{"id":431,"date":"2024-07-24T09:26:21","date_gmt":"2024-07-24T12:26:21","guid":{"rendered":"https:\/\/sefaz.eunapolis.ba.gov.br\/?page_id=431"},"modified":"2024-08-26T15:55:05","modified_gmt":"2024-08-26T18:55:05","slug":"conselho-municipal-de-contribuintes","status":"publish","type":"page","link":"https:\/\/sefaz.eunapolis.ba.gov.br\/?page_id=431","title":{"rendered":"Conselho Municipal de Contribuintes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"431\" class=\"elementor elementor-431\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afb453e e-flex e-con-boxed e-con e-parent\" data-id=\"afb453e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-461961e elementor-widget elementor-widget-heading\" data-id=\"461961e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conselho Municipal de Contribuintes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8dca461 e-flex e-con-boxed e-con e-parent\" data-id=\"8dca461\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e82a5b5 elementor-widget elementor-widget-text-editor\" data-id=\"e82a5b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div id=\"pageBorders\" class=\"style-scope qowt-page\" contenteditable=\"false\">\u00a0<\/div><div id=\"contentsContainer\" class=\"style-scope qowt-page\"><div id=\"contents\" class=\"style-scope qowt-page\"><p id=\"E132\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E133\" class=\"qowt-font3-Arial\"><strong>O Conselho Municipal de Contribuintes &#8211; CMC<\/strong>, inicialmente criado pela Lei N\u00ba 1.006, de 28 de Setembro de 2015 com o nome de Junta de <strong>Recursos Fiscais<\/strong> e teve seu nome alterado pela Lei N\u00ba 1.407 de 25 de Setembro de 2023 \u00e9 \u00f3rg\u00e3o cogiado judiante e parit\u00e1rio, vinculado \u00e0 <strong>Secretaria da Fazenda &#8211; SEFAZ<\/strong>, e independente quanto \u00e0 sua fun\u00e7\u00e3o de julgamento, que tem por finalidade o julgamento administrativo, em grau de recurso e em car\u00e1ter definitivo, dos processos administrativos fiscais decorrentes de impugna\u00e7\u00e3o de notifica\u00e7\u00e3o de lan\u00e7amento e auto de infra\u00e7\u00e3o e auto de infra\u00e7\u00e3o relativos a tributos e multas administrados pela SEFAZ.<\/span><\/p><p id=\"E137\" class=\"qowt-stl-Normal x-scope qowt-word-para-2\"><strong><span id=\"E138\" class=\"qowt-font3-Arial\">Para consultar a Lei 1.006 na \u00edntegra, clique<\/span><span id=\"E139\" class=\"qowt-font3-Arial\"> <\/span><\/strong><a id=\"E140\" contenteditable=\"false\" href=\"https:\/\/sefaz.eunapolis.ba.gov.br\/wp-content\/uploads\/arquivos\/conselho\/lei_1006.pdf\" target=\"_blank\" rel=\"noopener\"><span id=\"E141\" class=\"qowt-font3-Arial\">aqui<\/span><span id=\"E142\" class=\"qowt-font3-Arial\">.<\/span><\/a><\/p><p id=\"E144\" class=\"qowt-stl-Normal x-scope qowt-word-para-2\"><strong><span id=\"E145\" class=\"qowt-font3-Arial\">Para consultar a Lei 1.407 na \u00edntegra, clique<\/span><span id=\"E146\" class=\"qowt-font3-Arial\"> <\/span><\/strong><a id=\"E147\" contenteditable=\"false\" href=\"https:\/\/sefaz.eunapolis.ba.gov.br\/wp-content\/uploads\/arquivos\/conselho\/lei_1407.pdf\" target=\"_blank\" rel=\"noopener\"><span id=\"E148\" class=\"qowt-font3-Arial\">aqui<\/span><span id=\"E149\" class=\"qowt-font3-Arial\">.<\/span><\/a><\/p><h4 id=\"E153\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E154\" class=\"qowt-font3-Arial\">Estrutura e Composi\u00e7\u00e3o<\/span><\/h4><p id=\"E156\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><strong><span id=\"E157\" class=\"qowt-font3-Arial\">O CMC tem a seguinte estrutura:<\/span><\/strong><\/p><ul><li id=\"E159\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E160\" class=\"qowt-font3-Arial\">Presidente e Vice-Presidente<\/span><\/li><li id=\"E162\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E163\" class=\"qowt-font3-Arial\">Presidente: Mauricio Jos\u00e9 Nery Magalh\u00e3es<\/span><\/li><li id=\"E165\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E166\" class=\"qowt-font3-Arial\">Conselheiros<\/span><\/li><li id=\"E168\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E169\" class=\"qowt-font3-Arial\">Membros Titulares<\/span><\/li><li id=\"E171\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E172\" class=\"qowt-font3-Arial\">Ramiro Criador dos Santos Neto<\/span><\/li><li>Jo\u00e3o Dam\u00e1sio de Oliveira<\/li><li id=\"E174\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E175\" class=\"qowt-font3-Arial\">Membros Suplentes<\/span><\/li><li id=\"E177\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E178\" class=\"qowt-font3-Arial\">Ant\u00f4nio Clovis Sales Amorim J\u00fanior<\/span><\/li><li id=\"E180\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E181\" class=\"qowt-font3-Arial\">Edivaldo Gon\u00e7alves