Anexo Único Da Resolução SEFAZ Nº 818, De I-Tratando-Se De Pessoa Jurídica: Após O Prazo Estabelecido No § 2.º Deste Artigo

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Anexo Único Da Resolução SEFAZ Nº 818, De I-Tratando-Se De Pessoa Jurídica: Após O Prazo Estabelecido No § 2.º Deste Artigo ) : " 2)46- 1 " 5-/7,).-14) ' ,- ,--*4 ,- " Á .1+1) 2,-4 -:-+7618 , -56), , 41 ,- )-14 SEÇÃO VIII nº 2.473/79, pelo menos duas tabelas de preços médios praticados no IFE 09 recorrerá de ofício ao Conselho de Contribuintes sempre que DO PROCESSO CONTENCIOSO mercado fluminense de veículos automotores usados, elaboradas por acolher no todo ou em parte a defesa do sujeito passivo. Art. 22 - O contribuinte que discordar do lançamento e cobrança do empresas especializadas, e publicadas em jornal ou revista com cir- §11-O recurso de ofício tem efeito suspensivo e será interposto imposto poderá apresentar impugnação dirigida ao titular da Inspetoria culação em todo o território do Estado, correspondendo a edições re- mediante simples declaração na própria decisão. de Fiscalização Especializada de IPVA - IFE 09, localizada na Rua lativas aos meses de novembro e dezembro de 2014 (originais e có- pias). §12-Enquanto não apreciado o recurso de ofício, a decisão não Visconde do Rio Branco, nº 22, Centro, no Município do Rio de Ja- produzirá efeito na parte a ele relativa. neiro, observando o disposto no Decreto nº 2.473, de 6 de março de §4º-Os documentos apresentados devem ser conferidos pelo ser- 1979, em especial o que consta dos seus artigos 11, 12 e 104. §13-Compete à Junta de Revisão Fiscal o julgamento, em primeira vidor que recepcionar o pedido e os originais imediatamente devolvi- instância, do litígio tributário quando o valor impugnado for superior ao §1º-O contribuinte residente ou domiciliado nos Municípios do in- dos ao requerente. equivalente em reais a duas mil UFIR-RJ. terior do Estado poderá, opcionalmente, apresentar o pedido de que §5º-O disposto no parágrafo anterior não se aplica ao documento §14-Das decisões em primeira instância contrárias ao contribuinte, trata o caput deste artigo na repartição fiscal de sua circunscrição. mencionado no item 4 do inciso I e no item 3 do inciso II do § 2.º cabe recurso ao Conselho de Contribuintes. §2º-A impugnação de que trata o caput deste artigo deverá ser deste artigo que, depois de conferido, deverá ser juntado ao processo §15-Na hipótese de decisão final desfavorável ao contribuinte, este apresentada até a data de vencimento do imposto em cota integral, administrativo. deverá recolher o imposto com acréscimos moratórios devidos, caso o acompanhada dos seguintes documentos: pagamento seja efetuado após a data de vencimento estabelecida no §6º-Será negado seguimento à impugnação quando apresentada calendário constante do Anexo Único da Resolução SEFAZ nº 818, de I-Tratando-se de pessoa jurídica: após o prazo estabelecido no § 2.º deste artigo. 04 de dezembro de 2014. 