{"id":2152,"date":"2017-03-31T14:25:05","date_gmt":"2017-03-31T17:25:05","guid":{"rendered":"https:\/\/www.am3solucoes.com.br\/blog\/?p=2152"},"modified":"2021-08-26T11:33:31","modified_gmt":"2021-08-26T14:33:31","slug":"cobranca-por-emissao-de-documento-fiscal-na-pb","status":"publish","type":"post","link":"https:\/\/www.am3solucoes.com.br\/blog\/cobranca-por-emissao-de-documento-fiscal-na-pb\/","title":{"rendered":"Entra em vigor a cobran\u00e7a por emiss\u00e3o de documento fiscal na PB"},"content":{"rendered":"
Cobran\u00e7a por emiss\u00e3o de documento fiscal na Para\u00edba entra em vigor. As empresas pagar\u00e3o pagar at\u00e9 R$ 0,03 por documento fiscal emitido.<\/h6>\n

A Secretaria de Estado da Receita da Para\u00edba (SER-PB) estabeleceu a cobran\u00e7a por emiss\u00e3o de documento fiscal por parte dos contribuintes do estado. Conforme prev\u00ea a Lei Estadual n\u00ba 10.801<\/a>, publicada no fim de 2016, para emitentes de Nota Fiscal eletr\u00f4nica (NF-e), Nota Fiscal do Consumidor eletr\u00f4nica (NFC-e)<\/a> e Conhecimento de Transporte eletr\u00f4nico (CT-e).<\/p>\n

A taxa trimestral de utiliza\u00e7\u00e3o de servi\u00e7os de autoriza\u00e7\u00e3o de documentos fiscais eletr\u00f4nicos tem como base de c\u00e1lculo o n\u00famero de documentos fiscais eletr\u00f4nicos autorizados no segundo trimestre anterior ao trimestre de refer\u00eancia.<\/p>\n

Conforme esclareceu a Receita Estadual da Para\u00edba, como a taxa \u00e9 aplicada trimestralmente, tamb\u00e9m o seu pagamento pode ser dividido em tr\u00eas parcelas <\/strong>quando o valor superar tr\u00eas UFR-PB, a Unidade Fiscal de Refer\u00eancia do Estado, cujo valor unit\u00e1rio atual \u00e9 de R$ 46,41.<\/p>\n

Dessa forma, se a soma das autoriza\u00e7\u00f5es de todas as notas emitidas no per\u00edodo for igual ou maior que R$ 139,23, h\u00e1 op\u00e7\u00e3o de parcelamento.<\/p>\n

Simples Nacional<\/h5>\n

A cobran\u00e7a da taxa, que entra em vigor somente no dia 31 de mar\u00e7o, ser\u00e1 diferenciada. Como cerca de 90% dos contribuintes paraibanos s\u00e3o de micro e pequenas empresas, optantes do Simples Nacional, o valor de cada nota emitida ter\u00e1 um desconto de 50% nas autoriza\u00e7\u00f5es para essas empresas.<\/p>\n

Em vez de R$ 0,03 (tr\u00eas centavos) por documento fiscal, elas pagar\u00e3o metade deste valor (R$ 0,015). Caso os pequenos neg\u00f3cios emitam at\u00e9 600 notas eletr\u00f4nicas no per\u00edodo de um trimestre, estar\u00e3o isentas de qualquer pagamento das notas.<\/p>\n

Meio de pagamento<\/h5>\n

O pagamento da taxa trimestral de utiliza\u00e7\u00e3o de servi\u00e7os de autoriza\u00e7\u00e3o de documentos fiscais eletr\u00f4nicos \u00e9 realizado at\u00e9 o \u00faltimo dia \u00fatil do terceiro m\u00eas do trimestre de refer\u00eancia.<\/p>\n

Os d\u00e9bitos decorrentes do n\u00e3o recolhimento, no prazo legal, da taxa trimestral de utiliza\u00e7\u00e3o de servi\u00e7os de autoriza\u00e7\u00e3o de documentos fiscais eletr\u00f4nicos, a que se refere este Decreto, ficar\u00e3o sujeitos a multa de 0,33% por dia de atraso.<\/p>\n

O servi\u00e7o de emiss\u00e3o de documentos fiscais eletr\u00f4nicos ser\u00e1 suspenso de of\u00edcio quando o pagamento da taxa trimestral de utiliza\u00e7\u00e3o de servi\u00e7os de autoriza\u00e7\u00e3o n\u00e3o for realizado at\u00e9 o \u00faltimo dia \u00fatil do terceiro m\u00eas do trimestre de refer\u00eancia.<\/p>\n

As cobran\u00e7as come\u00e7aram a chegar em algumas empresas. O sistema da Receita Estadual ATF j\u00e1 gera o boleto com o valor correto, sem necessidade de emiss\u00e3o de qualquer arquivo para informar.<\/p>\n","protected":false},"excerpt":{"rendered":"

Cobran\u00e7a por emiss\u00e3o de documento fiscal na Para\u00edba entra em vigor. As empresas pagar\u00e3o pagar at\u00e9 R$ 0,03 por documento fiscal emitido. A Secretaria de Estado da Receita da Para\u00edba (SER-PB) estabeleceu a cobran\u00e7a por emiss\u00e3o de documento fiscal por parte dos contribuintes do estado. Conforme prev\u00ea a Lei Estadual n\u00ba 10.801, publicada no fim […]<\/p>\n","protected":false},"author":2,"featured_media":8812,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2152","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-e-tributario"],"yoast_head":"\nCobran\u00e7a por emiss\u00e3o de documento fiscal entra em vigor<\/title>\n<meta name=\"description\" content=\"Entra em vigor a cobran\u00e7a por emiss\u00e3o de documento fiscal na Para\u00edba. 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