NORMA DE PROCEDIMENTO FISCAL Nº 083/2012 (Revogada pela ... · Acrescentado o subitem 3.3 pelo item 1 da NPF 040/2014, em vigor em 04.06.2014, produzindo efeitos a partir de 01.01.2014

Estado do ParanáSecretaria de Estado da Fazenda

Coordenação da Receita do Estado

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NORMA DE PROCEDIMENTO FISCAL Nº 083/2012(Revogada pela NPF 056/2015)

*Ver NPF 116/2012 -: itens 1 e 2 (prorrogação de prazo deinício da obrigatoriedade da EFD);

Publicada no DOE 8794 de 10.09.2012

SÚMULA: Estabelece critérios e prazos para a obrigatoriedade deapresentação da EFD – Escrituração Fiscal Digital, prevista noRegulamento do ICMS, revoga as NPF n. 023/2010 e n. 044/2012 eadota outras providências.

O DIRETOR DA COORDENAÇÃO DA RECEITA DO ESTADO, no uso dasatribuições que lhe confere o inciso X do art. 9º do Regimento da CRE- Coordenação da Receita do Estado, aprovado pela Resolução SEFA n.88/2005,

considerando que nos termos da cláusula terceira do Ajuste SINIEF 2,de 3 de abril de 2009, a EFD – Escrituração Fiscal Digital é obrigatóriapara todos os contribuintes do ICMS a partir de 1º de janeiro de 2009;



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considerando que mediante protocolo ICMS as administraçõestributárias poderão dispensar a obrigatoriedade para algunscontribuintes ou indicar os contribuintes obrigados à EFD, tornando-afacultativa aos demais, e que a dispensa concedida poderá serrevogada a qualquer tempo por ato administrativo da unidadefederada em que o estabelecimento estiver inscrito;

considerando que o Protocolo ICMS 3, de 1º de abril de 2011, em suacláusula primeira, definiu o prazo derradeiro para que os Estadosadotem a obrigatoriedade da EFD;

considerando que o Estado do Paraná se comprometeu a instituir aEFD para todos os contribuintes até 1º de janeiro de 2014, podendoesta data ser antecipada, a critério da administração tributária;

considerando que, em atendimento às regras acordadas no referidoProtocolo ICMS, o Estado do Paraná optou por escalonar aobrigatoriedade da EFD, definindo a inclusão de grandes grupos decontribuintes periodicamente, de modo a estar, na data derradeiraestabelecida, com a totalidade dos contribuintes já obrigados à EFD;

considerando que, nos termos da cláusula quinta do Ajuste SINIEF 2,de 3 de abril de 2009, compete à administração tributária da unidadefederada a atribuição do perfil da EFD a que o estabelecimento sesujeita e



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considerando a necessidade de dar ampla publicidade aoscontribuintes, com antecedência suficiente para que possam seadaptar à nova obrigação acessória que visa a substituir os livros e odocumento mencionados no § 3º da cláusula primeira do AjusteSINIEF 2, de 3 de abril de 2009, resolve expedir a seguinte NPF -Norma de Procedimento Fiscal:

1. Fica estabelecida a obrigatoriedade da EFD - EscrituraçãoFiscal Digital de que trata o art. 264-A do RICMS, aprovado peloDecreto n. 1.980, de 21 de dezembro de 2007, conforme prazos ecritérios estabelecidos nos Anexos I a IV desta NPF.

1.1 Salvo os contribuintes já obrigados à EFD, listados no Anexo I, asnovas obrigatoriedades serão definidas pela Classificação Nacional deAtividades Econômicas – CNAE – principal da empresa e se aplicam apartir do mês de referência indicado nos Anexos II a IV desta norma,ou a partir da data de início de atividade do estabelecimento, seposterior.

1.2. As novas empresas obrigadas à EFD a partir da publicação destaNPF deverão entregar o arquivo de acordo com o leiautecorrespondente ao Perfil A, definido em Ato COTEPE. As empresasatualmente enquadradas no Perfil B deverão entregar a EFD de acordocom o Perfil A a partir de 1º de janeiro de 2014, podendo requerervoluntariamente a antecipação de alteração do perfil.

