{"id":1486243,"date":"2024-11-29T08:18:00","date_gmt":"2024-11-29T11:18:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1486243"},"modified":"2024-11-13T14:24:55","modified_gmt":"2024-11-13T17:24:55","slug":"lc-160-17-sefaz-rj","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lc-160-17-sefaz-rj\/","title":{"rendered":"LC 160\/17 para SEFAZ-RJ"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje o resumo da LC 160\/17 para SEFAZ-RJ, tema da legisla\u00e7\u00e3o tribut\u00e1ria estadual (LTE).<\/p>\n\n\n\n<p>A LC 160\/17 disp\u00f5e sobre conv\u00eanio que permite aos Estados e ao Distrito Federal deliberar sobre a remiss\u00e3o dos cr\u00e9ditos tribut\u00e1rios, constitu\u00eddos ou n\u00e3o, decorrentes das isen\u00e7\u00f5es, dos incentivos e dos benef\u00edcios fiscais ou financeiro-fiscais institu\u00eddos em desacordo com o disposto na al\u00ednea \u201cg\u201d do inciso XII do \u00a7 2o do art. 155 da Constitui\u00e7\u00e3o Federal e a reinstitui\u00e7\u00e3o das respectivas isen\u00e7\u00f5es, incentivos e benef\u00edcios fiscais ou financeiro-fiscais<\/p>\n\n\n\n<p>O artigo ser\u00e1 divido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Objetivo e Aprova\u00e7\u00e3o<\/li>\n\n\n\n<li>Efeitos dos benef\u00edcios<\/li>\n\n\n\n<li>Penalidades<\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Objetivo e Aprova\u00e7\u00e3o<\/h2>\n\n\n\n<p>Iniciemos o resumo da LC 160\/17 para SEFAZ-RJ.<\/p>\n\n\n\n<p>Como vimos, o objetivo do conv\u00eanio a ser editado \u00e9 a remiss\u00e3o de cr\u00e9ditos tribut\u00e1rios decorrentes de benef\u00edcios fiscais em desacordo com a CF, bem como sobre as correspondentes reinstitui\u00e7\u00f5es.<\/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\">Objetivo da Lei<\/mark> <\/strong>(Art. 1) \u2013 mediante conv\u00eanio, os Estados e DF <strong>poder\u00e3o deliberar sobre<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I \u2013 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Remiss\u00e3o (= perd\u00e3o) dos cr\u00e9ditos tribut\u00e1rios<\/mark><\/strong> (de ICMS), constitu\u00eddos ou n\u00e3o, decorrentes <strong>de benef\u00edcios fiscais<\/strong> em \u00e0 <strong>revelia do CONFAZ<\/strong> (e consequentemente contr\u00e1ria a CF) at\u00e9 a data de in\u00edcio de produ\u00e7\u00e3o de efeitos desta Lei Complementar (CF, Art. 155, \u00a72\u00ba, II, &#8220;g&#8221;)<\/li>\n\n\n\n<li>II &#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Reinstitui\u00e7\u00e3o <\/mark><\/strong>desses<strong> benef\u00edcios fiscais<\/strong> que ainda se encontrem <strong>em vigor<\/strong><\/li>\n<\/ul>\n\n\n\n<p>E para que isso seja feito, \u00e9 necess\u00e1rio aprova\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\">Qu\u00f3rum de aprova\u00e7\u00e3o do conv\u00eanio<\/mark> <\/strong>(Art. 2): <strong>2\/3<\/strong> dos Estados (18) + <strong>1\/3<\/strong> dos integrantes (9) de cada uma das 5 regi\u00f5es (SE, NE, N, S e CO)<\/p>\n\n\n\n<p>Aten\u00e7\u00e3o para n\u00e3o confundir as disposi\u00e7\u00f5es da LC 24\/75 e LC 160\/17.<\/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\">LC 24\/75 X LC 160\/17 <\/mark><\/strong>\u2013 aprova\u00e7\u00e3o<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">LC 24\/75<\/mark> <\/strong>(Art. 2): todos presentes (concess\u00e3o) ou 4\/5 dos presentes (revoga\u00e7\u00e3o)<br \/><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">LC 160\/17 <\/mark><\/strong>(Art. 2): 2\/3 dos estados + 1\/3 de cada regi\u00e3o <\/p>\n\n\n\n<p>Al\u00e9m da aprova\u00e7\u00e3o, para que haja efeitos, existem requisitos m\u00ednimos a serem respeitados, benef\u00edcios que n\u00e3o sem os respectivos requisitos devem ser revogados (Art. 3, \u00a71\u00ba).<\/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\">Requisitos para o conv\u00eanio <\/mark><\/strong>(Art. 3) \u2013 o conv\u00eanio atender\u00e1, no m\u00ednimo, \u00e0s seguintes condicionantes:<\/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\">DO <\/mark><\/strong>(I): <strong>publicar<\/strong>, em seus respectivos <strong>di\u00e1rios oficiais<\/strong>, rela\u00e7\u00e3o com a identifica\u00e7\u00e3o de todos os atos normativos relativos aos benef\u00edcios fiscais \u201cdo artigo 1\u00ba\u201d<\/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\">Portal de Transpar\u00eancia <\/mark><\/strong>(II): <strong>efetuar o registro e o dep\u00f3sito<\/strong>, na Secretaria Executiva do Confaz, da documenta\u00e7\u00e3o comprobat\u00f3ria correspondente aos atos concessivos dos benef\u00edcios fiscais \u201cdo artigo 1\u00ba\u201d que <strong>ser\u00e3o publicados no Portal<\/strong> <strong>Nacional da Transpar\u00eancia Tribut\u00e1ria<\/strong>, que ser\u00e1 institu\u00eddo pelo Confaz e disponibilizado em seu s\u00edtio eletr\u00f4nico.