de Souza<\/span><\/li><li id=\"E183\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E184\" class=\"qowt-font3-Arial\">Representantes do SICODESC<\/span><\/li><li id=\"E186\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E187\" class=\"qowt-font3-Arial\">Conselheiro Titular: Angelo Elthon Freire Herzog<\/span><\/li><li id=\"E189\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E190\" class=\"qowt-font3-Arial\">Representantes da C\u00e2mara de Dirigentes Lojistas (CDL)<\/span><\/li><li id=\"E192\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E193\" class=\"qowt-font3-Arial\">Conselheiro Titular: Carlos Augusto Pereira de Souza<\/span><\/li><li id=\"E195\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E196\" class=\"qowt-font3-Arial\">Conselheiro Suplente: Edson Alves da Silva<\/span><\/li><\/ul><\/div><\/div><div id=\"pageBorders\" class=\"style-scope qowt-page\" contenteditable=\"false\">\u00a0<\/div><div id=\"contentsContainer\" class=\"style-scope qowt-page\"><div id=\"contents\" class=\"style-scope qowt-page\"><h4 id=\"E201\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E202\" class=\"qowt-font3-Arial\">Regimento Interno:<\/span><\/h4><p id=\"E204\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E205\" class=\"qowt-font3-Arial\">Confira<\/span><span id=\"E206\" class=\"qowt-font3-Arial\"> <\/span><a id=\"E207\" contenteditable=\"false\" href=\"https:\/\/sefaz.eunapolis.ba.gov.br\/wp-content\/uploads\/arquivos\/conselho\/regimento_interno.pdf\" target=\"_blank\" rel=\"noopener\"><span id=\"E208\" class=\"qowt-font3-Arial\">aqui<\/span><span id=\"E209\" class=\"qowt-font3-Arial\"> <\/span><\/a><span id=\"E210\" class=\"qowt-font3-Arial\">na \u00edntegra o Regimento Interno do Conselho Municipal do Contribuinte.<\/span><\/p><p id=\"E214\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E215\" class=\"qowt-font3-Arial\">Contato:<\/span><\/p><p id=\"E217\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E218\" class=\"qowt-font3-Arial\">E-mail: <span style=\"color: #008000;\"><a style=\"color: #008000;\" href=\"mailto:conselhodecontribuintes@eunapolis.ba.gov.br\"><em>conselhodecontribuintes@eunapolis.ba.gov.br<\/em><\/a><\/span><\/span><\/p><p id=\"E222\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E223\" class=\"qowt-font3-Arial\">Legisla\u00e7\u00e3o:<\/span><\/p><p id=\"E225\" class=\"qowt-stl-Normal x-scope qowt-word-para-4\"><a id=\"E226\" contenteditable=\"false\" href=\"https:\/\/sefaz.eunapolis.ba.gov.br\/wp-content\/uploads\/arquivos\/conselho\/decreto_10952.pdf\" target=\"_blank\" rel=\"noopener\"><span id=\"E227\" class=\"qowt-font3-Arial\">Decreto N\u00ba 10.952, de 29 de setembro de 2022<\/span><\/a><\/p><p id=\"E229\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\"><span id=\"E230\" class=\"qowt-font3-Arial\">Nomeia os membros do Conselho Municipal de Contribuintes, conforme o art. 3, da Lei Municipal n\u00ba 1.006\/15, de 28 de Setembro de 2015, na forma que indica, e d\u00e1 outras provid\u00eancias.<\/span><\/p><p id=\"E236\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\">\u00a0<\/p><\/div><\/div><div id=\"contentsContainer\" class=\"style-scope qowt-page\"><div id=\"contents\" class=\"style-scope qowt-page\"><p id=\"E311\" class=\"qowt-stl-Normal x-scope qowt-word-para-0\">\u00a0<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b617db1 elementor-widget elementor-widget-heading\" data-id=\"b617db1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00favidas relacionadas ao CMC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b0f131 e-flex e-con-boxed e-con e-parent\" data-id=\"0b0f131\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1504201 elementor-widget elementor-widget-accordion\" data-id=\"1504201\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2201\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2201\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Qual a finalidade do Conselho Municipal de Contribuintes?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2201\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2201\"><p><span style=\"font-weight: 400;\">O Conselho tem como finalidade o julgamento administrativo em grau de recurso e em car\u00e1ter definitivo, dos processos administrativos fiscais decorrentes de impugna\u00e7\u00e3o de notifica\u00e7\u00e3o de lan\u00e7amento e auto de infra\u00e7\u00e3o relativo a tributos de multa administrados pela Secretaria Municipal da Fazenda (SEFAZ).<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2202\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2202\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Como \u00e9 realizada a distribui\u00e7\u00e3o dos processos para os julgadores e conselheiros do Conselho Municipal de Contribuintes?