1) ato constitutivo, contrato social ou estatuto e ata da assembleia que elegeu a atual diretoria (original ou cópia autenticada); §7º-Compete ao titular da Inspetoria de Fiscalização Especializada SEÇÃO IX 2) comprovante de inscrição no CNPJ (original e cópia); de IPVA - IFE 09 apreciar e julgar pedido de levantamento de pe- DAS DISPOSIÇÔES FINAIS 3) documento de identidade e CPF do signatário da petição (original rempção, em primeira instância administrativa, nas hipóteses em que Art. 23 - O disposto nos artigos 19, 20 e 21 desta resolução aplica- ou cópia autenticada) a impugnação for apresentada fora dos prazos legais e regulamen- se, no que couber, a pedidos que versem sobre o imposto relativo a 4) procuração , quando for o caso, com firma reconhecida e com po- tares, aplicando-se, no que couber, o disposto no Art. 8.º da Reso- exercícios anteriores. deres específicos para requerer a revisão de valor do IPVA (original); lução SEF nº 6.441 de 15 de maio de 2002. Art. 24 - Para lançamento do IPVA, a Secretaria de Estado de Fa- 5) Certificado de Registro e Licenciamento de Veículo (CRLV), expe- §8º-Compete privativamente ao titular da Inspetoria de Fiscalização zenda utilizará as informações cadastrais constantes do cadastro do dido pelo DETRAN/RJ, do veículo cujo imposto está sendo impugnado Especializada de IPVA - IFE 09 julgar, em primeira instância, o litígio órgão executivo de trânsito do Estado do Rio de Janeiro. (original e cópia); tributário de que trata este artigo, no prazo de 30 (trinta) dias con- Parágrafo Único - Os pedidos de correção, ajustes e alterações de 6) GRD com o valor do imposto impugnado; tados da data do protocolo do recurso, quando o valor impugnado for dados cadastrais referentes a veículos automotores terrestres que afe- 7) Comprovante de pagamento da taxa, se for o caso. igual ou inferior ao equivalente em reais a duas mil UFIR-RJ. tem a cobrança do IPVA devido deverão ser apresentados ao órgão II - Tratando-se de pessoa física: executivo de trânsito. §9º-A decisão referente ao julgamento de litígio tributário, a que se 1) documento de identidade e CPF do signatário da petição (original e Art. 25 - As empresas de locação que já se encontram cadastradas cópia); refere o parágrafo anterior, deverá conter: para usufruir o beneficio da alíquota de 0,5% deverão se adequar nos 2) comprovante de residência (original e cópia); I-o relatório resumido do processo; requisitos estabelecidos por essa Resolução até a data de 3) procuração, quando for o caso, com firma reconhecida e com po- 30/04/2015, sob pena de seu descadastramento de ofício. II - os fundamentos de fato e de direito; deres específicos para requerer a revisão de valor do IPVA (original); Parágrafo Único - Compete ao titular da Subsecretaria Adjunta de 4) Certificado de Registro e Licenciamento de Veículo (CRLV), expe- III - as disposições legais em que se baseia; Fiscalização apreciar e decidir sobre recursos contra decisão do titular dido pelo DETRAN/RJ, relativo ao veículo objeto do pedido (original e da Inspetoria de Fiscalização Especializada de IPVA - IFE 09 referen- cópia); IV - a conclusão; te ao descadastramento de que trata o caput deste artigo. 5) GRD com o valor do imposto impugnado; V-o valor do tributo devido e da penalidade imposta, quando for o Art. 26 - Esta Resolução entra em vigor na data de sua publicação. 6) Comprovante do pagamento da taxa, se for o caso. caso; e Rio de Janeiro, 23 de dezembro de 2014 §3º-Discordando do valor venal estabelecido na tabela constante do VI - a ordem de intimação. Anexo desta Resolução, o impugnante poderá apresentar, em subs- SERGIO RUY BARBOSA GUERRA MARTINS tituição ao pedido de perícia previsto no §1.