Nova redação dada ao subitem 1.2 pelo item 1 da NPF 094/2012, de 15.10.2012,



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surtindo efeitos a partir de 10.09.2012.

Redação original em vigor até 09.09.2012:

"1.2 As novas empresas obrigadas à EFD a partir da publicação desta NPF deverão entregar o arquivode acordo com o leiaute correspondente ao Perfil B, definido em Ato COTEPE. As demais empresas,enquadradas no Perfil A, poderão requerer a mudança para o Perfil B a qualquer tempo, em serviçodisponibilizado no portal RECEITA-PR (endereço: www.receita.pr.gov.br), exclusivamente pelorepresentante legal da empresa, devidamente credenciado no referido portal de serviços, sendo que a

mudança de perfil se dará a partir do mês seguinte à formalização do pedido."

1.3 A empresa que possuir estabelecimentos com CNAE diversa ficaráobrigada à EFD a partir da data da primeira obrigatoriedade previstapara quaisquer de seus estabelecimentos.

1.4 A partir de 1º de setembro de 2012, os novos estabelecimentosque se inscreverem no CAD/ICMS, ficarão obrigados à EFD a partir dadata prevista nos anexos, conforme a CNAE principal doestabelecimento.

1.5 Em caso de inscrição no CAD/ICMS de nova filial de contribuintecuja obrigatoriedade já esteja marcada pela CNAE para data futura, anova filial adotará a data de obrigatoriedade anteriormente definidapara a empresa, independentemente da CNAE.

1.6 Os contribuintes interessados poderão optar voluntariamente ouantecipar a obrigatoriedade da EFD, em caráter irretratável, mediantecomunicado que abranja todos os seus estabelecimentos situados noterritório paranaense. O comunicado deverá ser feito no portalRECEITA-PR (endereço: www.receita.pr.gov.br), exclusivamente pelo



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representante legal da empresa, devidamente credenciado no referidoportal de serviços, sendo que a obrigatoriedade da EFD se dará apartir do mês seguinte à formalização do pedido.

Ver item 4 da NPF 116/2012.

1.7 A obrigatoriedade aqui referida não se aplica aos contribuintesoptantes pelo Regime Especial Unificado de Arrecadação de Tributos eContribuições devidos pelas Microempresas e Empresas de PequenoPorte - Simples Nacional, de que trata a Lei Complementar n. 123, de14 de dezembro de 2006.

2. Orientações sobre a EFD, sua documentação técnica elegislação pertinente estão disponíveis para consulta no site daSecretaria de Estado da Fazenda do Paraná, no endereço eletrônicowww.fazenda.pr.gov.br, menu SERVIÇOS - EFD/SPED – Fiscal.

2.1 Os anexos desta NPF também estão disponíveis no site referido,sendo que a sua autenticidade poderá ser confirmada mediante aaplicação do algoritmo MD5 – “Message Digest 5”, conforme as chavesde codificação digitais a seguir:

a) Anexo I – Lista consolidada dos contribuintes paranaenses jáobrigados à EFD até o dia 31/08/2012:

HashCode MD5 "9CDE1E230F57DFE5A510F7547DE3D8E2";



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b) Anexo II – Relação de CNAE cujos contribuintes estão obrigados àEFD a partir da competência MAIO/2013:

HashCode MD5 "92FE2466CDD7B908B7F055265BDEF84D";

Nova redação dada à alínea "b" pelo item 3 da NPF 116/2012, em vigor a partir de20.12.2012.

Redação original em vigor de 10.09.2012 até 19.12.2012:

"b) Anexo II – Relação de CNAE cujos contribuintes estão obrigados à EFD a partir da

competência JANEIRO/2013:

HashCode MD5 "369828E5DBF632D3C0FB9CB6980552F7";"

* VER NPF 116/2012 -: item 1 (prorrogação de prazo de início da obrigatoriedade daEFD);

c) Anexo III – Relação de CNAE cujos contribuintes estão obrigados àEFD a partir da competência JULHO/2013:

HashCode MD5 "09B51F4099E237AA008739EB9F0404F8";

Nova redação dada à alínea "c" pelo item 3 da NPF 116/2012, em vigor a partir de20.12.2012.

