RFB changes CPF procedures
26/10/2017
Important aspects in tax area in 2018
31/10/2017ARTICLES
Changes on CTe issuance in RJ and SP
Recently, changes in the states of Rio de Janeiro and São Paulo were promoted on issuance of Electronic Bills of Lading (Conhecimento de Transporte Eletrônico - CT-e).
We present below a summary of the main issues:
Rio de Janeiro
- SEFAZ Resolution 125 (Official Gazette RJ, of Sep-13-2017 - Rep Official Gazette RJ, of Sep-14-2017.)
It includes Annex III-A - Electronic Bill of Lading for Other Services (CTe OS), in Part II of SEFAZ Resolution 720/2014 establishes thatthe CTe OS, from Oct-02-2017, should be used instead of Service invoice, template 7, for the following taxpayers:
a) Agency travel or carrier, every time running intercity, interstate or international transport service of people in their own or leased vehicle;
b) Values carrier to comprise the services provided, for each service receiver, since within the taxes assessment period;
c) Passenger carrier to comprise the excess luggage documents issued during the month at the end of tax assessment period.
- SSER Ordinance 145 (Official Gazette RJ, of Oct-05-2017)
This Ordinance adds to Single Table in Annex III-A, of Part II, of Sefaz Resolution 720/2014 activities related to passengers transport service and their respective code of Economic Activities National Classification (Classificação Nacional de Atividades Econômicas - “CNAE”), aiming to issue CTe and OS, model 67, whose description refers to the following activities:
|
CNAE |
Description |
|
4912-4/01 |
Intercity and interstate rail passengers
transport |
|
5111-1/00 |
Regular passengers air
transport |
|
5011-4/02 |
Regular and non-regular coast passengers
waterway transport |
|
5022-0/02 |
Vessels with crew for waterway passenger
transport by inland, intercity (except crossing), interstate and
international waterway transport |
|
5091-2/02 |
Intercity water transport passengers |
|
5112-9/01 |
Air taxi service and aircraft leasing |
|
5112-9/99 |
Other air transport services on a regular
passengers |
|
4950-7/00 |
Tourist trains, cable cars and alike |
|
5099-8/01 |
Water Transport for sightseeing |
|
5099-8/99 |
Passengers combined water transport
services of associated with the accommodation and food services |
São Paulo
Houve a alteração da portaria que trata da emissão do Conhecimento de Transporte Eletrônico - CT-e e do Documento Auxiliar do Conhecimento de Transporte Eletrônico – DACTE.
- Portaria CAT nº 78 (DOE SP de 31/08/2017 - Ret. DOE SP de 20/09/2017)
Além de outros pontos, a portaria indica que o Conhecimento de Transporte Eletrônico - CT-e deverá ser emitido em substituição também à Nota Fiscal de Serviço de Transporte, modelo 7.
Em transações que envolvam as situações abrangidas pelos atos normativos acima, pedimos que sua empresa fique alerta, caso ainda esteja recebendo documentos fiscais relativos aos serviços de transporte emitidos em modalidade não eletrônica (modelo 7), por contribuintes do ICMS situados nos Estados do Rio de Janeiro e de São Paulo, de modo a evitar a escrituração fiscal de documento inidôneo.
Ressalta-se ainda que, por ser prevista originalmente em Convênio ICMS, as demais Unidades Federadas realizarão as respectivas normatizações internas, onde, em regra, são estabelecidos critérios e datas de vigência diferenciadas para a utilização do CT-e OS, cabendo assim, o respectivo acompanhamento legislativo dos contribuintes de uma forma geral.
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