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Efeitos dos benef\u00edcios<\/h2>\n\n\n\n<p>Continuemos o resumo da LC 160\/17 para SEFAZ-RJ pelos <strong>efeitos previstos do conv\u00eanio<\/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\">Prazo <\/mark><\/strong>(Art. 3, \u00a72\u00ba): a <strong>UF que editou o ato concessivo<\/strong> relativo aos benef\u00edcios vinculados cujos <strong>requisitos foram atendidos<\/strong> <strong>\u00e9 autorizada a conced\u00ea-los e a prorrog\u00e1-los<\/strong>, nos termos do ato vigente na data de publica\u00e7\u00e3o do respectivo conv\u00eanio, <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">n\u00e3o podendo seu prazo de frui\u00e7\u00e3o ultrapassar<\/mark>:<\/p>\n\n\n\n<p><strong>31\/12 do 15\u00ba ano<\/strong><strong> <\/strong>posterior ao conv\u00eanio:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Atividades agropecu\u00e1ria e industrial (I)<\/li>\n\n\n\n<li>Atividades portu\u00e1ria e aeroportu\u00e1ria vinculadas ao com\u00e9rcio internacional (II)<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">*<\/mark><\/li>\n\n\n\n<li>Manuten\u00e7\u00e3o ou ao incremento das atividades comerciais, desde que o benefici\u00e1rio seja o real remetente da mercadoria (III)<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">*<\/mark><\/li>\n\n\n\n<li>Opera\u00e7\u00f5es e \u00e0s presta\u00e7\u00f5es interestaduais com produtos agropecu\u00e1rios e extrativos vegetais in natura (IV)<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">*<\/mark><\/li>\n<\/ul>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">* <\/mark><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Redu\u00e7\u00e3o dos benef\u00edcios <\/mark><\/strong>(\u00a7 2\u00ba-A): h\u00e1 redu\u00e7\u00e3o de 20% ao ano a partir do 12\u00ba ano.<\/p>\n\n\n\n<p><strong>31\/12 do 1\u00ba ano<\/strong> posterior ao conv\u00eanio: demais<\/p>\n\n\n\n<p>Al\u00e9m disso, \u00e9 poss\u00edvel que o benef\u00edcio seja estendido para outros contribuintes e at\u00e9 mesmo que seja utilizado benef\u00edcio de outra UF (da mesma regi\u00e3o).<\/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\">Extens\u00e3o do benef\u00edcio:<\/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\">Benef\u00edcio Interno <\/mark><\/strong>(Art. 3, \u00a77\u00ba): as <strong>UFs poder\u00e3o estender<\/strong> a concess\u00e3o dos benef\u00edcios fiscais a outros <strong>contribuintes<\/strong> estabelecidos <strong>em seu territ\u00f3rio<\/strong>, sob as mesmas condi\u00e7\u00f5es e nos prazos limites de frui\u00e7\u00e3o.<\/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>Benef\u00edcio Externo<\/strong> <\/mark>(Art. 3, \u00a78\u00ba): as <strong>UFs poder\u00e3o aderir aos benef\u00edcios<\/strong> fiscais concedidos ou prorrogados <strong>por outra UF <\/strong>da mesma regi\u00e3o, enquanto vigentes.<\/li>\n<\/ul>\n\n\n\n<p>Ainda, a <strong>UF concedente<\/strong> poder\u00e1 revogar ou <strong>modificar<\/strong> o ato concessivo ou reduzir o seu alcance ou o montante dos <strong>benef\u00edcios fiscais antes do termo final de frui\u00e7\u00e3o<\/strong> (Art. 3, \u00a74\u00ba)<\/p>\n\n\n\n<p>Entretanto, a altera\u00e7\u00e3o <strong>n\u00e3o poder\u00e1 resultar em benef\u00edcios fiscais em valor superior<\/strong> ao que o contribuinte podia usufruir antes da modifica\u00e7\u00e3o do ato concessivo (Art. 3, \u00a75\u00ba)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a><a><\/a>Penalidades<\/h2>\n\n\n\n<p>Finalizemos o resumo da LC 160\/17 para SEFAZ-RJ.<\/p>\n\n\n\n<p>Um ponto interessante da LC 160\/17 \u00e9 que ela afastou a aplica\u00e7\u00e3o (parcialmente) da LRF e da pr\u00f3pria 24\/75, com o objetivo de poder ser aplicada sem que haja puni\u00e7\u00f5es .<\/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\">Afastamento das Leis:<\/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-green-cyan-color\">LRF <\/mark><\/strong>(Art. 4): s\u00e3o afastadas as restri\u00e7\u00f5es previstas no art. 14 da LRF, que possam comprometer a implementa\u00e7\u00e3o das disposi\u00e7\u00f5es desta LC.