taçâJJ de sen,iço e111desacordo co11t o úlfonnado ,w CT-e, 11twlf{estação dotomadiJr tk setviço tleclarw,do q1te a prestaçâJJ diJ sen•u;otkscrita "º CT-e nâJJ foi tkscrita co,![om,e o acordado;b) após o registro do evento referido na alúua "a", otransportador emüirá 1u,i CT-e de mutlação para cada CT-eemiâdo com erro, refere1tc imtdo-o, adot.tutdo os vtdoresparciais do serviço e do tributo, co1,sig1tmulo como 1u,J:11rezada operação "A1uúação de valor relativo à prestação deserviço de trmisporte ", iliformmtdo o ,i,í,111.ero do CT-ee11tiâdo c 011t erro e o 11totivo;c) após a e111issão do doc1u1te1tto referido na túútea"b '~ o trmtsportador deverá escriturar o CT-e de a,utlnção 110livro Registro de E1ttrndns.§ 1" O trmuportador poderá ittili,znr-se do eve1ttutdcrédüo decorre1tte do procedime,ao previsto 1teste artigoso111 e1tte após a escrituração da N F -e ou C T-e de muúação deserviço de trmtsporte, observada a legislação tributária.§ 2" N a ltipótese e11t que a 'leg islação vedar o desttujltedo ú1tposto pelo to11uui,or c o,ttribuútte do I CMS, deverá seradotado o procedü1te1tlo previsto 11,0 inciso II ,lo "caput'~St.tbstintúuto-se a declaração prevista 1ta túútea "a" pordoc 1t11ie1tt.o fisc al emiti.do p elo tomador (fite deverá i1tdicar, 1toc m1tpo "llifon1tações A dicio,uUs '~ a base de cálc,úo, oimposto dest.acado e o 1uí11uro do C T-e emiâdo com erro.§ 3º O dispost.o 1teste artigo 1tão se aplica 1u,s /Upótesesde erro p assível de c orreção medüutte carta de correção ouemissão ,t.e doc1u11e1tto fiscal complementar.§ 4" Para cada C T-e emiti.do com erro so11u1Ue ipossível a emissão de 1u11 C T -e de mudação, q,te 1tão poderáser cmteelado.§ 5º O prazo para múori,zaçiio da 1tota fiscal demudação de s ervi,ço tle trmisporte e tio C T-e de Nudação,será de 180 (cento e oüe,aa) di.as co1ttados da dtua damaori,zação de uso do CT-e a ser c orrigi.do.§ 6" O prazo para e111issão do doc1u1te1tto de mutlaçãode valores ou do registro de ""' dos e ve11tos citaáos 1to i11cisoIII, a/,úiea "a'', será tú .1.50 (cettto e cüup te1tla) dias co1ttadosdadaladaautori,za.ção de uso do C T-e n sercorrigido.§ 7° O to11uulor do serviço não c o1ttrib1tútte,allentaJivm11e1tte à ,t.eclaração 111e11cio1uula 1to úiciso II,alútea ªa", poderá registrar o e1-•e1tto rel11Cio1uulo 1w úicisoIII, alúte a "a".Art.. 736-Z-H. Para a alteração de to11uulor de se,viçoúifon1uulo üuhwitúu11e1tte 1to CT-e tia prestação de serviço detrmisporte de gás 1tnl1ua/, pelo 11,0,úú rbt.loviário, e111 virl:lulede erro tlevidn111e1tle co11,provmlo co11,o exigido pela SEF A Z,deverá ser obse,vm/o:I - o to11uu/or úullcado 11,0 CT-e origúta/, det•eráregistrar o n•ento previsto 110 ú,ciso VII ,to § 1'' do A rL 328-Z-Z-Z-M;II - após o registro tio eve,ito referido 110 üiciso I , otrmisportador ,kverá e111itir 1u1t CT-e tle mtulaçiio para c tulaC T-e e11titülo c o111 erro, refere11cimulo-o, tulotmulo os 1nes,11osvalores totais do sen•iço e do tribulo, c o1tsig11mulo co1110,u,hue,;:.a da operação "Anulação ,te valor relativo àp restação ,te sen,iço ,te trmisporle ", úifor11tmulo o 1u"u1tero ,LoCT-e e11tititlo c o111 erro e o 11tol"it•o;III - após a e11,issão tio ,loc1u11e1tlo referido 1to t,icisoII, o l:rmtsporlador deverá e11,üir 1u1t C T-e stibsti,tuto,refere,icüutdo o C T-e e111itü/o c o11t erro e c o1isig1tmtdo aexpressão "Este doc1u1te1tlo sttbstittâ o CT-e 1tº__ de__ / _ /__ e111 ,,irtzule de to11tador úifor11ttuloerro1tem1te1tle ".§ .1.