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From: <fiscal@exatocontabilidade.com.br>
To: "'Departamento Fiscal - Exato Contabilidade'" <fiscal@exatocontabilidade.com.br>
Subject: =?iso-8859-1?Q?EXATO_CONTABILIDADE_-_CIRCULAR_SOBRE_ISS_RETIDO_NO_MUNIC?=
=?iso-8859-1?Q?=CDPIO_DO_RIO_DE_JANEIRO_?=
Date: Thu, 2 Jun 2022 13:14:54 -0300
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Prezados(as), bom dia. =20
=20
Atrav=E9s da Lei n=BA 7.000/2021, que alterou o c=F3digo tribut=E1rio do =
munic=EDpio
do Rio de Janeiro, a partir de 23/05/2022 passou a valer a nova regra =
para
fato gerador, compet=EAncia e prazo de recolhimento do ISS retido no =
munic=EDpio
do Rio de Janeiro.=20
=20
A partir de agora n=E3o ser=E1 mais considerado o pagamento da nota =
fiscal como
fato de gerador para reten=E7=E3o do ISS no rio de janeiro. Ser=E1 =
considerado
como m=EAs de compet=EAncia o m=EAs seguinte ao da presta=E7=E3o do =
servi=E7o, ainda que
o pagamento ao prestador do servi=E7o ainda n=E3o tenha ocorrido.
=20
Neste sentido, podemos exemplificar que, se o servi=E7o foi prestado no =
m=EAs de
junho (fato gerador), a compet=EAncia para reten=E7=E3o ser=E1 o m=EAs =
seguinte, ou
seja, julho, e o vencimento do ISS ocorrer=E1 em agosto.=20
=20
Sendo assim, a partir de agora na planilha de reten=E7=F5es o ISS n=E3o =
deve
constar mais quando do pagamento da nota fiscal. O ISS retido no =
munic=EDpio
do Rio, agora, para fins de controle de vencimento, s=F3 informando na
planilha do m=EAs seguinte a emiss=E3o da nota fiscal. Somente dessa =
maneira o
total do imposto informado na planilha vai conferir com o demonstrativo =
e
guia enviados no per=EDodo. =20
=20
Isso posto, refor=E7amos, para poder controlar melhor o vencimento e =
envio do
ISS retido mensal, que nos envie mensalmente todas as notas fiscais de
servi=E7os tomados de fora do munic=EDpio do Rio de Janeiro, mesmo que =
n=E3o tenha
efetuado o pagamento ao fornecedor. S=F3 assim podemos manter um bom =
controle
dos documentos que servir=E3o de base para o ISS e INSS retidos no =
per=EDodo.=20
=20
Sabemos que ficou mais confuso e pior para controlar a informa=E7=F5es, =
por
isso, em caso de d=FAvidas, estamos =E0 disposi=E7=E3o para ajudar da =
melhor forma
poss=EDvel.=20
=20
ATEN=C7=C3O: Essa regra =E9 somente para ISS retido no munic=EDpio do =
Rio de
Janeiro. Os demais munic=EDpios mant=E9m da mesma forma, ou seja, o fato =
gerador
=E9 a emiss=E3o da nota fiscal.=20
=20
=20
Atenciosamente,=20
=20
Fellipe Silva
Exato Assessoria Cont=E1bil Ltda.
