{"id":31660,"date":"2025-04-29T15:26:30","date_gmt":"2025-04-29T18:26:30","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?page_id=31660"},"modified":"2026-01-06T10:36:26","modified_gmt":"2026-01-06T13:36:26","slug":"calendario-tributario","status":"publish","type":"page","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/calendario-tributario\/","title":{"rendered":"Calend\u00e1rio Tribut\u00e1rio"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;|0px||0px|true|true&#8221; custom_padding=&#8221;0px|0px|0px|0px|true|true&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; custom_margin=&#8221;|0px||0px|true|true&#8221; custom_padding=&#8221;0.5rem|0px|0rem|0px|false|true&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Par\u00e1grafo&#8221; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>O <strong>Calend\u00e1rio de Recolhimento de Tributos Municipais (CARTRIM)<\/strong> \u00e9 o instrumento oficial que organiza e divulga as datas, formas e condi\u00e7\u00f5es de pagamento dos tributos municipais devidos pelos contribuintes no respectivo exerc\u00edcio fiscal.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Par\u00e1grafo&#8221; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Com base na Lei n\u00ba 2.597\/08, o CARTRIM disciplina a arrecada\u00e7\u00e3o de tributos como o IPTU (Imposto Predial e Territorial Urbano), ISS (Imposto Sobre Servi\u00e7os de Qualquer Natureza) e taxas municipais, entre outros.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Par\u00e1grafo&#8221; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Al\u00e9m disso, o calend\u00e1rio define os prazos de vencimento, as op\u00e7\u00f5es de pagamento, eventuais descontos para quita\u00e7\u00e3o antecipada e os \u00edndices oficiais de atualiza\u00e7\u00e3o monet\u00e1ria aplic\u00e1veis aos valores cobrados.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Par\u00e1grafo&#8221; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;74.4px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>O lan\u00e7amento de of\u00edcio dos tributos municipais, realizado anualmente, \u00e9 acompanhado pela publica\u00e7\u00e3o do CARTRIM, que assegura a publicidade e a transpar\u00eancia das obriga\u00e7\u00f5es tribut\u00e1rias dos contribuintes. Nesse contexto, s\u00e3o tamb\u00e9m divulgados:<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; custom_padding=&#8221;0px||0px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Lista&#8221; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul style=\"list-style-type: '- ';\">\n<li>Os prazos de vencimento dos tributos;<\/li>\n<li>As formas de pagamento e descontos para quita\u00e7\u00e3o antecipada;<\/li>\n<li>O \u00edndice de atualiza\u00e7\u00e3o dos valores tribut\u00e1rios;<\/li>\n<li>A tabela atualizada de valores de refer\u00eancia prevista na legisla\u00e7\u00e3o;<\/li>\n<li>O CARTRIM garante transpar\u00eancia e facilita o cumprimento das obriga\u00e7\u00f5es fiscais pelos contribuintes;<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; custom_margin=&#8221;|0px||0px|false|true&#8221; custom_padding=&#8221;0px||0px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Par\u00e1grafo&#8221; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Consulte as resolu\u00e7\u00f5es nos links abaixo:<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Lista&#8221; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;|||0.5rem|false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2026\/01\/05.pdf\">CARTRIM 2026 (Resolu\u00e7\u00e3o n\u00b0 16\/SMF\/2025 \u2014 Di\u00e1rio Oficial 05\/11\/2025)<\/a>;<\/li>\n<li><a href=\"https:\/\/diariooficial.niteroi.rj.gov.br\/do\/2024\/11_Nov\/09.pdf#page=4\">CARTRIM 2025 (Resolu\u00e7\u00e3o n\u00ba 15\/SMF\/2024 \u2014 Di\u00e1rio Oficial 09\/11\/2024)<\/a>;<\/li>\n<li><a href=\"https:\/\/diariooficial.niteroi.rj.gov.br\/do\/2023\/11_Nov\/09.pdf#page=6\">CARTRIM 2024 (Resolu\u00e7\u00e3o n\u00ba 82\/SMF\/2023 \u2014 Di\u00e1rio Oficial 09\/11\/2023)<\/a>;<\/li>\n<li><a href=\"https:\/\/diariooficial.niteroi.rj.gov.br\/do\/2022\/11_Nov\/08.pdf#page=6\">CARTRIM 2023 (Resolu\u00e7\u00e3o n\u00ba 73\/SMF\/2022 \u2014 Di\u00e1rio Oficial 08\/11\/2022)<\/a>;<\/li>\n<li><a href=\"https:\/\/diariooficial.niteroi.rj.gov.br\/do\/2021\/11_Nov\/24.pdf#page=11\">CARTRIM 2022 (Resolu\u00e7\u00e3o n\u00ba 62\/SMF\/2021 \u2014 Di\u00e1rio Oficial 24\/11\/2021)<\/a>;<\/li>\n<li><a href=\"https:\/\/diariooficial.niteroi.rj.gov.br\/do\/2020\/10_Out\/23.pdf#page=4\">CARTRIM 2021 (Resolu\u00e7\u00e3o n\u00ba 50\/SMF\/2020 \u2014 Di\u00e1rio Oficial 23\/10\/2020)<\/a>;<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; custom_margin=&#8221;|0px||0px|false|true&#8221; custom_padding=&#8221;0px||0px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Taxas valores&#8221; _builder_version=&#8221;4.20.4&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;32.8px&#8221; custom_padding=&#8221;23px|||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"\/site\/taxas-e-multas-valores\/\"><strong>Taxas valores<\/strong><\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Calend\u00e1rio de Recolhimento de Tributos Municipais (CARTRIM) \u00e9 o instrumento oficial que organiza e divulga as datas, formas e condi\u00e7\u00f5es de pagamento dos tributos municipais devidos pelos contribuintes no [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_usar_header_alternativo":false,"footnotes":""},"class_list":["post-31660","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/pages\/31660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/comments?post=31660"}],"version-history":[{"count":5,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/pages\/31660\/revisions"}],"predecessor-version":[{"id":34263,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/pages\/31660\/revisions\/34263"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=31660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}