{"id":1223962,"date":"2023-06-13T13:55:15","date_gmt":"2023-06-13T16:55:15","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1223962"},"modified":"2023-06-13T13:55:19","modified_gmt":"2023-06-13T16:55:19","slug":"processo-contencioso-iss-rj","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/processo-contencioso-iss-rj\/","title":{"rendered":"ISS RJ: Processo Contencioso no Decreto 14.602\/96"},"content":{"rendered":"\n<p>Veja neste artigo uma an\u00e1lise sobre o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Processo Contencioso<\/mark><\/strong> <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Tribut\u00e1rio<\/mark><\/strong>, no <strong>Decreto 14.602\/96<\/strong>, para o ISS RJ.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/01\/03111437\/iss-rj.jpg\" alt=\"ISS-RJ: Processo Contencioso no Decreto 14.602\/96\" class=\"wp-image-729649\" width=\"458\" height=\"258\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/01\/03111437\/iss-rj.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/01\/03111437\/iss-rj-300x169.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/01\/03111437\/iss-rj-610x343.jpg 610w\" sizes=\"auto, (max-width: 458px) 100vw, 458px\" \/><figcaption class=\"wp-element-caption\">ISS-RJ: Processo Contencioso no Decreto 14.602\/96<\/figcaption><\/figure>\n\n\n\n<p>Ol\u00e1, pessoal! Como voc\u00eas est\u00e3o?<\/p>\n\n\n\n<p>O concurso de Fiscal de Rendas do&nbsp;<strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-iss-rj\/\" target=\"_blank\" rel=\"noreferrer noopener\">ISS RJ<\/a><\/strong>&nbsp;est\u00e1 com o edital publicado, com uma remunera\u00e7\u00e3o inicial de R$ 26.068,43. Nada mal, n\u00e3o \u00e9 mesmo?<\/p>\n\n\n\n<p>Desse modo, no artigo de hoje, iremos aprender sobre o<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> Processo Contencioso<\/mark><\/strong> <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Tribut\u00e1rio<\/mark><\/strong>, no <strong>Decreto 14.602\/96<\/strong>, para o concurso do ISS RJ.<\/p>\n\n\n\n<p>Este decreto ser\u00e1 dividido em algumas partes, sendo o artigo de hoje sobre o&nbsp;<strong>Processo Contencioso<\/strong>.<\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-fiscal-01\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Carreiras Fiscais<\/h3>\n        <p class=\"subtitulo-assinatura\">Conhe\u00e7a os cursos para ISS RJ<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/iss-rio-de-janeiro-363\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a mais<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-o-processo-contencioso-para-o-iss-rj\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">O Processo Contencioso para o ISS RJ<\/mark><\/h2>\n\n\n\n<p>O Processo Contencioso \u00e9 <strong>iniciado <\/strong>com a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">instaura\u00e7\u00e3o do lit\u00edgio tribut\u00e1rio<\/mark><\/strong> entre a <strong>Fazenda P\u00fablica <\/strong>e o <strong>sujeito passivo<\/strong>.<\/p>\n\n\n\n<p>Nesse sentido, o lit\u00edgio tribut\u00e1rio ser\u00e1 considerado instaurado com a apresenta\u00e7\u00e3o, pelo interessado, de <strong>impugna\u00e7\u00e3o <\/strong>a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>auto de infra\u00e7\u00e3o e a Nota ou Notifica\u00e7\u00e3o de Lan\u00e7amento;<\/li>\n\n\n\n<li>indeferimento de pedido de restitui\u00e7\u00e3o de tributo ou de utiliza\u00e7\u00e3o de ind\u00e9bitos para amortiza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios;&nbsp;<\/li>\n\n\n\n<li>recusa de recebimento de tributo que o contribuinte procure espontaneamente pagar.<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">A SABER:<\/mark><\/strong> A impugna\u00e7\u00e3o dever\u00e1 ser apresentada por <strong>escrito<\/strong>, na reparti\u00e7\u00e3o por onde tramitar o processo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-primeira-instancia\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Primeira Inst\u00e2ncia<\/mark><\/h2>\n\n\n\n<p>O lit\u00edgio tribut\u00e1rio instaurado ser\u00e1 julgado, em primeira inst\u00e2ncia, pelo titular da<strong> Coordenadoria de Revis\u00e3o e Julgamento Tribut\u00e1rios.