Redação original em vigor de 10.09.2012 até 19.12.2012:

"c) Anexo III – Relação de CNAE cujos contribuintes estão obrigados à EFD a partir da

competência MAIO/2013:

HashCode MD5 "6FD7D5E7F241DA4F97AECA4D3BD45580";"



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* VER NPF 116/2012 -: item 2 (prorrogação de prazo de início da obrigatoriedade da

EFD);

d) Anexo IV – Relação de CNAE cujos contribuintes estão obrigados àEFD a partir da competência SETEMBRO/2013:

HashCode MD5 "6B227C47BA4566678A6159D17B1218E1".

2.2 Os contribuintes poderão consultar se estão obrigados à EFD, bemcomo a data de início da obrigatoriedade e o perfil a que estão sujeitosno endereço eletrônico www.fazenda.pr.gov.br, menu SERVIÇOS -Cadastro ICMS - Consulta ao Cadastro ICMS.

3. Por força da cláusula primeira, § 2º, e da cláusula segunda doProtocolo ICMS 3/2011, a partir de 1º de janeiro de 2014 aobrigatoriedade da EFD fica estendida a todos os contribuintesparanaenses inscritos no CAD/ICMS, exceto àqueles optantes peloSimples Nacional.

3.1 A partir da data de início da obrigatoriedade, os estabelecimentosficam obrigados a utilizar a EFD até a data da baixa definitiva dainscrição no CAD/ICMS, independentemente de eventual alteração doregime tributário ou de CNAE.

3.2 O MEI – Microempreendedor Individual, a Microempresa ou aEmpresa de Pequeno Porte, que por qualquer motivo for excluído do



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Simples Nacional a partir de 1º de janeiro de 2014, estará obrigado àEFD a partir do mês da alteração de regime.

3.3 O estabelecimento de contribuinte obrigado à EFD será dispensadode entregar os arquivos estabelecidos no Convênio ICMS 57/95 e noinciso I da cláusula terceira do Convênio ICMS 81/93, a partir de 1º dejaneiro de 2014 (Protocolo ICMS 177/2013).

Acrescentado o subitem 3.3 pelo item 1 da NPF 040/2014, em vigor em 04.06.2014,produzindo efeitos a partir de 01.01.2014.

3-A. A escrituração do Livro de Registro de Controle daProdução e do Estoque - LRCPE é obrigatória a partir de 1º de janeirode 2016 para os estabelecimentos industriais ou a eles equiparadospela legislação federal e para os estabelecimentos atacadistas (AjusteSINIEF 17/2014).

Nova redação dada ao item 3-A pelo item 1 da NPF 107/2014, produzindo efeitos apartir de 27.11.2014.

Redação anterior acrescentada pelo item 1 da NPF 068/2014, produzindo efeitos de 05.08.2014 até

26.11.2014:

"3-A. A escrituração do Livro de Registro de Controle da Produção e do Estoque – LRCPE, peloscontribuintes a ela obrigados nos termos do § 4º do art. 63 do Convênio S/N, de 15 de dezembro de

1970, será obrigatória na EFD a partir de (Ajuste SINIEF 10/2014):

3-A.1. 1º de janeiro de 2015, para os contribuintes relacionados em protocolo ICMS celebrado entre

as administrações tributárias das unidades federadas e a RFB – Receita Federal do Brasil;

3-A.2. 1º de janeiro de 2016, para os demais contribuintes."



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4. No caso de fusão, incorporação ou cisão, a obrigatoriedade deque trata o item 1 se estende à empresa incorporadora, cindida ouresultante da cisão ou fusão, a qual deverá comunicar a adesão à EFDnos termos do item 1.6 desta NPF.

5. Ficam revogadas as Normas de Procedimento Fiscal n. 023,de 29 de março de 2010, e n. 044, de 21 de maio de 2012.

6. Esta NPF entrará em vigor na data da sua publicação.

COORDENAÇÃO DA RECEITA DO ESTADO, Curitiba, em 4 de setembrode 2012.