º O lrmtsportador poderá 1tlilizar-se tio n•e1tbuúcri,ti,to tlecorre1tle ,lo proce,lü1te1tlo previsto 11esla cuú1S1úaso11,e1tte após a e111issiio do CT-e sitbstitttlo, observmu/o alegislação tribtt.lária§ 2º O ,/i.sposto 1teste arlígo não se aplica 1tns lúpóleses,le erro passb•el de c orreç ão 111edimtle c arta ,ie c orreção oue111issão de ,1oc ,u1te1tlo fiscal c o111ple11te1tlar.§ 3º Para cmla C T-e e111i.tü/o c o111 erro so11ie1tte épossit•el a e11,issão ,ie 1u1t CT-e ,k muúação e ILllt s1tbslítuto,q,u 1tão po,lerão ser cmicelmlos.§ 4º O praz.o para registro ,lo eve,uo c itm/o 110 üiciso I,lo "cap,t.t" ,teste artigo será de .1. 50 (ce,Uo e cútq1u1tla) ,liasco1tltulos ,la ,ln1a da a11Lorização ,k 11so ,lo C T -e a serc orrigido.§ 5º O prazo para mttorl.zação do C T -e s1tbst:it11Lo e tioCT-e de muúação será ,k .1.80 (ce11lo e oite1Ua) ,lias co1tladosda dnLa ,la 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format("truetype"); font-weight: 400; font-style: normal; } .share-font { font-family: share-icon; display: inline-block; vertical-align: middle; line-height: 1; font-weight: 400; font-style: normal; speak: none; text-decoration: inherit; text-transform: none; text-rendering: optimizelegibility; } .ico-share-email::before { content: ""; } .ico-share-facebook::before { content: ""; } .ico-share-googleplus::before { content: ""; } .ico-share-pinterest::before { content: ""; } .ico-share-twitter::before { content: ""; } .ico-share-whatsapp::before { content: ""; } .share-bar-container { display: table; border-collapse: separate; width: 100%; } .share-bar-container .share-button { display: table-cell; font-family: ProximaNova-Bold, Arial; text-transform: uppercase; letter-spacing: 0px; min-width: 40px; vertical-align: bottom; text-align: center; padding-left: 4px; } .share-bar-container .share-button:first-child { padding-left: 0px; } .share-bar-container .share-button a { display: block; padding: 9px 10px 11px; height: 20px; border-radius: 3px; text-decoration: none; box-shadow: rgba(0, 0, 0, 0.25) 0px -2px 0px inset; box-sizing: content-box; } .share-bar-container .share-button a:active { padding-bottom: 6px; box-shadow: rgba(0, 0, 0, 0.25) 0px 0px 0px inset; } .share-bar-container .share-button i { line-height: 20px; color: rgb(255, 255, 255); } .share-bar-container .share-button span { display: none; } .share-bar-container .share-button.share-full { display: inline-block; } .share-bar-container .share-button.share-full a { padding: 6px 10px 8px; } .share-bar-container .share-button.share-full span { line-height: 21px; display: inline-block; vertical-align: middle; font-size: 11px; color: rgb(255, 255, 255); width: 70px; text-align: center; } .share-bar-container .share-button.share-full .share-icon { top: inherit; transform: inherit; } .share-bar-container .share-button.share-small { display: inline-block; min-width: 34px; } .share-bar-container .share-button.share-small a { padding: 6px 7px 8px; } .share-bar-container .share-button.share-small a:active { padding-bottom: 6px; box-shadow: rgba(0, 0, 0, 0.25) 0px 0px 0px inset; } .share-bar-container .share-button.share-hidden { display: none; } .share-bar-container .svg-size { width: 20px; height: 20px; display: inline-block; } .share-bar-container .svg-size .share-icon { fill: rgb(255, 255, 255); max-width: 16px; position: relative; top: 50%; transform: translateY(-50%); display: inline-block; vertical-align: middle; } .share-facebook .svg-size .share-icon { max-width: 16px; max-height: 16px; } .share-twitter .svg-size .share-icon { max-width: 20px; max-height: 20px; } .share-googleplus .svg-size .share-icon, .share-pinterest .svg-size .share-icon, .share-whatsapp .svg-size .share-icon { max-width: 18px; max-height: 18px; } .share-email .svg-size .share-icon { max-width: 16px; } .share-theme-dark .share-button a { background-color: rgb(51, 51, 51); } .share-theme-minimal-light .share-button .svg-size .share-icon { top: 50%; transform: translateY(-50%); } .share-theme-minimal-light .share-button { display: inline-block; min-width: 34px; } .share-theme-minimal-light .share-button a { background-color: transparent; padding: 10px 15px 10px 5px; box-shadow: rgba(0, 0, 0, 0.25) 0px 0px 0px inset; } .share-theme-minimal .share-button a, .share-theme-minimal-light .share-button a { box-shadow: rgba(0, 0, 0, 0.25) 0px 0px 0px inset; } .share-theme-minimal-light .share-button a .share-icon { fill: rgb(255, 255, 255); color: rgb(255, 255, 255); } .share-theme-minimal-light .share-button a:active { padding-bottom: 10px; } .share-theme-minimal-light .share-button.share-full a, .share-theme-minimal-light .share-button.share-small a { padding: 7px; } .share-theme-minimal-light .share-button.share-full a:active, .share-theme-minimal-light .share-button.share-small a:active { padding-bottom: 7px; } .share-theme-minimal-light .share-button a span, .share-theme-minimal-light .share-button.share-full a span, .share-theme-minimal-light .share-button.share-small a span { display: none; } .share-theme-minimal .share-button .svg-size .share-icon { top: 50%; transform: translateY(-50%); } .share-theme-minimal .share-button { display: inline-block; min-width: 34px; } .share-theme-minimal .share-button a { background-color: transparent; box-shadow: rgba(0, 0, 0, 0.25) 0px 0px 0px inset; } .share-theme-minimal .share-button a:active { padding-bottom: 11px; } .share-theme-minimal .share-button.share-full a, .share-theme-minimal .share-button.share-small a { padding: 7px; } .share-theme-minimal .share-button.share-full a:active, .share-theme-minimal .share-button.share-small a:active { padding-bottom: 7px; } .share-theme-minimal .share-button a span, .share-theme-minimal .share-button.share-full a span, .share-theme-minimal .share-button.share-small a span { display: none; } .share-theme-minimal .share-facebook a .share-icon { fill: rgb(50, 92, 153); } .share-theme-minimal .share-twitter a .share-icon { fill: rgb(2, 172, 236); } .share-theme-minimal .share-googleplus a .share-icon { fill: rgb(221, 75, 57); } .share-theme-minimal .share-pinterest a .share-icon { fill: rgb(203, 32, 39); } .share-theme-minimal .share-email a .share-icon { fill: rgb(143, 158, 179); } .share-theme-minimal .share-whatsapp a .share-icon { fill: rgb(88, 173, 21); } .share-theme-minimal .share-facebook i { color: rgb(50, 92, 153); } .share-theme-minimal .share-twitter i { color: rgb(2, 172, 236); } .share-theme-minimal .share-googleplus i, .share-theme-minimal .share-pinterest i { color: rgb(221, 75, 57); } .share-theme-minimal .share-email i { color: rgb(143, 158, 179); } .share-theme-minimal .share-whatsapp i { color: rgb(88, 173, 21); } .share-theme-natural .share-button a { transition: background 300ms ease 0s; } .share-theme-natural .share-facebook a { background-color: rgb(50, 92, 153); } .share-theme-natural .share-twitter a { background-color: rgb(2, 172, 