u00e1vel que tenha pelo menos uma quest\u00e3o sobre o tema. Vamos dividir a Lei complementar nos seguintes t\u00f3picos: Vamos l\u00e1. [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":628043,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219966],"class_list":["post-1007713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-am"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Resumo da LC 116\/2003 para SEFAZ-AM \u2013 Imposto sobre Servi\u00e7o<\/title>\n<meta name=\"description\" content=\"Veja neste artigo o Resumo da LC 116\/2003 para SEFAZ-AM, Lei que disp\u00f5e sobre o Imposto Sobre Servi\u00e7os, de compet\u00eancia dos Munic\u00edpios e DF.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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