º do Art. 104 do Decreto §10-O titular da Inspetoria de Fiscalização Especializada de IPVA - Secretário de Estado de Fazenda Id: 1778376 ANEXO - TABELA DE VALORES VENAIS PARA VEÍCULOS AUTOMOTORES TERRESTRES USADOS REFERNTE AO EXERCÍCIO DE 2015 NOTAS: TC = Tipo de combustível; G = Gaolina; D = Diesel Valores expressos em reais (R$) MOTOS CÓDIGO MARCA/MODELO TC ANO DE FABRICAÇÃO 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 423I/BMW G 650 XCHALLENGE G 20.220 2002HONDA/C100 BIZ G 4.162 3.372 2.495 2.363 2.258 2.141 2.030 1.912 2003HONDA/C100 BIZ ES G 2.808 2.618 2.570 2.377 2.216 2.082 2004HONDA/C100 BIZ MAIS G 3.070 2.836 2.535 2.459 2.222 2005HONDA/BIZ 125 KS G 4.886 4.774 4.343 4.010 3.797 3.498 3.337 2.739 2.343 2006HONDA/BIZ 125 ES G 6.225 5.717 5.415 5.099 4.560 4.490 3.737 3.529 3.162 3.026 2007HONDA/BIZ 125 MAIS G 4.577 4.393 3.979 3.698 3.290 2.948 2008HONDA/LEAD 110 G 6.008 5.572 4.926 4.687 4.146 4.105 2009HONDA/BIZ 125 EX G 6.887 6.472 6.314 5.837 5.287 5.022 2010HONDA/BIZ 100 ES G 5.075 4.660 4.253 2011HONDA/BIZ 100 KS G 4.520 4.052 3.784 3.084 2393KAWASAKI/NINJA ZX-10R G 53.660 51.877 47.432 44.627 2602HONDA/CB600F HORNET G 30.395 29.384 26.520 25.919 24.474 22.834 21.830 18.410 17.334 16.970 16.151 2709HONDA/CB500 G 20.981 15.556 14.475 13.109 12.651 12.040 11.410 2710HONDA/CB 300R G 11.494 10.557 9.159 8.635 7.735 7.605 7.408 7.188 7.108 6.979 6.909 6.710 6.651 6.373 6.108 2714HONDA/CB 650F G 25.302 2772I/HONDA DN-01 NSA700A G 45.313 2773HONDA/CB 500F G 20.385 18.721 2774HONDA/CB 500X G 20.806 2775HONDA/CB 300R LIMITED G 12.304 2801HONDA/CG 125 CARGO G 5.184 4.794 3.726 3.286 2.469 2.413 2.246 2.114 1.992 1.857 2803HONDA/CG 125 TITAN G 4.176 2.899 2.778 2.663 2.553 2.380 2.280 2.141 1.964 2804HONDA/CG 125 TITAN ES G 3.709 3.024 2.898 2.777 2.598 2.523 2.400 2.182 2805HONDA/CG 125 TITAN KS G 2.757 2.670 2.434 2.268 2.181 2.110 2806HONDA/CG 125 TITAN KSE G 3.192 2.900 2.681 2.548 2.302 2.118 2807HONDA/CG 150 TITAN KS G 3.946 3.394 3.138 3.010 2.771 2.627 2.553 1.963 2808HONDA/CG 150 TITAN ES G 5.026 4.495 3.877 3.650 3.209 3.042 2.904 2.771 2.617 2809HONDA/CG 150 TITAN ESD G 5.823 5.347 5.255 5.045 4.687 4.279 3.923 3.721 3.477 3.291 3.069 2810HONDA/CG 150 JOB G 4.331 3.770 3.471 3.413 3.196 2.967 2.734 2811HONDA/CG 125 FAN G 3.817 3.643 3.148 2.999 2.715 2.582 2.462 2.015 2812HONDA/CG 150 SPORT G 5.032 4.576 4.250 3.985 3.437 3.203 2814HONDA/CG 125 FAN JOB KS G 3.196 3.045 2.763 2.564 2815HONDA/NXR150BROS CARGO K G 5.996 5.746 5.497 5.269 4.386 3.799 3.641 3.569 2816HONDA/SHADOW 750 G 27.333 26.424 24.974 22.788 21.438 20.403 17.783 17.020 16.405 14.508 2819HONDA/BRAZCAR CARGO 150 G 11.698 11.500 11.300 10.425 9.049 8.292 7.258 6.810 6.431 5.982 5.681 5.335 5.113 4.900 2820HONDA/CG150 SPECIAL EDIT G 3.573 2823HONDA/METAINOX KATUNY MS G 6.960 6.678 5.926 5.679 5.443 5.216 4.998 4.791 4.591 2824HONDA/POP100 G 4.031 3.703 3.455 3.252 2.916 2.706 2.450 2.181 1.989 2825HONDA/ENGECART TRICAR G 8.608 7.365 6.479 6.208 5.950 5.702 5.465 3.968 3.803 3.645 3.493 3.348 3.209 3.076 2.947 2826HONDA/SOLMAK CG 150 CFF G 13.337 12.248 11.666 11.112 9.768 8.957 7.483 6.938 6.350 6.086 5.975 2827HONDA/SOLMAK CG 150 CFT G 12.618 11.588 11.037 10.512
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