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2202\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2202\"><p><span style=\"font-weight: 400;\">Recebido o processo pelo setor do protocolo do conselho, a secretaria do CMC providenciar\u00e1: o registro no sistema de protocolo eletr\u00f4nico; a numera\u00e7\u00e3o; e rubrica das suas folhas. A distribui\u00e7\u00e3o, determinando-se o respectivo relator mediante sorteio, de forma equitativa, remeter\u00e1 \u00e0 Procuradoria Geral do Munic\u00edpio (PGM) e a secretaria do conselho encaminhar\u00e1 o processo aos relatores.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2203\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2203\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Qual o prazo de resposta das partes no Processo Administrativo julgado pelo Conselho Municipal de Contribuintes?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2203\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2203\"><p><span style=\"font-weight: 400;\">O prazo estipulado \u00e9 de 30 dias \u00fateis.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2204\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2204\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Posso ter vista dos autos dos processos julgados pelo Conselho Municipal do Contribuinte fora de suas depend\u00eancias?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2204\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2204\"><p><span style=\"font-weight: 400;\">A vista dos autos ser\u00e1 concedida, uma vez, pelo prazo m\u00e1ximo de 5 (cinco) dias, ou a realiza\u00e7\u00e3o de dilig\u00eancias que entenda necess\u00e1rias.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2205\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2205\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">poss\u00edvel a realiza\u00e7\u00e3o de per\u00edcia nos processos julgados pelo Conselho Municipal de contribuintes?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2205\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2205\"><p><span style=\"font-weight: 400;\">Sim, desde que requeridas pelas partes e deferidas pelo conselho.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2206\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2206\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Como \u00e9 realizada a sess\u00e3o de julgamento do Conselho Municipal de Contribuintes?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2206\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2206\"><p><span style=\"font-weight: 400;\">Cada processo ser\u00e1 julgado pelo seguinte rito:<\/span><\/p><p><span style=\"font-weight: 400;\">Leitura ou exposi\u00e7\u00e3o do relat\u00f3rio, pelo relator.<\/span><\/p><p><span style=\"font-weight: 400;\">Concess\u00e3o da palavra aos membros do conselho, para solicita\u00e7\u00e3o de esclarecimentos, se assim acharem necess\u00e1ria, podendo ser ouvido o fiscal autuante, estando presente, se algum julgador ou conselheiro desejar alguma explica\u00e7\u00e3o espec\u00edfica:<\/span><\/p><p><span style=\"font-weight: 400;\">2.1) Sustenta\u00e7\u00e3o oral do autuado ou seu representante e do autuante, se estiverem presentes e se desejarem fazer uso da palavra pelo prazo de 15 (quinze) minutos.<\/span><\/p><p><span style=\"font-weight: 400;\">2.2) Pronunciamento do representante da Procuradoria Geral Do munic\u00edpio PGM , pelo mesmo prazo concedido ao autuado ou seu representante.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Conselho Municipal de Contribuintes \u00a0 O Conselho Municipal de Contribuintes &#8211; CMC, inicialmente criado pela Lei N\u00ba 1.006, de 28 de Setembro de 2015 com o nome de Junta de Recursos Fiscais e teve seu nome alterado pela Lei N\u00ba 1.407 de 25 de Setembro de 2023 \u00e9 \u00f3rg\u00e3o cogiado judiante e parit\u00e1rio, vinculado \u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-431","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sefaz.eunapolis.ba.gov.br\/index.php?rest_route=\/wp\/v2\/pages\/431","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sefaz.eunapolis.ba.gov.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sefaz.eunapolis.ba.gov.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sefaz.eunapolis.ba.gov.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sefaz.eunapolis.ba.gov.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=431"}],"version-history":[{"count":25,"href":"https:\/\/sefaz.eunapolis.ba.gov.br\/index.php?rest_route=\/wp\/v2\/pages\/431\/revisions"}],"predecessor-version":[{"id":580,"href":"https:\/\/sefaz.eunapolis.ba.gov.br\/index.php?rest_route=\/wp\/v2\/pages\/431\/revisions\/580"}],"wp:attachment":[{"href":"https:\/\/sefaz.eunapolis.ba.gov.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}