Rua Uruguaiana, 39 - 18o. andar - Centro
Rio de Janeiro - RJ - CEP 20.050.093
Telefax: 21 2532-1922/3176-8800
=20
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link=3D"#0563C1" vlink=3D"#954F72" style=3D'word-wrap:break-word'><div =
class=3DWordSection1><p class=3DMsoNormal>Prezados(as), bom dia.=A0 =
<o:p></o:p></p><p class=3DMsoNormal><o:p> </o:p></p><p =
class=3DMsoNormal>Atrav=E9s da Lei n=BA 7.000/2021, que alterou o =
c=F3digo tribut=E1rio do munic=EDpio do Rio de Janeiro, a partir de =
23/05/2022 passou a valer a nova regra para fato gerador, compet=EAncia =
e prazo de recolhimento do ISS retido no munic=EDpio do Rio de Janeiro. =
<o:p></o:p></p><p class=3DMsoNormal><o:p> </o:p></p><p =
class=3DMsoNormal>A partir de agora n=E3o ser=E1 mais considerado o =
pagamento da nota fiscal como fato de gerador para reten=E7=E3o do ISS =
no rio de janeiro. Ser=E1 considerado como m=EAs de compet=EAncia o =
m=EAs seguinte ao da presta=E7=E3o do servi=E7o, ainda que o pagamento =
ao prestador do servi=E7o ainda n=E3o tenha ocorrido.<o:p></o:p></p><p =
class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal>Neste =
sentido, podemos exemplificar que, se o servi=E7o foi prestado no m=EAs =
de junho (fato gerador), a compet=EAncia para reten=E7=E3o ser=E1 o =
m=EAs seguinte, ou seja, julho, e o vencimento do ISS ocorrer=E1 em =
agosto. <o:p></o:p></p><p class=3DMsoNormal><o:p> </o:p></p><p =
class=3DMsoNormal>Sendo assim, a partir de agora na planilha de =
reten=E7=F5es o ISS n=E3o deve constar mais quando do pagamento da nota =
fiscal. O ISS retido no munic=EDpio do Rio, agora, <b>para fins de =
controle de vencimento</b>, s=F3 informando na planilha do m=EAs =
seguinte a emiss=E3o da nota fiscal. Somente dessa maneira o total do =
imposto informado na planilha vai conferir com o demonstrativo e guia =
enviados no per=EDodo. =A0<o:p></o:p></p><p =
class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal>Isso posto, =
refor=E7amos, para poder controlar melhor o vencimento e envio do ISS =
retido mensal, que nos envie mensalmente todas as notas fiscais de =
servi=E7os tomados de fora do munic=EDpio do Rio de Janeiro, mesmo que =
n=E3o tenha efetuado o pagamento ao fornecedor. S=F3 assim podemos =
manter um bom controle dos documentos que servir=E3o de base para o ISS =
e INSS retidos no per=EDodo. <o:p></o:p></p><p =
class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal>Sabemos que =
ficou mais confuso e pior para controlar a informa=E7=F5es, por isso, em =
caso de d=FAvidas, estamos =E0 disposi=E7=E3o para ajudar da melhor =
forma poss=EDvel. <o:p></o:p></p><p =
class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal>ATEN=C7=C3O: =
Essa regra =E9 somente para ISS retido no munic=EDpio do Rio de Janeiro. =
Os demais munic=EDpios mant=E9m da mesma forma, ou seja, o fato gerador =
=E9 a emiss=E3o da nota fiscal. <o:p></o:p></p><p =
class=3DMsoNormal><o:p> </o:p></p><p =
class=3DMsoNormal><o:p> </o:p></p><p class=3DMsoNormal><span =
style=3D'mso-fareast-language:PT-BR'>Atenciosamente, =
<o:p></o:p></span></p><p class=3DMsoNormal><span =
style=3D'color:#003366;mso-fareast-language:PT-BR'> </span><span =
style=3D'mso-fareast-language:PT-BR'><o:p></o:p></span></p><p =
class=3DMsoNormal><b><span =
style=3D'color:#003366;mso-fareast-language:PT-BR'>Fellipe =
Silva</span></b><b><span =
style=3D'mso-fareast-language:PT-BR'><o:p></o:p></span></b></p><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;color:#003366;mso-fareast-language:PT-BR'>Exato=
Assessoria Cont=E1bil Ltda.</span><span =
style=3D'mso-fareast-language:PT-BR'><o:p></o:p></span></p><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;color:#003366;mso-fareast-language:PT-BR'>Rua =
Uruguaiana, 39 - 18o. andar - Centro</span><span =
style=3D'mso-fareast-language:PT-BR'><o:p></o:p></span></p><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;color:#003366;mso-fareast-language:PT-BR'>Rio =
de Janeiro - RJ - CEP 20.050.093</span><span =
style=3D'mso-fareast-language:PT-BR'><o:p></o:p></span></p><p =
class=3DMsoNormal><span lang=3DEN-US =
style=3D'font-size:10.0pt;color:#003366;mso-fareast-language:PT-BR'>Telef=
ax: 21 2532-1922/3176-8800</span><span =
style=3D'mso-fareast-language:PT-BR'><o:p></o:p></span></p><p =
class=3DMsoNormal><span style=3D'mso-fareast-language:PT-BR'><img =
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class=3DMsoNormal><o:p> </o:p></p></div></body></html>
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------=_NextPart_000_0148_01D87682.C3A36100--
Zerion Mini Shell 1.0