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</style><body> <style>body{display: block !important;}</style><div id="conteudoSEFAZ"><table border="0" cellpadding="0" cellspacing="0" width="100%"> <tbody> <tr> <td> </td> </tr> <tr> </tr> <tr> <td> </td> </tr> <tr> <td> <div style="overflow: auto;"> <table border="0" cellpadding="0" cellspacing="0" width="100%"> <tbody> <tr> <td style="width: 50%;"> <div style="overflow: auto;"> <table border="1" cellspacing="0" style="width: 60%;"> <tbody> <tr> <td class="legislacao_data_publicacao">Publicada no D.O.E. de 24.03.2021, pág. 06.</td> </tr> <tr> <td class="legislacao_data_publicacao">Este texto não substitui o publicado no D.O.E.</td> </tr> </tbody> </table> </div> </td> <td style="width: 50%;"> <div style="overflow: auto;"> <table align="right" border="1" cellspacing="0" width="90%"> <tbody> <tr> <td class="legislacao_indice_remissivo" width="100%"><strong style="color: rgb(64, 64, 64);">Indice Remissivo:</strong> Letra N - <a href="/ts/page_redirect/aHR0cDovL3d3dy5mYXplbmRhLnJqLmdvdi5icjo4MC9zZWZhei9mYWNlcy9vd1Jlc291cmNlLmpzcHg/ej1vcmFjbGUud2ViY2VudGVyLmRvY2xpYiUyMXM4YmJhOThmZl80Y2JiXzQwYjhfYmVlZV8yOTZjOTE2YTIzZWQlMjFVQ01TZXJ2ZXIlMjUyM2REb2NOYW1lJTI1M0FXQ0M0MjAwMDAxNTAzOCUyMSUyMQ==" resourceid="UCMServer#dDocName:WCC42000015038" serviceid="oracle.webcenter.doclib">NFC-e</a></td> </tr> </tbody> </table> </div> </td> </tr> <tr> <td colspan="2"> <div style="overflow: auto;"> <table border="0" cellspacing="0" width="100%"> <tbody> <tr> <td colspan="4" valign="top"> </td> </tr> <tr> <td colspan="4" style="text-align: center;"><strong>RESOLUÇÃO SEFAZ Nº 209 DE 23 DE MARÇO DE 2021</strong></td> </tr> <tr> <td colspan="4" style="text-align: center;"> </td> </tr> <tr> <td valign="top" width="20%"> </td> <td valign="top" width="25%"> </td> <td valign="top" width="25%"> </td> <td style="text-align: justify;">ALTERA OS ANEXOS II-A - DA NOTA FISCAL DE CONSUMIDOR ELETRÔNICA (NFC-e) E XIII - DOS PROCEDIMENTOS ESPECIAIS, DA PARTE II DA RESOLUÇÃO SEFAZ Nº 720/2014, PARA INCLUIR PROCEDIMENTOS A SEREM ADOTADOS NO CASO DE ERRO NO DESTAQUE DO IMPOSTO NO DOCUMENTO FISCAL.</td> </tr> <tr> <td colspan="4" style="text-align: justify;"> </td> </tr> <tr> <td colspan="4"> <p style="text-align: justify;">O <strong>SECRETÁRIO DE ESTADO DE FAZENDA</strong>, no uso de suas atribuições legais conferidas pelo inc. II do parágrafo único do <a href="/ts/page_redirect/aHR0cDovL2FsZXJqbG4xLmFsZXJqLnJqLmdvdi5ici9jb25zdGVzdC5uc2YvMTE3MWM1YmM1NWNjODYxYjAzMjU2OGY1MDA3MGNmYjYvMDRhMjAyYjU3YjY0NDI0ZjAzMjU2NjdhMDA2MzczMTM/T3BlbkRvY3VtZW50" resourceid="a09da862-d343-42aa-8353-578d41fc87f1" serviceid="oracle.webcenter.relationship.url" style="text-align: justify;" target="_blank">art. 148 da Constituição do Estado do Rio de Janeiro</a>, pelo art. 87 da <a href="/ts/page_redirect/aHR0cDovL3d3dy5mYXplbmRhLnJqLmdvdi5icjo4MC9zZWZhei9mYWNlcy9vd1Jlc291cmNlLmpzcHg/ej1vcmFjbGUud2ViY2VudGVyLmRvY2xpYiUyMXM4YmJhOThmZl80Y2JiXzQwYjhfYmVlZV8yOTZjOTE2YTIzZWQlMjFVQ01TZXJ2ZXIlMjUyM2REb2NOYW1lJTI1M0E5ODg3NSUyMSUyMQ==" resourceid="UCMServer#dDocName:98875" serviceid="oracle.webcenter.doclib" style="text-align: justify;">Lei nº 2.657</a>, pelo art. 4º do <a href="/ts/page_redirect/aHR0cDovL3d3dy5mYXplbmRhLnJqLmdvdi5ici9zZWZhei9mYWNlcy9tZW51X3N0cnVjdHVyZS9zZXJ2aWNvcz9fYWZyTG9vcD0yMDYzNDEwNjEzODU3NDI4NSZkYXRhc291cmNlPVVDTVNlcnZlciUyM2REb2NOYW1lJTNBODA5NzcmX2FkZi5jdHJsLXN0YXRlPTdmZncxenJyMF8zNzM=" resourceid="b2a478ae-46fc-4ed5-84b1-dc51317b1bc6" serviceid="oracle.webcenter.relationship.url">Livro XVII</a> do <a href="/ts/page_redirect/aHR0cDovL3d3dy5mYXplbmRhLnJqLmdvdi5icjo4MC9zZWZhei9mYWNlcy9vd1Jlc291cmNlLmpzcHg/ej1vcmFjbGUud2ViY2VudGVyLmRvY2xpYiUyMXM4YmJhOThmZl80Y2JiXzQwYjhfYmVlZV8yOTZjOTE2YTIzZWQlMjFVQ01TZXJ2ZXIlMjU</p></tbody></table></div></tbody></table></div></td></td></tr></tr></td></tr></tbody></table></div>...<div class="BlContainer">
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Orgão
SECRETARIA DE ESTADO DE FAZENDA - SEFAZ
UF
RJ
Espécie
RESOLUÇÃO
Data da publicação
24/03/2021
Data da edição
23/03/2021
Classificação Busca.Legal ICMS CONTRIBUINTE E RESPONSÁVEL BASE DE CÁLCULO SUBSTITUIÇÃO TRIBUTÁRIA NFC-E NF-E CFOP