236); } .share-theme-natural .share-googleplus a { background-color: rgb(221, 75, 57); } .share-theme-natural .share-pinterest a { background-color: rgb(203, 32, 39); } .share-theme-natural .share-email a { background-color: rgb(143, 158, 179); } .share-theme-natural .share-whatsapp a { background-color: rgb(88, 173, 21); } .no-touch .share-theme-natural .share-facebook a:hover { background-color: rgb(40, 74, 133); } .no-touch .share-theme-natural .share-twitter a:hover { background-color: rgb(2, 155, 232); } .no-touch .share-theme-natural .share-googleplus a:hover { background-color: rgb(214, 60, 46); } .no-touch .share-theme-natural .share-pinterest a:hover { background-color: rgb(193, 26, 31); } .no-touch .share-theme-natural .share-email a:hover { background-color: rgb(121, 139, 164); } .no-touch .share-theme-natural .share-whatsapp a:hover { background-color: rgb(70, 157, 17); } @font-face { font-family: foundation-icons; src: url("fonts/foundation-icons.eot?#iefix") format("embedded-opentype"), url("fonts/foundation-icons.woff") format("woff"), url("fonts/foundation-icons.ttf") format("truetype"), url("fonts/foundation-icons.svg#fontcustom") format("svg"); font-weight: 400; font-style: normal; } .fi-address-book::before, .fi-alert::before, .fi-align-center::before, .fi-align-justify::before, .fi-align-left::before, .fi-align-right::before, .fi-anchor::before, .fi-annotate::before, .fi-archive::before, .fi-arrow-down::before, .fi-arrow-left::before, .fi-arrow-right::before, .fi-arrow-up::before, .fi-arrows-compress::before, .fi-arrows-expand::before, .fi-arrows-in::before, .fi-arrows-out::before, .fi-asl::before, .fi-asterisk::before, .fi-at-sign::before, .fi-background-color::before, .fi-battery-empty::before, .fi-battery-full::before, .fi-battery-half::before, .fi-bitcoin-circle::before, .fi-bitcoin::before, .fi-blind::before, .fi-bluetooth::before, .fi-bold::before, .fi-book-bookmark::before, .fi-book::before, .fi-bookmark::before, .fi-braille::before, .fi-burst-new::before, .fi-burst-sale::before, .fi-burst::before, .fi-calendar::before, .fi-camera::before, .fi-check::before, .fi-checkbox::before, .fi-clipboard-notes::before, .fi-clipboard-pencil::before, .fi-clipboard::before, .fi-clock::before, .fi-closed-caption::before, .fi-cloud::before, .fi-comment-minus::before, .fi-comment-quotes::before, .fi-comment-video::before, .fi-comment::before, .fi-comments::before, .fi-compass::before, .fi-contrast::before, .fi-credit-card::before, .fi-crop::before, .fi-crown::before, .fi-css3::before, .fi-database::before, .fi-die-five::before, .fi-die-four::before, .fi-die-one::before, .fi-die-six::before, .fi-die-three::before, .fi-die-two::before, .fi-dislike::before, .fi-dollar-bill::before, .fi-dollar::before, .fi-download::before, .fi-eject::before, .fi-elevator::before, .fi-euro::before, .fi-eye::before, .fi-fast-forward::before, .fi-female-symbol::before, .fi-female::before, .fi-filter::before, .fi-first-aid::before, .fi-flag::before, .fi-folder-add::before, .fi-folder-lock::before, .fi-folder::before, .fi-foot::before, .fi-foundation::before, .fi-graph-bar::before, .fi-graph-horizontal::before, .fi-graph-pie::before, .fi-graph-trend::before, .fi-guide-dog::before, .fi-hearing-aid::before, .fi-heart::before, .fi-home::before, .fi-html5::before, .fi-indent-less::before, .fi-indent-more::before, .fi-info::before, .fi-italic::before, .fi-key::before, .fi-laptop::before, .fi-layout::before, .fi-