<\/strong><\/p>\n\n\n\n<p>A decis\u00e3o dever\u00e1 ser fundamentada em raz\u00f5es de fato e de direito. Al\u00e9m disso, ele conter\u00e1, se for o caso, a imposi\u00e7\u00e3o de multa e a intima\u00e7\u00e3o do sujeito passivo, a qual dever\u00e1 ser <strong>cumprida <\/strong>no ato de <strong>30 dia<\/strong>s, ap\u00f3s ci\u00eancia do interessado<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">FIQUE ATENTO<\/mark><\/strong>: <strong>N\u00e3o cabe pedido de reconsidera\u00e7\u00e3o<\/strong> da decis\u00e3o de primeira inst\u00e2ncia, mas apenas <strong>recursos de of\u00edcio e volunt\u00e1rio<\/strong>, ao Conselho de Contribuintes:<\/p>\n\n\n\n<p>O <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">recurso de of\u00edcio<\/mark><\/strong>, realizado pela pr\u00f3pria autoridade julgadora de primeira inst\u00e2ncia, ser\u00e1 impetrado sempre que a decis\u00e3o <strong>exonerar, <\/strong>total ou parcialmente, <strong>o sujeito passivo <\/strong>do pagamento de cr\u00e9dito tribut\u00e1rio.<\/p>\n\n\n\n<p>Contudo, tal recurso <strong>n\u00e3o ser\u00e1 cab\u00edvel<\/strong> quando:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a redu\u00e7\u00e3o decorrer de <strong>erro de fato <\/strong>ou de<strong> revis\u00e3o de valor venal<\/strong> de im\u00f3veis;<\/li>\n\n\n\n<li>o <strong>cancelamento <\/strong>ou a redu\u00e7\u00e3o decorrer de pagamento realizado <strong>antes da a\u00e7\u00e3o fiscal<\/strong>;<\/li>\n\n\n\n<li>tratar-se de <strong>infra\u00e7\u00f5es <\/strong>decorrentes do descumprimento de <strong>obriga\u00e7\u00f5es acess\u00f3rias<\/strong>;<\/li>\n\n\n\n<li>o valor do cr\u00e9dito tribut\u00e1rio reduzido ou cancelado for <strong>igual ou inferior <\/strong>a <strong>R$ 250.000,00<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>O recurso ter\u00e1 <strong>efeito suspensivo<\/strong>. Assim, enquanto ele n\u00e3o for julgado, a decis\u00e3o n\u00e3o produzir\u00e1 efeito na parte a ele relativa.<\/p>\n\n\n\n<p>J\u00e1 o<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> recurso volunt\u00e1rio<\/mark><\/strong>, o qual tamb\u00e9m ter\u00e1 <strong>efeito suspensivo<\/strong>, ser\u00e1 interposto sempre que o sujeito passivo se sentir <strong>prejudicado <\/strong>pela decis\u00e3o de primeira inst\u00e2ncia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-segunda-instancia\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Segunda Inst\u00e2ncia<\/mark><\/h2>\n\n\n\n<p>Ap\u00f3s o julgamento de primeira inst\u00e2ncia, caso haja <strong>recursos<\/strong>, o processo ir\u00e1 para a segunda inst\u00e2ncia, e ser\u00e1 julgado pelo <strong>Conselho de Contribuintes<\/strong> do Munic\u00edpio do Rio de Janeiro.<\/p>\n\n\n\n<p>Al\u00e9m disso, o Conselho de Contribuintes poder\u00e1 baixar <strong>s\u00famulas administrativas de jurisprud\u00eancia<\/strong>, as quais ter\u00e3o efeito vinculante em rela\u00e7\u00e3o aos membros do colegiado, at\u00e9 ulterior revis\u00e3o. Contudo, o Secret\u00e1rio Municipal de Fazenda poder\u00e1 atribuir a determinadas s\u00famulas do Conselho de Contribuintes efeito vinculante em rela\u00e7\u00e3o \u00e0 Administra\u00e7\u00e3o Tribut\u00e1ria municipal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-instancia-especial\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Inst\u00e2ncia Especial<\/mark><\/h2>\n\n\n\n<p>Por fim, ap\u00f3s as decis\u00f5es finais de segunda inst\u00e2ncia, caso elas sejam <strong>n\u00e3o un\u00e2nimes<\/strong>, caber\u00e1 recurso ao <strong>Secret\u00e1rio Municipal de Fazenda<\/strong>.<\/p>\n\n\n\n<p>Tal recurso dever\u00e1 ser interposto no prazo de <strong>30 dias<\/strong>, contado da publica\u00e7\u00e3o do ac\u00f3rd\u00e3o.