Leonildo PratiAssessor Geral – CRE/GABCompetência Delegada pela Portaria 02/2011

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;<=V<B=@<VA;;;BC?>@;B>>?DDC@; E PJUGSEFOCOGFQOLOTJSOQLOSJZLGNOUHQE ;BA;?A<;BB

;<=V<?=<XWA;;;BCWW@;B>V<XVCBB E YLHLFbLMNLIOSLHEUOHLTFGTEOUHQE ;BA;?A<;BB

;<=V<?=<XWA;;;<CB?@;?@@<W;CXX E YLHLFbLMNLIOSLHEUOHLTFGTEOUHQE ;BA;?A<;BB

;<=V<X=W;;A;;;BC>W@;<W<>DWC@W E PENEOCOPEIEFEOJPLIETJLNOPJIHMEIGENON=E= ;BA;?A<;BB

;<=VW<=?W@A;;;BCW?@;B>@DW?CB@ Y QGN[IEFTJOQGNHIGYMGQJIEOQLOYLYGQENOUHQE ;BA;?A<;BB

;<=VW<=?W@A;;;<CBX@;<<<>;XC<> Y QGN[IEFTJOQGNHIGYMGQJIEOQLOYLYGQENOUHQE ;BA;?A<;BB

;<=VWV=;BXA;;;BC><@;BD<>>?CB< E GFQMNHIGEOFETGJFEUOQLOETJNOUESGFEQJNOGFEUONAE ;BA;BA<;;@

;<=VWV=;BXA;;;<C?W@;<B<D?WCW< E GFQMNHIGEOFETGJFEUOQLOETJNOUESGFEQJNOGFEUONAE ;BA;BA<;;@

;<=VWV=;BXA;;B?CDV@;WXBX@VC;; E GFQMNHIGEOFETGJFEUOQLOETJNOUESGFEQJNOGFEUONAE ;BA;BA<;;@

;<=VWV=>W>A;;;BC?>@;B>D?;;C>X E PJUGTJSOPEIEFEOHLULTJSMFGTETJLNOUHQE ;BA;?A<;BB

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;<=>?@=>;AB;;;@C>DA;@A;AEDCAE F GHIHJHKLMNOKPLHGNHKLMFQRSPTNPRHUSGV ;@B;?B<;@@

