{"id":1225807,"date":"2023-07-06T08:00:00","date_gmt":"2023-07-06T11:00:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1225807"},"modified":"2023-07-06T08:05:44","modified_gmt":"2023-07-06T11:05:44","slug":"iss-rj-decreto-39733-2015","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/iss-rj-decreto-39733-2015\/","title":{"rendered":"ISS-RJ: Resumo do Decreto Rio n\u00ba 39.733\/2015"},"content":{"rendered":"\n<p>Veja neste artigo um resumo sobre o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Decreto Rio n\u00ba 39.733\/2015<\/mark><\/strong>, o qual trata do <strong>Simples Nacional<\/strong>, para o ISS-RJ.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/04121506\/iss-rj-1-1024x576.jpg\" alt=\"ISS RJ: Resumo do Decreto Rio n\u00ba 39.733\/2015\" class=\"wp-image-1196670\" width=\"468\" height=\"263\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/04121506\/iss-rj-1-1024x576.jpg 1024w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/04121506\/iss-rj-1-300x169.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/04121506\/iss-rj-1-768x432.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/04121506\/iss-rj-1-610x343.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/04121506\/iss-rj-1-150x84.jpg 150w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/04121506\/iss-rj-1.jpg 1280w\" sizes=\"auto, (max-width: 468px) 100vw, 468px\" \/><figcaption class=\"wp-element-caption\">ISS RJ: Resumo do Decreto Rio n\u00ba 39.733\/2015<\/figcaption><\/figure>\n\n\n\n<p>Ol\u00e1, pessoal! Tudo bem com voc\u00eas?<\/p>\n\n\n\n<p>O concurso de Fiscal de Rendas do&nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-iss-rj\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>ISS-RJ<\/strong><\/a>&nbsp;est\u00e1 cada dia mais perto. Como est\u00e1 a sua prepara\u00e7\u00e3o? Esperamos que ela esteja a todo vapor.<\/p>\n\n\n\n<p>Com o intuito de auxili\u00e1-los na prepara\u00e7\u00e3o para este certame, no artigo de hoje, iremos ver um resumo sobre o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Decreto Rio n\u00ba 39.733\/2015<\/mark><\/strong>, o qual trata do <strong>Simples Nacional,<\/strong>&nbsp;para o concurso do ISS-RJ.<\/p>\n\n\n\n<p>Sem mais delongas, vamos ao que interessa!<\/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-decreto-rio-n\u00ba-39-733-2015-para-o-iss-rj\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">O Decreto Rio n\u00ba 39.733\/2015 para o ISS-RJ<\/mark><\/h2>\n\n\n\n<p>O Decreto Rio n\u00ba 39.733\/2015 <strong>regulamenta <\/strong>o procedimento e o processo administrativos tribut\u00e1rios relacionados ao <strong>Simples Nacional<\/strong>, no tocante ao <strong>indeferimento da op\u00e7\u00e3o<\/strong>, \u00e0 <strong>exclus\u00e3o de of\u00edcio<\/strong> e \u00e0 <strong>fiscaliza\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<p>Contudo, a Lei 123\/2006, a Lei do Simples Nacional, tamb\u00e9m dever\u00e1 ser observada, no que couber.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-indeferimento-da-opcao-pelo-simples-nacional-iss-rj\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Indeferimento da op\u00e7\u00e3o pelo Simples Nacional &#8211; ISS-RJ<\/mark><\/h2>\n\n\n\n<p>Quando determinada empresa do munic\u00edpio do RJ solicita o enquadramento no Simples Nacional, ele dever\u00e1 ser analisado pelo governo do RJ.<\/p>\n\n\n\n<p>Nesse sentido, o <strong>indeferimento <\/strong>da op\u00e7\u00e3o pelo Simples Nacional caber\u00e1 ao <strong>Assessor Chefe da Assessoria de Acompanhamento de Receitas da Receita-Rio.<\/strong><\/p>\n\n\n\n<p>Contudo, caso haja esse indeferimento, o contribuinte poder\u00e1 realizar uma <strong>impugna\u00e7\u00e3o<\/strong>, ao<strong> Coordenador da Coordenadoria do ISS e Taxas<\/strong>, em at\u00e9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">30 dias<\/mark><\/strong>, contados da data da publica\u00e7\u00e3o do edital de notifica\u00e7\u00e3o no Di\u00e1rio Oficial do Munic\u00edpio.<\/p>\n\n\n\n<p>O processo instaurado em decorr\u00eancia da impugna\u00e7\u00e3o ser\u00e1 instru\u00eddo pela Ger\u00eancia de Fiscaliza\u00e7\u00e3o do ISS competente.<\/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> \u00c9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">definitiva <\/mark><\/strong>a decis\u00e3o proferida pelo Coordenador da Coordenadoria do ISS e Taxas sobre a impugna\u00e7\u00e3o ao indeferimento da op\u00e7\u00e3o pelo Simples Nacional. Assim, com isso, a <strong>inst\u00e2ncia administrativa ser\u00e1 encerrada.