lightbulb::before, .fi-like::before, .fi-link::before, .fi-list-bullet::before, .fi-list-number::before, .fi-list-thumbnails::before, .fi-list::before, .fi-lock::before, .fi-loop::before, .fi-magnifying-glass::before, .fi-mail::before, .fi-male-female::before, .fi-male-symbol::before, .fi-male::before, .fi-map::before, .fi-marker::before, .fi-megaphone::before, .fi-microphone::before, .fi-minus-circle::before, .fi-minus::before, .fi-mobile-signal::before, .fi-mobile::before, .fi-monitor::before, .fi-mountains::before, .fi-music::before, .fi-next::before, .fi-no-dogs::before, .fi-no-smoking::before, .fi-page-add::before, .fi-page-copy::before, .fi-page-csv::before, .fi-page-delete::before, .fi-page-doc::before, .fi-page-edit::before, .fi-page-export-csv::before, .fi-page-export-doc::before, .fi-page-export-pdf::before, .fi-page-export::before, .fi-page-filled::before, .fi-page-multiple::before, .fi-page-pdf::before, .fi-page-remove::before, .fi-page-search::before, .fi-page::before, .fi-paint-bucket::before, .fi-paperclip::before, .fi-pause::before, .fi-paw::before, .fi-paypal::before, .fi-pencil::before, .fi-photo::before, .fi-play-circle::before, .fi-play-video::before, .fi-play::before, .fi-plus::before, .fi-pound::before, .fi-power::before, .fi-previous::before, .fi-price-tag::before, .fi-pricetag-multiple::before, .fi-print::before, .fi-prohibited::before, .fi-projection-screen::before, .fi-puzzle::before, .fi-quote::before, .fi-record::before, .fi-refresh::before, .fi-results-demographics::before, .fi-results::before, .fi-rewind-ten::before, .fi-rewind::before, .fi-rss::before, .fi-safety-cone::before, .fi-save::before, .fi-share::before, .fi-sheriff-badge::before, .fi-shield::before, .fi-shopping-bag::before, .fi-shopping-cart::before, .fi-shuffle::before, .fi-skull::before, .fi-social-500px::before, .fi-social-adobe::before, .fi-social-amazon::before, .fi-social-android::before, .fi-social-apple::before, .fi-social-behance::before, .fi-social-bing::before, .fi-social-blogger::before, .fi-social-delicious::before, .fi-social-designer-news::before, .fi-social-deviant-art::before, .fi-social-digg::before, .fi-social-dribbble::before, .fi-social-drive::before, .fi-social-dropbox::before, .fi-social-evernote::before, .fi-social-facebook::before, .fi-social-flickr::before, .fi-social-forrst::before, .fi-social-foursquare::before, .fi-social-game-center::before, .fi-social-github::before, .fi-social-google-plus::before, .fi-social-hacker-news::before, .fi-social-hi5::before, .fi-social-instagram::before, .fi-social-joomla::before, .fi-social-lastfm::before, .fi-social-linkedin::before, .fi-social-medium::before, .fi-social-myspace::before, .fi-social-orkut::before, .fi-social-path::before, .fi-social-picasa::before, .fi-social-pinterest::before, .fi-social-rdio::before, .fi-social-reddit::before, .fi-social-skillshare::before, .fi-social-skype::before, .fi-social-smashing-mag::before, .fi-social-snapchat::before, .fi-social-spotify::before, .fi-social-squidoo::before, .fi-social-stack-overflow::before, .fi-social-steam::before, .fi-social-stumbleupon::before, .fi-social-treehouse::before, .fi-social-tumblr::before, .fi-social-twitter::before, .fi-social-vimeo::before, .fi-social-windows::before, .fi-social-xbox::before, .fi-social-yahoo::before, .fi-social-yelp::before, .fi-social-youtube::before, .fi-social-zerply::before, .fi-social-zurb::before, .fi-sound::before, .fi-star::before, .fi-stop::before, .fi-strikethrough::before, .fi-subscript::before, .fi-superscript::before, .fi-tablet-landscape::before, .fi-tablet-portrait::before, .fi-target-two::before, .fi-target::before, .fi-telephone-accessible::before, .fi-telephone::before, .fi-text-color::before, .fi-thumbnails::before, .fi-ticket::before, .fi-torso-business::before, .fi-torso-female::before, .fi-torso::before, .fi-torsos-all-female::before, .fi-torsos-all::before, .fi-torsos-female-male::before, .fi-torsos-male-female::before, .fi-torsos::before, .fi-trash::before, .fi-trees::before, .fi-trophy::before, .fi-underline::before, .fi-universal-access::before, .fi-unlink::before, .fi-unlock::before, .fi-upload-cloud::before, .fi-upload::before, .fi-usb::before, .fi-video::before, .fi-volume-none::before, .fi-volume-strike::before, .fi-volume::before, .fi-web::before, .fi-wheelchair::before, .fi-widget::before, .fi-wrench::before, .fi-x-circle::before, .fi-x::before, .fi-yen::before, .fi-zoom-in::before, .fi-zoom-out::before { font-family: foundation-icons; font-style: normal; font-weight: 400; font-variant: normal; text-transform: none; line-height: 1; -webkit-font-smoothing: antialiased; display: inline-block; text-decoration: inherit; vertical-align: middle; } .fi-address-book::before { content: ""; } .fi-alert::before { content: ""; } .fi-align-center::before { content: ""; } .fi-align-justify::before { content: ""; } .fi-align-left::before { content: ""; } .fi-align-right::before { content: ""; } .fi-anchor::before { content: ""; } .fi-annotate::before { content: ""; } .fi-archive::before { content: ""; } .fi-arrow-down::before { content: ""; } .fi-arrow-left::before { content: ""; } .fi-arrow-right::before { content: ""; } .fi-arrow-up::before { content: ""; } .fi-arrows-compress::before { content: ""; } .fi-arrows-expand::before { content: ""; } .fi-arrows-in::before { content: ""; } .fi-arrows-out::before { content: ""; } .fi-asl::before { content: ""; } .fi-asterisk::before { content: ""; } .fi-at-sign::before { content: ""; } .fi-background-color::before { content: ""; } .fi-battery-empty::before { content: ""; } .fi-battery-full::before { content: ""; } .fi-battery-half::before { content: ""; } .fi-bitcoin-circle::before { content: ""; } .fi-bitcoin::before { content: ""; } .fi-blind::before { content: ""; } .fi-bluetooth::before { content: ""; } .fi-bold::before { content: ""; } .fi-book-bookmark::before { content: ""; } .fi-book::before { content: ""; } .fi-bookmark::before { content: ""; } .fi-braille::before { content: ""; } .fi-burst-new::before { content: ""; } .fi-burst-sale::before { content: ""; } .fi-burst::before { content: ""; } .fi-calendar::before { content: ""; } .fi-camera::before { content: ""; } .fi-check::before { content: ""; } .fi-checkbox::before { content: ""; } .fi-clipboard-notes::before { content: ""; } .fi-clipboard-pencil::before { content: ""; } .fi-clipboard::before { content: ""; } .fi-clock::before { content: ""; } .fi-closed-caption::before { content: ""; } .fi-cloud::before { content: ""; } .fi-comment-minus::before { content: ""; } .fi-comment-quotes::before { content: ""; } .fi-comment-video::before { content: ""; } .fi-comment::before { content: ""; } .fi-comments::before { content: ""; } .fi-compass::before { content: ""; } .fi-contrast::before { content: ""; } .fi-credit-card::before { content: ""; } .fi-cro...

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