;<=>?<=@@@B;;;@C;>A;@WA@>XCA; F V=HV=HYNTNONPOLZHGLP[LHIHMVK\VGLHUSGV ;@B;?B<;@@

;<=>?<=@@@B;;;<CX;A;DXX@??CEA F V=HV=HYNTNONPOLZHGLP[LHIHMVK\VGLHUSGV ;@B;?B<;@@

;<=>?D=E;>B;;;@CW;A;@WA?<EC>> V SOPN[]HSNK[PKVHP[GQRSOPVUHUSGV ;@B;?B<;@@

;<=>??=XD<B;;;@C?XA;@WXDA?CX< V MVYUL HGLHFOVRPUHUSGV ;@B;?B<;@@

;<=>?A=?DEB;;;@CWAA;@WX;A?CA? V KN[SQO_HP[GQRSOPVHNHKLMNOKPLHGNHNRSLYVGLRHUSGV ;@B;?B<;@@

;<=>WD=W@<B;;;@CW@A;@WX<;DCX< F VQSLHLRSLHSNaVRHUSGV ;@B;?B<;@@

;<=>W?=@?@B;;;@C;WA;@WX?;EC>; F MVJLSPHIHMVJLSPHUSGV ;@B;?B<;@@

;<=>WW=;@EB;;;XCW>A;DXDD<DCX@ V Na ONRRLHV[GONRRVHUL]PRSPKVHUSGV ;@B;?B<;@@

;<=>>?=<<;B;;;@C;WA;@WAD<EC;? V SNO VRQUHKL[RSOQSLOVHGNHLFOVRHUSGV ;@B;?B<;@@

;<=>>>=@D@B;;<<CD;A;<AE@WACE; V \N[bNUHUSGV ;@B;@B<;;A

;<=>>>=DEWB;;;@CW@A;@>;;D@C@W F FVGN[HVQSLMLSLONRHUSGV ;@B;?B<;@@

;<=>>>=DEWB;;;<C?<A;<W<E??CEX F FVGN[HVQSLMLSLONRHUSGV ;@B;?B<;@@

;<=>>>=DEWB;;;DC<DA;D@;<@>CAX F FVGN[HVQSLMLSLONRHUSGV ;@B;?B<;@@

;<=>>>=DEWB;;;?C;?A;EA;;<WCA@ F FVGN[HVQSLMLSLONRHUSGV ;@B;DB<;@<

;<=>>A=XA<B;;;@C;?A;@>D>>;CD< V ]HOHRHKLMNOKPLHGNHOLGQSLRHVUPMN[SPKPLRHUSGV ;@B;?B<;@@

;<=>X;=W?;B;;@DC<;A;D>>EA<C;A V ONVUHKLMNOKPVUHUSGV ;@B;?B<;@@

;<=>X<=A@XB;;;@CWEA;@>@E@AC;E V VOSNK\NHNGKHNcQPVMN[SLRHNHRPRSNMVRHRBV ;@B;?B<;@@

;<=>XE=@WDB;;;@CE<A;@WXX;ACE? V dHdHUNL LUGP[LHIHKPVHUSGV ;@B;?B<;@@

;<=>XE=@WDB;;;DC@?A;?AWXXEC?? V dHdHUNL LUGP[LHIHKPVHUSGV ;@B;?B<;@@

;<=>XW=;A;B;;;@C@DA;@WADE;C@E F dH\HbHKLMNOKPLHGNHKLMFQRSPTNPRHUSGV ;@B;?B<;@@

;<=>XX=@E@B;;;@CX@A;@>DAW;CAW F KLL NOV[SNHCHKLL NOVSPTVHV]OPKLUVHKVM LHGLHSN[N[SN ;@B;?B<;@@

;<=>XX=@E@B;;;<CW<A;EAAWE<CE< F KLL NOV[SNHCHKLL NOVSPTVHV]OPKLUVHKVM LHGLHSN[N[SN ;@B;WB<;@<