<\/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-green-cyan-color\">LC 24\/75<\/mark> <\/strong>(Art. 5): <strong><u>remiss\u00e3o<\/u> ou a <u>n\u00e3o constitui\u00e7\u00e3o<\/u><\/strong> de cr\u00e9ditos concedidas por lei da UF de origem <strong>afastam as san\u00e7\u00f5es <\/strong>previstas no art. 8\u00ba da LC 24\/75, retroativamente \u00e0 data original de concess\u00e3o do benef\u00edcio fiscal (pelo sujeito passivo), <strong>vedadas a restitui\u00e7\u00e3o e a compensa\u00e7\u00e3o <\/strong>de tributo e a <strong>apropria\u00e7\u00e3o de cr\u00e9dito extempor\u00e2neo por sujeito passivo <\/strong><\/li>\n<\/ul>\n\n\n\n<p>Assim, vejamos as penalidades aplicadas caso a LC 160 n\u00e3o seja cumprida.<\/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\">Penalidades <\/mark><\/strong>(Art. 6): ressalvado o disposto nesta LC, concess\u00e3o ou a manuten\u00e7\u00e3o de benef\u00edcios fiscais em desacordo com a LC 24\/75, <strong>implica aos impedimentos da LRF<\/strong> (Art. 23, \u00a73\u00ba, I, II e III) pelo prazo em que perdurar o benef\u00edcio.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Impedimentos<\/strong> <\/mark>(Art. 23, \u00a73\u00ba):\u00a0receber transfer\u00eancias volunt\u00e1rias, obter garantia ou contratar opera\u00e7\u00f5es de cr\u00e9dito, salvo as destinadas ao pagamento da d\u00edvida mobili\u00e1ria e as que visem \u00e0 redu\u00e7\u00e3o das despesas com pessoal.\u00a0<\/p>\n\n\n\n<p>Entretanto, as penalidades n\u00e3o s\u00e3o autoaplic\u00e1veis, conhe\u00e7amos os requisitos.<\/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\">Requisitos para aplica\u00e7\u00e3o da penalidade <\/mark><\/strong>(Art. 6, \u00a71\u00ba e \u00a72\u00ba):<\/p>\n\n\n\n<p>1\u00ba: acolhimento pelo Ministro da Fazenda de representa\u00e7\u00e3o apresentada por Governador<br \/>2\u00ba: admitida a representa\u00e7\u00e3o, ser\u00e1 ouvida, no prazo de 30 dias, a UF interessada<br \/>3\u00ba: o Ministro, em at\u00e9 90 dias, arquivar\u00e1 ou editar\u00e1 portaria declarando a exist\u00eancia da infra\u00e7\u00e3o<\/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>compete ao TCU verificar a aplica\u00e7\u00e3o, pela Uni\u00e3o, da san\u00e7\u00e3o (Art. 6, \u00a73\u00ba)<\/p>\n\n\n\n<p>Esquematizemos,<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"677\" height=\"321\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/05081129\/image-60.png\" alt=\"LC 160\/17 para SEFAZ-RJ\" class=\"wp-image-1486244\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/05081129\/image-60.png 677w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/05081129\/image-60-300x142.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/05081129\/image-60-150x71.png 150w\" sizes=\"auto, (max-width: 677px) 100vw, 677px\" \/><\/figure>\n\n\n\n<p>Apenas a t\u00edtulo de curiosidade, o \u201ctal conv\u00eanio\u201d foi deliberado, trata-se <a href=\"https:\/\/www.confaz.fazenda.gov.br\/legislacao\/convenios\/2017\/CV190_17\">do Conv\u00eanio ICMS 190\/17<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final do resumo sobre a LC 160\/17 para SEFAZ-RJ. Espero que tenha gostado.<\/p>\n\n\n\n<p>Obviamente o artigo \u00e9 apenas um resumo do conte\u00fado, assim n\u00e3o deixe de estudar o assunto na \u00edntegra por nossas aulas, al\u00e9m de treinar por meio de quest\u00f5es de concurso em nosso <a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sistema-de-questoes\/\">sistema de quest\u00f5es<\/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<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-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos abertos<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2024\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2024<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2025<\/mark><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje o resumo da LC 160\/17 para SEFAZ-RJ, tema da legisla\u00e7\u00e3o tribut\u00e1ria estadual (LTE). A LC 160\/17 disp\u00f5e sobre conv\u00eanio que permite aos Estados e ao Distrito Federal deliberar sobre a remiss\u00e3o dos cr\u00e9ditos tribut\u00e1rios, constitu\u00eddos ou n\u00e3o, decorrentes das isen\u00e7\u00f5es, dos incentivos e dos benef\u00edcios fiscais ou [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":1473092,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219982],"class_list":["post-1486243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","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>LC 160\/17 para SEFAZ-RJ<\/title>\n<meta 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