{"id":317,"date":"2022-12-23T17:52:02","date_gmt":"2022-12-23T21:52:02","guid":{"rendered":"https:\/\/www.manaus.am.gov.br\/semef\/?page_id=317"},"modified":"2024-12-02T14:21:46","modified_gmt":"2024-12-02T18:21:46","slug":"carf-m","status":"publish","type":"page","link":"https:\/\/www.manaus.am.gov.br\/semef\/carf-m\/","title":{"rendered":"CARF-M"},"content":{"rendered":"\n<p>Conselho Administrativo de Recursos Fiscais do Munic\u00edpio \u2013 CARF-M \u00e9 o \u00d3rg\u00e3o de Segunda Inst\u00e2ncia de julgamento do Processo Administrativo Tribut\u00e1rio Contencioso do Munic\u00edpio de Manaus, com independ\u00eancia quanto \u00e0 fun\u00e7\u00e3o de realizar a distribui\u00e7\u00e3o da justi\u00e7a fiscal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a href=\"https:\/\/leismunicipais.com.br\/a\/am\/m\/manaus\/decreto\/2019\/473\/4726\/decreto-n-4726-2019-regulamenta-o-conselho-administrativo-de-recursos-fiscais-do-municipio-carf-m-instituido-pela-lei-n-2385-de-27-de-dezembro-de-2018-e-da-outras-providencias\" target=\"_blank\" rel=\"noreferrer noopener\">DECRETO N\u00ba 4.726 DE 30 DE DEZEMBRO DE 2019<\/a><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Compete ao CARF-M, por meio da Primeira e Segunda C\u00e2maras Julgadoras e Tribunal Pleno, apreciar mat\u00e9rias definidas na legisla\u00e7\u00e3o tribut\u00e1ria e processual tribut\u00e1ria municipal, inclusive aquelas definidas na legisla\u00e7\u00e3o de reg\u00eancia do Simples Nacional, consolidadas em Regimento Interno, abrangendo, dentre outras, a de conhecer e julgar, com fundamento jur\u00eddico-tribut\u00e1rio, os Recursos de Of\u00edcio e Volunt\u00e1rio, interpostos das decis\u00f5es de autoridades julgadoras de Primeira Inst\u00e2ncia Administrativa, solicitar dilig\u00eancia ou per\u00edcia, quando as considerar necess\u00e1rias \u00e0 instru\u00e7\u00e3o dos processos, declarar a nulidade do lan\u00e7amento quando verificar erro insan\u00e1vel em sua formaliza\u00e7\u00e3o, promovendo, sempre que poss\u00edvel, a sua devida regulariza\u00e7\u00e3o e representar ao Minist\u00e9rio P\u00fablico Estadual em rela\u00e7\u00e3o a processos, definitivamente julgados no \u00e2mbito administrativo, relativos a infra\u00e7\u00f5es que pare\u00e7am apontar crimes contra a ordem tribut\u00e1ria.<\/p>\n\n\n\n<p><strong>Acesse no menu ao lado os ac\u00f3rd\u00e3os dos Recursos julgados no \u00e2mbito deste Conselho.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":27,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/turismo.php","meta":{"footnotes":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - 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