{"id":5460,"date":"2023-07-12T14:52:48","date_gmt":"2023-07-12T17:52:48","guid":{"rendered":"http:\/\/passasete.rs.gov.br\/portal\/?page_id=5460"},"modified":"2023-07-14T08:35:46","modified_gmt":"2023-07-14T11:35:46","slug":"renuncias-fiscais","status":"publish","type":"page","link":"http:\/\/passasete.rs.gov.br\/portal\/renuncias-fiscais\/","title":{"rendered":"Renuncias Fiscais"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5460\" class=\"elementor elementor-5460\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59f0e81 e-flex e-con-boxed e-con e-parent\" data-id=\"59f0e81\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff25c5f elementor-widget elementor-widget-text-editor\" data-id=\"ff25c5f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0 \u00a0 \u00a0 \u00a0 Conforme\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp101.htm#:~:text=LEI%20COMPLEMENTAR%20N%C2%BA%20101%2C%20DE%204%20DE%20MAIO%20DE%202000&amp;text=Estabelece%20normas%20de%20finan%C3%A7as%20p%C3%BAblicas,fiscal%20e%20d%C3%A1%20outras%20provid%C3%AAncias.\">art. 14, \u00a7 1\u00b0 da Lei 101, de 04 de maio de 2000 \u2013 Lei de Responsabilidade Fiscal<\/a>\u00a0a ren\u00fancia fiscal compreende anistia, remiss\u00e3o, subs\u00eddio, cr\u00e9dito presumido, concess\u00e3o de isen\u00e7\u00e3o em car\u00e1ter n\u00e3o geral, altera\u00e7\u00e3o de al\u00edquota ou modifica\u00e7\u00e3o de base de c\u00e1lculo que implique redu\u00e7\u00e3o discriminada de tributos ou contribui\u00e7\u00f5es, e outros benef\u00edcios que correspondam a tratamento diferenciado&#8221;.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2caf7c9 e-flex e-con-boxed e-con e-parent\" data-id=\"2caf7c9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e09df22 elementor-widget elementor-widget-toggle\" data-id=\"e09df22\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2351\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2351\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">DESONERA\u00c7\u00d5ES DA RECEITA \u2013 ACESSO E PROCEDIMENTOS<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2351\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2351\"><p>As esp\u00e9cies de ren\u00fancias que podem ser concedidas nos tributos municipais est\u00e3o discriminadas no\u00a0<a href=\"http:\/\/passasete.rs.gov.br\/portal\/wp-content\/uploads\/2023\/07\/codigo_tributario-Passa-Sete-1.pdf\" target=\"_blank\" rel=\"noopener\">C\u00f3digo Tribut\u00e1rio Municipal<\/a>\u00a0para cada tributo.\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2352\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2352\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">DESONERA\u00c7\u00d5ES DA RECEITA \u2013 VALORES PREVISTOS E CONCEDIDOS<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2352\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2352\"><div><span style=\"font-family: Arial, Verdana;\">O montante de tributos a ser renunciado \u00e9 projetado anualmente por ocasi\u00e3o do Processo de Planejamento no\u00a0<a href=\"http:\/\/passasete.rs.gov.br\/portal\/wp-content\/uploads\/2023\/07\/Lei-Municipal-no-1715.2021-LDO-2022-Anexo-I-Executivo-1.pdf\">Anexo de Metas Fiscais \u2013 Estimativa e Compensa\u00e7\u00e3o da Ren\u00fancia da Receita<\/a>\u00a0com base nas medidas previstas no \u201ccaput\u201d do\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp101.htm\">artigo 14 da LRF<\/a>.<\/span><\/div><div><span style=\"font-family: Arial, Verdana;\">\u00a0<\/span><\/div><div><span style=\"font-family: Arial, Verdana;\">As ren\u00fancias de receita concedidas mensalmente s\u00e3o contabilizadas e podem ser identificadas por tipo de tributo\/contribui\u00e7\u00e3o, esp\u00e9cie da ren\u00fancia e justificativa da base legal no final desta p\u00e1gina.<\/span><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2353\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2353\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">REN\u00daNCIA DA RECEITA \u2013 BENEFICI\u00c1RIOS<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2353\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2353\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u00a0 \u00a0 \u00a0 Conforme\u00a0art. 14, \u00a7 1\u00b0 da Lei 101, de 04 de maio de 2000 \u2013 Lei de Responsabilidade Fiscal\u00a0a ren\u00fancia fiscal compreende anistia,<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5460","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/passasete.rs.gov.br\/portal\/wp-json\/wp\/v2\/pages\/5460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/passasete.rs.gov.br\/portal\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/passasete.rs.gov.br\/portal\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/passasete.rs.gov.br\/portal\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/passasete.rs.gov.br\/portal\/wp-json\/wp\/v2\/comments?post=5460"}],"version-history":[{"count":31,"href":"http:\/\/passasete.rs.gov.br\/portal\/wp-json\/wp\/v2\/pages\/5460\/revisions"}],"predecessor-version":[{"id":5669,"href":"http:\/\/passasete.rs.gov.br\/portal\/wp-json\/wp\/v2\/pages\/5460\/revisions\/5669"}],"wp:attachment":[{"href":"http:\/\/passasete.rs.gov.br\/portal\/wp-json\/wp\/v2\/media?parent=5460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}