{"id":32133,"date":"2025-07-09T12:45:18","date_gmt":"2025-07-09T15:45:18","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=32133"},"modified":"2025-07-09T12:45:43","modified_gmt":"2025-07-09T15:45:43","slug":"acordao-3489-2025","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3489-2025\/","title":{"rendered":"AC\u00d3RD\u00c3O 3489\/2025"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>Sess\u00e3o 1578\u00ba. Realizada em 16\/04\/2025<strong><\/strong><\/li>\n\n\n\n<li>Processo: 030\/000279\/2024 <strong><\/strong><\/li>\n\n\n\n<li>Recorrente: &nbsp;ASTEGEL GELADEIRA E M\u00c1QUINAS LTDA <strong><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u201cEmenta: \u2013 ISS. AUTO REGULAMENTAR. N\u00e3o emiss\u00e3o de notas. Art. 121, al\u00ednea A do CTM. A simples alega\u00e7\u00e3o de indisponibilidade de dados na SEFAZ n\u00e3o elide a obriga\u00e7\u00e3o do contribuinte de comprovar, mediante documenta\u00e7\u00e3o h\u00e1bil e id\u00f4nea a origem dos recursos e a correta escritura\u00e7\u00e3o das suas receitas. Recurso Volunt\u00e1rio provido parcialmente\u201d.<\/strong><\/p>\n\n\n\n<p><strong>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2025\/07\/PROC.-0279.24-FLS.-1616-16271638-1643-1646-1647-CERTO-1.pdf\">Ac\u00f3rd\u00e3o n\u00ba 3489\/2025<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ISS. AUTO REGULAMENTAR. N\u00e3o emiss\u00e3o de notas. Art. 121, al\u00ednea A do CTM. A simples alega\u00e7\u00e3o de indisponibilidade de dados na SEFAZ n\u00e3o elide a obriga\u00e7\u00e3o do contribuinte de comprovar, mediante documenta\u00e7\u00e3o h\u00e1bil e id\u00f4nea a origem dos recursos e a correta escritura\u00e7\u00e3o das suas receitas. Recurso Volunt\u00e1rio provido parcialmente\u201d.<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_usar_header_alternativo":false,"footnotes":""},"categories":[131,126],"tags":[],"class_list":["post-32133","post","type-post","status-publish","format-standard","hentry","category-acordaos","category-ccn","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"_links":{"self":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/32133","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/comments?post=32133"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/32133\/revisions"}],"predecessor-version":[{"id":32135,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/32133\/revisions\/32135"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=32133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=32133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=32133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}