{"id":135140,"date":"2022-06-03T11:21:32","date_gmt":"2022-06-03T14:21:32","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/issqn-resolucao-no-04-22-do-cgoa-regulamentacao-leis-complementares-no-157-16-e-175-20-local-de-incidecnia-tributaria\/"},"modified":"2022-06-23T10:22:28","modified_gmt":"2022-06-23T13:22:28","slug":"issqn-resolucao-no-04-22-do-cgoa-regulamentacao-leis-complementares-no-157-16-e-175-20-local-de-incidecnia-tributaria","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/issqn-resolucao-no-04-22-do-cgoa-regulamentacao-leis-complementares-no-157-16-e-175-20-local-de-incidecnia-tributaria\/","title":{"rendered":"ISSQN\u2013 RESOLU\u00c7\u00c3O N\u00ba 04\/22 DO CGOA \u2013 REGULAMENTA\u00c7\u00c3O LEIS COMPLEMENTARES N\u00ba 157\/16 E 175\/20 &#8211; LOCAL DE INCID\u00caCNIA TRIBUT\u00c1RIA"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Publicada em 13\/05\/22 a mencionada resolu\u00e7\u00e3o dentre outras medidas regulamentou a obriga\u00e7\u00e3o acess\u00f3ria de padr\u00e3o nacional, denominada Declara\u00e7\u00e3o Padronizada do ISSQN (DEPISS), destinada \u00e0 declara\u00e7\u00e3o das opera\u00e7\u00f5es de presta\u00e7\u00e3o de servi\u00e7os e do Imposto Sobre Servi\u00e7os de Qualquer Natureza (ISSQN) incidente sobre os servi\u00e7os previstos nos subitens 4.22, 4.23, 5.09, 15.01 e 15.09 da lista de servi\u00e7os anexa \u00e0 Lei Complementar n\u00ba 116\/03. A Declara\u00e7\u00e3o Padronizada do ISSQN &#8211; DEPISS dever\u00e1 ser apresentada pelos prestadores de servi\u00e7os cujo ISS seja devido ao Munic\u00edpio de domic\u00edlio do tomador.\/p><\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">De acordo com o artigo 14, da resolu\u00e7\u00e3o o contribuinte ter\u00e1 de desenvolver at\u00e9 13\/08\/22 o sistema eletr\u00f4nico de padr\u00e3o unificado (DEPISS) e disponibiliz\u00e1-lo para homologa\u00e7\u00e3o do CGOA. O referido prazo poder\u00e1 ser prorrogado, uma vez, por at\u00e9 3 meses.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-135140","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135140\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=135140"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135140\/revisions\/"}],"predecessor-version":[{"id":135141,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135140\/revisions\/135141\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=135140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=135140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=135140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}