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</style><body> <html><head><style>body{display: block !important;}</style></head><body><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="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MjM2OiJhSFIwY0RvdkwzZDNkeTVtWVhwbGJtUmhMbkpxTG1kdmRpNWljam80TUM5elpXWmhlaTltWVdObGN5OXZkMUpsYzI5MWNtTmxMbXB6Y0hnL2VqMXZjbUZqYkdVdWQyVmlZMlZ1ZEdWeUxtUnZZMnhwWWlVeU1YTTRZbUpoT1RobVpsODBZMkppWHpRd1lqaGZZbVZsWlY4eU9UWmpPVEUyWVRJelpXUWxNakZWUTAxVFpYSjJaWElsTWpVeU0yUkViMk5PWVcxbEpUSTFNMEZYUTBNME1qQXdNREF4TlRBek9DVXlNU1V5TVE9PSI7czo1OiJsblR4dCI7czo1OiJORkMtZSI7czoxMDoiaWRDb250ZXVkbyI7aToxMjY4OTUyO3M6NzoidXJsVHlwZSI7czoxMToiU1RBVElDX0xJTksiO30=" 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="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MTY0OiJhSFIwY0RvdkwyRnNaWEpxYkc0eExtRnNaWEpxTG5KcUxtZHZkaTVpY2k5amIyNXpkR1Z6ZEM1dWMyWXZNVEUzTVdNMVltTTFOV05qT0RZeFlqQXpNalUyT0dZMU1EQTNNR05tWWpZdk1EUmhNakF5WWpVM1lqWTBOREkwWmpBek1qVTJOamRoTURBMk16Y3pNVE0vVDNCbGJrUnZZM1Z0Wlc1MCI7czo1OiJsblR4dCI7czo1NDoiYXJ0LiAxNDggZGEgQ29uc3RpdHVpw6fDo28gZG8gRXN0YWRvIGRvIFJpbyBkZSBKYW5laXJvIjtzOjEwOiJpZENvbnRldWRvIjtpOjEyNjg5NTI7czo3OiJ1cmxUeXBlIjtzOjExOiJTVEFUSUNfTElOSyI7fQ==" 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="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MjI0OiJhSFIwY0RvdkwzZDNkeTVtWVhwbGJtUmhMbkpxTG1kdmRpNWljam80TUM5elpXWmhlaTltWVdObGN5OXZkMUpsYzI5MWNtTmxMbXB6Y0hnL2VqMXZjbUZqYkdVdWQyVmlZMlZ1ZEdWeUxtUnZZMnhwWWlVeU1YTTRZbUpoT1RobVpsODBZMkppWHpRd1lqaGZZbVZsWlY4eU9UWmpPVEUyWVRJelpXUWxNakZWUTAxVFpYSjJaWElsTWpVeU0yUkViMk5PWVcxbEpUSTFNMEU1T0RnM05TVXlNU1V5TVE9PSI7czo1OiJsblR4dCI7czoxNDoiTGVpIG7CusKgMi42NTciO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI2ODk1MjtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9" resourceid="UCMServer#dDocName:98875" serviceid="oracle.webcenter.doclib" style="text-align: justify;">Lei nº 2.657</a>, pelo art. 4º do <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MjE2OiJhSFIwY0RvdkwzZDNkeTVtWVhwbGJtUmhMbkpxTG1kdmRpNWljaTl6WldaaGVpOW1ZV05sY3k5dFpXNTFYM04wY25WamRIVnlaUzl6WlhKMmFXTnZjejlmWVdaeVRHOXZjRDB5TURZek5ERXdOakV6T0RVM05ESTROU1prWVhSaGMyOTFjbU5sUFZWRFRWTmxjblpsY2lVeU0yUkViMk5PWVcxbEpUTkJPREE1TnpjbVgyRmtaaTVqZEhKc0xYTjBZWFJsUFRkbVpuY3hlbkp5TUY4ek56TT0iO3M6NToibG5UeHQiO3M6MTA6IkxpdnJvIFhWSUkiO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI2ODk1MjtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9" resourceid="b2a478ae-46fc-4ed5-84b1-dc51317b1bc6" serviceid="oracle.webcenter.relationship.url">Livro XVII</a> do <a href="https://busca.legal/ts/page_redirect/YTo0OntzOjQ6ImxpbmsiO3M6MzAxOiJhSFIwY0RvdkwzZDNkeTVtWVhwbGJtUmhMbkpxTG1kdmRpNWljam80TUM5elpXWmhlaTltWVdObGN5OXZkMUpsYzI5MWNtTmxMbXB6Y0hnL2VqMXZjbUZqYkdVdWQyVmlZMlZ1ZEdWeUxtUnZZMnhwWWlVeU1YTTRZbUpoT1RobVpsODBZMkppWHpRd1lqaGZZbVZsWlY4eU9UWmpPVEUyWVRJelpXUWxNakZWUTAxVFpYSjJaWElsTWpVPC9wPjwvdGJvZHk+PC90YWJsZT48L2Rpdj48L3Rib2R5PjwvdGFibGU+PC9kaXY+PC90ZD48L3RkPjwvdHI+PC90cj48L3RkPjwvdHI+PC90Ym9keT48L3RhYmxlPjwvZGl2Pi4uLjxkaXYgY2xhc3M9IjtzOjU6ImxuVHh0IjtzOjk2OiJQYXJhIGNvbnRpbnVhciBhIGxlaXR1cmEsIHBvciBmYXZvciBlc2NvbGhhIHVtYSBkYXMgb3DDp8O1ZXM6IENhZGFzdHJlLXNlIGdyYXR1aXRhbWVudGUgb3UgTG9naW4iO3M6MTA6ImlkQ29udGV1ZG8iO2k6MTI2ODk1MjtzOjc6InVybFR5cGUiO3M6MTE6IlNUQVRJQ19MSU5LIjt9" 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