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">EXCE\u00c7\u00d5ES<\/mark><\/strong>: Contudo, \u00e9 v\u00e1lido destacar que <strong>n\u00e3o ser\u00e3o objeto de recurso especial <\/strong>as decis\u00f5es do Conselho de Contribuintes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>que versem sobre <strong>valor venal<\/strong> de im\u00f3veis;<\/li>\n\n\n\n<li>que adotem <strong>entendimento <\/strong>de s\u00famula administrativa, de decis\u00e3o definitiva do STF ou STJ, bem como de Parecer Normativo da Procuradoria Geral do Munic\u00edpio;<\/li>\n\n\n\n<li>que <strong>neguem seguimento a recurso<\/strong>, quando verificada qualquer das hip\u00f3teses de veda\u00e7\u00e3o ou dispensa do mesmo;<\/li>\n\n\n\n<li>que declarem o<strong> encerramento do lit\u00edgio <\/strong>ou a <strong>nulidade de decis\u00e3o <\/strong>proferida em processo ap\u00f3s o encerramento do lit\u00edgio;<\/li>\n\n\n\n<li>relativas a <strong>pedidos de dilig\u00eancia<\/strong> ou per\u00edcia;<\/li>\n\n\n\n<li>que, na aprecia\u00e7\u00e3o de quest\u00e3o preliminar, tenham <strong>anulado a decis\u00e3o de primeira inst\u00e2ncia<\/strong>, por v\u00edcio na pr\u00f3pria decis\u00e3o;<\/li>\n\n\n\n<li>que decorram da aprecia\u00e7\u00e3o de <strong>recurso de of\u00edcio,<\/strong> no caso de improvimento;&nbsp;<\/li>\n\n\n\n<li>cujo valor do cr\u00e9dito tribut\u00e1rio em lit\u00edgio <strong>n\u00e3o seja superior a R$ 250.000,00<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Finalizando<\/mark><\/h2>\n\n\n\n<p>Bom, pessoal! Chegamos ao fim do nosso artigo sobre o Processo Contencioso, para o ISS RJ. Esperamos que tenham gostado.<\/p>\n\n\n\n<p>Caso queira se preparar para chegar&nbsp;<strong>competitivo&nbsp;<\/strong>nesta prova, invista nos &nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/iss-rio-de-janeiro-363\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>cursos para o ISS RJ do Estrat\u00e9gia Concursos<\/strong><\/a>. L\u00e1 voc\u00ea encontrar\u00e1&nbsp;<strong>aulas completas e detalhadas, com os melhores professores do mercado<\/strong>.<\/p>\n\n\n\n<p>Conhe\u00e7a tamb\u00e9m o&nbsp;<a href=\"https:\/\/questoes.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Sistema de Quest\u00f5es do Estrat\u00e9gia<\/strong><\/a>. Afinal, a \u00fanica maneira de&nbsp;<strong>consolidar o conte\u00fado&nbsp;<\/strong>de maneira satisfat\u00f3ria \u00e9 atrav\u00e9s da&nbsp;<strong>resolu\u00e7\u00e3o de quest\u00f5es.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-cursos-e-assinaturas\">Cursos e Assinaturas <\/h2>\n\n\n\n<p>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos Abertos<\/mark><\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2023<\/mark><\/strong><\/a><\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\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<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-fiscal-01\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Carreiras Fiscais<\/h3>\n        <p class=\"subtitulo-assinatura\">Conhe\u00e7a os cursos para ISS RJ<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/iss-rio-de-janeiro-363\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a mais<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div>\n\n  <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Veja neste artigo uma an\u00e1lise sobre o Processo Contencioso Tribut\u00e1rio, no Decreto 14.602\/96, para o ISS RJ. Ol\u00e1, pessoal! Como voc\u00eas est\u00e3o? O concurso de Fiscal de Rendas do&nbsp;ISS RJ&nbsp;est\u00e1 com o edital publicado, com uma remunera\u00e7\u00e3o inicial de R$ 26.068,43. Nada mal, n\u00e3o \u00e9 mesmo? Desse modo, no artigo de hoje, iremos aprender sobre [&hellip;]<\/p>\n","protected":false},"author":1976,"featured_media":729649,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,220183],"tags":[],"tax_estado":[219963,219982],"class_list":["post-1223962","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-municipal","tax_estado-concursos-federais","tax_estado-rj"],"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>ISS RJ: Processo Contencioso no Decreto 14.602\/96<\/title>\n<meta name=\"description\" content=\"Veja neste artigo uma an\u00e1lise sobre o Processo Contencioso, no Decreto 14.602\/96, para o concurso de Fiscal de Rendas do ISS-RJ.\" \/>\n<meta name=\"robots\" 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