Rafael Diniz regulamenta arbitramento do ISS na construção civil

REGULAMENTA NORMAS PARA ARBITRAMENTO DO ISS NA CONSTRUÇÃO
CIVIL, AS OBRIGAÇÕES ACESSÓRIAS PARA FINS DE APURAÇÃO DO CRÉDITO TRIBUTÁRIO E DÁ OUTRAS PROVIDÊNCIAS.
O PREFEITO MUNICIPAL DE CAMPOS DOS GOYTACAZES, Estado do Rio de Janeiro, no uso de suas atribuições constitucionais e legais, nos termos do artigo 78, inciso IX, da Lei Orgânica do Município de Campos dos Goytacazes e, tendo em vista o disposto no artigo 490 da Lei Complementar Municipal nº 001/2017, Código Tributário Municipal e, CONSIDERANDO o disposto no inciso I e no § 1º do artigo 326, da Lei Complementar
Municipal 001/2017;
CONSIDERANDO que a base de cálculo do imposto poderá ser arbitrada pela autoridade fiscal quando os elementos necessários à comprovação dos serviços prestados, exibidos pelo sujeito passivo ou pelo terceiro obrigado, sejam omissos ou não mereçam fé;
CONSIDERANDO os termos constantes do processo administrativo nº 432/2018 14;
CONSIDERANDO a necessidade de instrumentalizar ferramentas para que o município realize sua atividade fiscal com transparência em relação à prestação de serviço na atividade de construção civil;
CONSIDERANDO a necessidade de regulamentar a forma de apuração da base de cálculo do ISS nos serviços de construção civil.

O decreto completo pode ser lido no Diário Oficial do município de Campos dos Goytacazes.

 

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