{"id":1016,"date":"2019-11-26T10:32:50","date_gmt":"2019-11-26T13:32:50","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/decisao-normativa-cat-n-05-2019-denuncia-espontanea-aplicada-no-cancelamento-extemporaneo-de-documento-fiscal-eletronico\/"},"modified":"2026-09-29T19:25:07","modified_gmt":"2026-09-29T22:25:07","slug":"decisao-normativa-cat-n-05-2019-denuncia-espontanea-aplicada-no-cancelamento-extemporaneo-de-documento-fiscal-eletronico","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/decisao-normativa-cat-n-05-2019-denuncia-espontanea-aplicada-no-cancelamento-extemporaneo-de-documento-fiscal-eletronico\/","title":{"rendered":"Decis\u00e3o Normativa CAT n\u00b0 05\/2019 \u2013 Den\u00fancia espont\u00e2nea aplicada no cancelamento extempor\u00e2neo de documento fiscal eletr\u00f4nico"},"content":{"rendered":"

A Decis\u00e3o Normativa CAT n\u00b0 05\/2019, publicada em 07\/11\/2019 pela Secretaria da Fazenda e Planejamento do Estado de S\u00e3o Paulo, autoriza a aplica\u00e7\u00e3o do instituto da den\u00fancia espont\u00e2nea nas hip\u00f3teses de cancelamento de documento fiscal eletr\u00f4nico fora dos prazos previstos na legisla\u00e7\u00e3o paulista.<\/p>\n

Desta forma, com a aplica\u00e7\u00e3o da den\u00fancia espont\u00e2nea, o contribuinte poder\u00e1 solicitar o cancelamento de documento fiscal eletr\u00f4nico, via sistema eletr\u00f4nico da Secretaria da Fazenda<\/a> e Planejamento ou junto ao Posto Fiscal de sua jurisdi\u00e7\u00e3o, dependendo da data em que ocorrer a solicita\u00e7\u00e3o e do tipo de documento a ser cancelado, ap\u00f3s o transcurso do prazo regulamentar, sem que haja a aplica\u00e7\u00e3o das penalidades previstas no artigo 85, inciso IV, al\u00ednea \u201cz1\u201d, da Lei 6.374\/89, isto \u00e9, n\u00e3o haver\u00e1 a aplica\u00e7\u00e3o das multas. \u00a0<\/p>\n

Importante ressaltar que a autoriza\u00e7\u00e3o prevista pela Decis\u00e3o Normativa CAT n\u00b0 05\/2019, ou seja, a aplica\u00e7\u00e3o da den\u00fancia espont\u00e2nea nos casos de cancelamento de documento fiscal eletr\u00f4nico fora dos prazos previstos na legisla\u00e7\u00e3o paulista, est\u00e1 condicionada \u00e0 ocorr\u00eancia concomitante das seguintes situa\u00e7\u00f5es:<\/p>\n

    \n
  1. iniciativa do contribuinte de comunicar irregularidade ao fisco, relativo ao cancelamento de documentos fiscais eletr\u00f4nicos, visando o seu saneamento, e<\/li>\n<\/ol>\n
      \n
    1. a inexist\u00eancia de procedimento administrativo ou medida de fiscaliza\u00e7\u00e3o relacionada com a referida infra\u00e7\u00e3o.<\/li>\n<\/ol>\n

      Com rela\u00e7\u00e3o aos prazos previstos na legisla\u00e7\u00e3o paulista, destacamos que a Nota Fiscal Eletr\u00f4nica (NF-e) pode ser cancelada at\u00e9 24 (vinte e quatro horas), nos termos da Portaria CAT 162\/2008 e o Conhecimento de Transporte Eletr\u00f4nico (CT-e) pode ser cancelado at\u00e9 7 (sete) dias, nos termos da Portaria CAT 55\/2009, ambos contados a partir do momento da concess\u00e3o de autoriza\u00e7\u00e3o de uso.<\/p>\n

      Por fim, a Decis\u00e3o Normativa CAT n\u00b0 05\/2019 revogou a Decis\u00e3o Normativa CAT n\u00b0 02\/2015 que trazia entendimento contr\u00e1rio, bem como as respostas a consultas tribut\u00e1rias que, versando sobre a mesma mat\u00e9ria, conclu\u00edram de modo diverso.<\/p>\n

      O Tribut\u00e1rio Consultivo do Honda, Teixeira, Ara\u00fajo, Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem maiores esclarecimentos ou aux\u00edlio a respeito deste tema.<\/p>\n","protected":false},"excerpt":{"rendered":"

      A Decis\u00e3o Normativa CAT n\u00b0 05\/2019, publicada em 07\/11\/2019 pela Secretaria da Fazenda e […]<\/p>\n","protected":false},"author":1,"featured_media":1117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-1016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-noticia"],"acf":[],"yoast_head":"\nDecis\u00e3o Normativa CAT n\u00b0 05\/2019 \u2013 Den\u00fancia espont\u00e2nea aplicada no cancelamento extempor\u00e2neo de documento fiscal eletr\u00f4nico - HONDATAR Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hondatar.com.br\/en\/decisao-normativa-cat-n-05-2019-denuncia-espontanea-aplicada-no-cancelamento-extemporaneo-de-documento-fiscal-eletronico\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Decis\u00e3o Normativa CAT n\u00b0 05\/2019 \u2013 Den\u00fancia espont\u00e2nea aplicada no cancelamento extempor\u00e2neo de documento fiscal eletr\u00f4nico - 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