;<=>A;=WX;B;;;@C@;A;@WADW;CA> F FNHNP]\SHP[GQRSOPVHNHKLMNOKPLHGNHOLQ VRHUSGV ;@B;?B<;@@

;<=>A;=WX;B;;;<C;AA;@WAEEACXA F FNHNP]\SHP[GQRSOPVHNHKLMNOKPLHGNHOLQ VRHUSGV ;@B;?B<;@@

;<=>A;=WX;B;;;?CW<A;@XDDDXCAW F FNHNP]\SHP[GQRSOPVHNHKLMNOKPLHGNHOLQ VRHUSGV ;@B;?B<;@@

;<=>A;=WX;B;;;EC?DA;@A@<EWC?< F FNHNP]\SHP[GQRSOPVHNHKLMNOKPLHGNHOLQ VRHUSGV ;@B;?B<;@@

;<=>A;=WX;B;;;WC<?A;<AD?>ECXA F FNHNP]\SHP[GQRSOPVHNHKLMNOKPLHGNHOLQ VRHUSGV ;@B;?B<;@@

;<=>A;=WX;B;;;>C;EA;ED?>E<C>; F FNHNP]\SHP[GQRSOPVHNHKLMNOKPLHGNHOLQ VRHUSGV ;@B;?B<;@@

;<=>A;=WX;B;;;XCAWA;E?D<X?C<? F FNHNP]\SHP[GQRSOPVHNHKLMNOKPLHGNHOLQ VRHUSGV ;@B;?B<;@@

;<=>A@=>W>B;;;@C;@A;?D???@CAX V KLMNOKPLHGNHOLGQSLRHVUPMN[SPKPLRHTPKLJVHUSGVCMN ;@B;?B<;@@

;<=>AX=;W>B;;;@C?AA;@>;A?>CEX V NKLUL]PKVHGPRSOPFQPGLOVHGNHKLMFQRSPTNPRHUSGV ;@B;?B<;@@

;<=>AX=;W>B;;;DC;;A;@X@AAACX> V NKLUL]PKVHGPRSOPFQPGLOVHGNHKLMFQRSPTNPRHUSGV ;@B;?B<;@@

;<=>AA=A;>B;;;@CAXA;@X>>D?CDX V RaHP[GQRSOPVUHGNHUVRSPKLRHUSGV ;@B;?B<;@@

;<=X;X=>;XB;;<<C<DA;@EW>A?CX@ V KLM V[\PVHGNHFNFPGVRHGVRHVMNOPKVRHCHVMFNT ;@B;@B<;;A

;<=X;X=>;XB;;WACA>@;@;A>D?C;< V KLM V[\PVHGNHFNFPGVRHGVRHVMNOPKVRHCHVMFNT ;@B;@B<;;A

;<=X;X=>;XB;;>WC@WA;?E?D<AC<X V KLM V[\PVHGNHFNFPGVRHGVRHVMNOPKVRHCHVMFNT ;@B;@B<;;A

;<=X;X=>;XB;;X;C;;@<>;;X??C<D V KLM V[\PVHGNHFNFPGVRHGVRHVMNOPKVRHCHVMFNT ;@B;@B<;;A

;<=X;X=>;XB;;X@CXDA;<@>WX<CA@ V KLM V[\PVHGNHFNFPGVRHGVRHVMNOPKVRHCHVMFNT ;@B;@B<;;A

;<=X;X=>;XB;;A?C;WA;DEWX>>C@E V KLM V[\PVHGNHFNFPGVRHGVRHVMNOPKVRHCHVMFNT ;@B;@B<;;A

;<=X;X=>;XB;@<>C;AA;?AA?>>C?? V KLM V[\PVHGNHFNFPGVRHGVRHVMNOPKVRHCHVMFNT ;@B@;B<;;A

;<=X;X=>;XB;@DDC?AA;ED>W<?C@? V KLM V[\PVHGNHFNFPGVRHGVRHVMNOPKVRHCHVMFNT ;@B@;B<;@;