&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-fiscalizacao-no-decreto-39-733-2015-para-o-iss-rj\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Fiscaliza\u00e7\u00e3o no Decreto 39.733\/2015 para o ISS-RJ<\/mark><\/h2>\n\n\n\n<p>As microempresas e empresas de pequeno porte, optantes pelo Simples Nacional, dever\u00e3o ser fiscalizadas. Alguns procedimentos dessa fiscaliza\u00e7\u00e3o s\u00e3o, quando for o caso:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>lavratura de <strong>Auto de Infra\u00e7\u00e3o <\/strong>relativo ao per\u00edodo n\u00e3o abrangido pela op\u00e7\u00e3o do Simples Nacional;<\/li>\n\n\n\n<li>elabora\u00e7\u00e3o, pelo Fiscal de Rendas, de <strong>relat\u00f3rio circunstanciado<\/strong> recomendando a exclus\u00e3o do contribuinte do Simples Nacional a partir de determinada data;<\/li>\n\n\n\n<li>lavratura de <strong>Auto de Infra\u00e7\u00e3o<\/strong>, referente ao per\u00edodo de exclus\u00e3o retroativa, efetuada com fundamento na legisla\u00e7\u00e3o tribut\u00e1ria municipal; entre outros procedimentos.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-exclusao-de-oficio\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Exclus\u00e3o de Of\u00edcio<\/mark><\/h2>\n\n\n\n<p>Por fim, vamos falar sobre a exclus\u00e3o de of\u00edcio da empresa do Simples Nacional.<\/p>\n\n\n\n<p>No caso de haver a <strong>exclus\u00e3o de of\u00edcio<\/strong> de microempresa e a empresa de pequeno porte optante pelo Simples Nacional, ser\u00e1 cab\u00edvel <strong>impugna\u00e7\u00e3o <\/strong>ao<strong> Coordenador da Coordenadoria do ISS e Taxas<\/strong>, em at\u00e9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">30 dias<\/mark><\/strong>, contados da ci\u00eancia do Termo de Exclus\u00e3o.<\/p>\n\n\n\n<p>Tal impugna\u00e7\u00e3o dever\u00e1 ser apresentada junto \u00e0 Ger\u00eancia de Fiscaliza\u00e7\u00e3o do ISS a qual estiver vinculado o contribuinte.<\/p>\n\n\n\n<p>\u00c9 poss\u00edvel que a <strong>retifica\u00e7\u00e3o<\/strong> do Termo de Exclus\u00e3o do Simples Nacional:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pelo titular da Ger\u00eancia de Fiscaliza\u00e7\u00e3o do ISS competente, <strong>antes <\/strong>da impugna\u00e7\u00e3o do referido Termo;<\/li>\n\n\n\n<li>pelo Coordenador da Coordenadoria do ISS e Taxas, <strong>ap\u00f3s <\/strong>a impugna\u00e7\u00e3o do referido Termo.<\/li>\n<\/ul>\n\n\n\n<p>Caso haja essa retifica\u00e7\u00e3o, ser\u00e1 <strong>devolvido o prazo<\/strong> para impugna\u00e7\u00e3o ao contribuinte.<\/p>\n\n\n\n<p>Contudo, <strong>n\u00e3o cabe pedido de reconsidera\u00e7\u00e3o ou recurso<\/strong> da decis\u00e3o do Coordenador da Coordenadoria do ISS e Taxas sobre a impugna\u00e7\u00e3o. Assim, ser\u00e1 <strong>encerrada a inst\u00e2ncia administrativa<\/strong> quanto \u00e0 exclus\u00e3o de of\u00edcio do Simples Nacional.&nbsp;<\/p>\n\n\n\n<p>Quando houver <strong>fiscaliza\u00e7\u00e3o <\/strong>de empresa que tenha realizado <strong>recolhimento<\/strong> de ISS por meio de <strong>Documento de Arrecada\u00e7\u00e3o do Simples Nacional (DAS)<\/strong>, o Fiscal de Rendas dever\u00e1 adotar os seguintes procedimentos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>se for o caso, lavrar o <strong>Auto de Infra\u00e7\u00e3o<\/strong> relativo \u00e0s compet\u00eancias em que foram efetuados os recolhimentos por meio de DAS, abatendo-se os valores recolhidos a t\u00edtulo de ISS; e<\/li>\n\n\n\n<li>providenciar, no Portal do Simples Nacional, o <strong>bloqueio dos pagamentos<\/strong> de ISS referentes \u00e0s compet\u00eancias objeto de autua\u00e7\u00e3o.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-finalizando-o-decreto-39-733-2015-para-o-iss-rj\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Finalizando o\u00a0Decreto 39.733\/2015 para o ISS RJ<\/mark><\/h2>\n\n\n\n<p>Bom, pessoal! Chegamos ao fim do nosso resumo sobre o Decreto Rio n\u00ba 39.733\/2015, o qual trata do Simples Nacional, 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<p>Bons estudos e at\u00e9 a pr\u00f3xima.<\/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 um resumo sobre o Decreto Rio n\u00ba 39.733\/2015, o qual trata do Simples Nacional, para o ISS-RJ. Ol\u00e1, pessoal! Tudo bem com voc\u00eas? O concurso de Fiscal de Rendas do&nbsp;ISS-RJ&nbsp;est\u00e1 cada dia mais perto. Como est\u00e1 a sua prepara\u00e7\u00e3o? Esperamos que ela esteja a todo vapor. Com o intuito de auxili\u00e1-los na [&hellip;]<\/p>\n","protected":false},"author":1976,"featured_media":1196670,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[220183],"tags":[],"tax_estado":[219963,219982],"class_list":["post-1225807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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: Resumo do Decreto Rio n\u00ba 39.733\/2015<\/title>\n<meta name=\"description\" content=\"Veja neste artigo um resumo sobre o Decreto Rio n\u00ba 39.733\/2015, o qual trata do Simples Nacional, para o ISS-RJ.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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