;<=X@;=@D@B;;;@CW;A;@><>>XCDW V [N HV]OLHMVcQP[VRHV]OPKLUVRHUSGV ;@B;?B<;@@

;<=X@;=@D@B;;;<C?;A;@>???@CWD V [N HV]OLHMVcQP[VRHV]OPKLUVRHUSGV ;@B;?B<;@@

;<=X@;=@D@B;;;DC<@A;@XA?DWC@A V [N HV]OLHMVcQP[VRHV]OPKLUVRHUSGV ;@B;?B<;@@

;<=X@;=@D@B;;;?C;<A;<W>>;XCAX V [N HV]OLHMVcQP[VRHV]OPKLUVRHUSGV ;@B;?B<;@@

;<=X@;=?@XB;;;@CA;A;<X?EDECWD V UPFOVHUL]PRSPKVHNHSOV[R LOSNRHUSGV ;@B;?B<;@@

;<=X@;=W<@B;;;@CWWA;@>D<D@C;< V RPMLUGNRHVKLRHFOVRPUHUSGV ;@B;?B<;@@

;<=X@?=<XWB;;;<CEEA;@>AX>ACWE V P[NO]_HVQSLMLSPTNHR_RSNMRHGLHFOVRPUHUSGV ;@B;@B<;;A

;<=X@W=@@@B;;;@C;?A;@>@WW<CE< V \V_L[PbHP[GQRSOPVHNHKLMHGNHOLGQSLRHNUNSOL[PKLRHUSGV ;@B;?B<;@@

;<=X@W=?;>B;;;@C@>A;<WWW@EC;A V NQOLCRNOTPKNHKLMNOKPLHNHON VOVKVLHUSGVHCHN ` ;@B;?B<;@@

;<=X@W=WAWB;;;@CE?A;@X;E>AC<A V L[SVMNGHYVOMVKNQSPKVHUSGV ;@B;?B<;@@

;<=X<@=>;@B;;;@C@>A;@><>DEC;? V QOPUVRSHUVRSPKLRHGLHFOVRPUHUSGV ;@B;?B<;@@

;<=XD@=EW<B;;;@C;<A;@X>A@@C>> V MVGPRL[H]VOGN[HKLMUHNHSOVGP[]HGNHOLGQSLRHVUPMN[SPKPLR ;@B;?B<;@@

;<=XD@=EW<B;;;<CADA;D>@EE>C;< V MVGPRL[H]VOGN[HKLMUHNHSOVGP[]HGNHOLGQSLRHVUPMN[SPKPLR ;@B;?B<;@@

;<=XD<=@>AB;;;@C>AA;?;?XWECX< F V=F=HRV[]QNSVHIHKPVHUSGV ;@B;?B<;@@

;<=XD<=@>AB;;;<CE;A;?<AX;>C>; F V=F=HRV[]QNSVHIHKPVHUSGV ;@B;?B<;@@

;<=XD<=@>AB;;;DCD;A;?AD?DWC?? F V=F=HRV[]QNSVHIHKPVHUSGV ;@B;?B<;@@

;<=XD<=@>AB;;;?C@@A;?AD?DACA> F V=F=HRV[]QNSVHIHKPVHUSGV ;@B;?B<;@@

;<=XD<=@>AB;;;EC;;A;E;?X;;C>X F V=F=HRV[]QNSVHIHKPVHUSGV ;@B;?B<;@@

;<=XD<=@>AB;;;WCXDA;EDDE@AC>; F V=F=HRV[]QNSVHIHKPVHUSGV ;@B;?B<;@@

;<=XD<=@>AB;;;>CW?A;EW@;>;CXE F V=F=HRV[]QNSVHIHKPVHUSGV ;@B;WB<;@@

;<=XE?=DX>B;;;@C>AA;@><EXDC>X V G_[NVHFOVRPUHR=V= ;@B;@B<;;A

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;<=>?@=A>BC;;;<D?;E;F>EE?FDBF G HIJKGLMNGOPQLO=G= ;FC;FC<;;E

;<=>?B=EBFC;;;FD>>E;FB@FE@D>B G GLNLRLSTJOUNVSTKOLKLWNKDRTQHGHTOLQUHG ;FC;@C<;FF

;<=>?B=EBFC;;;<DXEE;@?@<>BDA@ G GLNLRLDLRKUGQVNYPSGLQUHG ;FC;@C<;FF

;<=>X;=X@<C;;;FDEXE;FBE>A>DEB G UZIOOKJ[NVWWLGVUTRTUP\KLOIOUKROLPJHVOUNPGQLHTLMNGOPQLQU ;FC;@C<;FF

;<=>XB=A@;C;;;FD@;E;<B;>>FD<> G UNGHKJKNYILKRWNKOGLHKLSTRKNSPGQP]LHKLKJKNYPGLKQKUNPSGLQ ;FC;@C<;FF

;<=>X>=>XXC;;;FD@@E;FBAX?>D>A M RTUTGSGTLRTUTSPSQKUGOLKLJGVUPSGOLQUHG ;FC;@C<;FF

;<=>X>=>XXC;;;<D<?E;A?>;;XDXE=BXAC;;;FD;BE;FB<??<DBF M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;;@D@FE;FB<??@DAA M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;;?D<<E;FB<AXAD;B M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;;BDE@E;FB<@;@D;F M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;FADA<E;<;@<BED<; M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;F@DFAE;<;AE@XD?B M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;F?D;<E;<;@AAED;A M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;FXD>?E;<;@F>;D;E M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;FBDXXE;<;@FB>D>X M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;F>D@BE;<;?FE>D>A M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;FED<>E;<;@BXXD<E M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;<;DXFE;<;A>BBDE; M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;<FD@<E;<;A>B>DBF M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;<<D<AE;<;A>BFD;A M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;<AD;@E;<;@;E@DAA M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;<@DE?E;<;@;E<DBF M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;<?DBXE;<;@A@;DAE M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;<XD?BE;<;@FEBD@E M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;<BDA>E;<;@F>FD>F M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;<>DFEE;<;@<>FD@@ M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;<ED;>E;<;@@E>DF> M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;A;DAAE;<;@?<<D>< M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;AFDF@E;<;@FEXDX> M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;A<D;AE;<;@FBXDF@ M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;A>DE;E;<AX@B;DX> M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;AEDBFE;<A@B@;D<A M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;@;D;?E;<AX?E?D>E M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;@FDEXE;<A>E@<DA? M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;@<DBBE;<@?<?>DAB M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;@AD?>E;<@>EB>DE; M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;@@DAEE;<?FBE@D@@ M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;@?DF;E;<><A<ED>< M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;@XD;EE;<E;@AXD;F M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;@BD>FE;<E@>@XD?E M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;@>DX<E;<EA<@BD;> M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;@ED@AE;<EA;A>D>A M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;?;D>BE;<E>?@FDB; M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;?FDX>E;<E>?@ADA< M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;?<D@EE;A@F@@FDA; M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;?AD<;E;A@@?E;D@< M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;?@D;;E;A@@?>XDXX M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;??DEFE;A@@?E@DBX M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;?XDB<E;A?FA>;D<E M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;?BD?AE;A?ABEXD?@ M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;?>DA@E;A?@?X>D<E M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;?EDF?E;A??>E<D;E M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;X;D?EE;A?X>;XD<F M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;XFDA;E;AXA>??DEA M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;X<DF;E;ABE@<AD<F M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;XAD;;E;ABE@A;D?; M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;X@D><E;ABE?EXD@; M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;X?DXAE;A>F>;>D?E M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;XXD@@E;A>>;;ADF> M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;XBD<?E;@;X?A@D;A M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;X>D;XE;@<E;<<D;X M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

;<=>XE=BXAC;;XEDEBE;@<E;<BD;< M ZTN NGJLSTRKNSPGQLKQKUNTLRT\KPOLQUHG ;FC;@C<;FF

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;<=>?@=A?BC;;A;D<;@;E<@<<ED@F G HIJKJLMNOIPQJORLSNQSQTJINPIUQRVNSTWL ;XC;EC<;XX

;<=>?@=A?BC;;AXD;X@;EB;BE;D<; G HIJKJLMNOIPQJORLSNQSQTJINPIUQRVNSTWL ;XC;EC<;XX

;<=>?@=A?BC;;A<D@<@;EB;BB?DEB G HIJKJLMNOIPQJORLSNQSQTJINPIUQRVNSTWL ;XC;EC<;XX

;<=>?@=A?BC;;ABDAB@;EB;B??D?@ G HIJKJLMNOIPQJORLSNQSQTJINPIUQRVNSTWL ;XC;EC<;XX

;<=>?@=A?BC;;AEDFE@;EBXXA?D?@ G HIJKJLMNOIPQJORLSNQSQTJINPIUQRVNSTWL ;XC;EC<;XX

;<=>?@=A?BC;;AFDBF@;EBXX><D;A G HIJKJLMNOIPQJORLSNQSQTJINPIUQRVNSTWL ;XC;EC<;XX

;<=>?@=A?BC;;A?DX?@;EBXX@<D>@ G HIJKJLMNOIPQJORLSNQSQTJINPIUQRVNSTWL ;XC;EC<;XX

;<=>?@=A?BC;;AAD;F@;EBX<;XD;E G HIJKJLMNOIPQJORLSNQSQTJINPIUQRVNSTWL ;XC;EC<;XX

;<=>?@=A?BC;;A>D>>@;EB@?>XD>@ G HIJKJLMNOIPQJORLSNQSQTJINPIUQRVNSTWL ;XC;EC<;XX

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NORMA DE PROCEDIMENTO FISCAL Nº 083/2012 (Revogada pela ... · Acrescentado o subitem 3.3 pelo item 1 da NPF 040/2014, em vigor em 04.06.2014, produzindo efeitos a partir de 01.01.2014