INSTRUÇÃO NORMATIVA SEF Nº 65, DE 20 DE OUTUBRO DE 2023

Altera a Instrução Normativa SEF nº 48, de 14 de agosto de 2023, que institui a Nota Fiscal Fatura de Serviços de Comunicação Eletrônica, modelo 62, e o Documento Auxiliar da Nota Fiscal Fatura de Serviços de Comunicação Eletrônica, para implementar as disposições do Ajuste SINIEF nº 26, de 4 de agosto de 2023.

INSTRUÇÃO NORMATIVA SEF N° 65/2023Altera a Instrução Normativa SEF nº 48, de 14 de agosto de 2023, que instituia Nota Fiscal Fatura de Serviços de Comunicação Eletrônica, modelo 62, e oDocumento Auxiliar da Nota Fiscal Fatura de Serviços de Comunicação Eletrônica,para implementar as disposições do Ajuste SINIEF nº 26, de 4 de agosto de 2023.A SECRETÁRIA DE ESTADO DA FAZENDA, no uso das atribuições que lheconfere o art. 114, II, da Constituição Estadual, tendo em vista a edição do AjusteSINIEF nº 26, de 4 de agosto de 2023, resolve expedir a seguinteINSTRUÇÃO NORMATIVA:Art. 1º A Instrução Normativa SEF nº 48, de 14 de agosto de 2023, passa a vigoraracrescida do art. 19-A, com a seguinte redação:“Art. 19-A. É vedada a escrituração de NFCom que contenha apenas itens sem aindicação de Código de Situação Tributária - CST (Ajuste SINIEF 26/23).” (AC).Art. 2º Esta Instrução Normativa entra em vigor na data de sua publicação noDiário Oficial do Estado, produzindo efeitos a partir de 1º de outubro de 2023.SECRETARIA DE ESTADO DA FAZENDA, em Maceió/AL, 20 de outubro de2023.RENATA DOS SANTOSSecretária de Estado da FazendaProtocolo 780761<style>@font-face { font-family: "Cambria Math"; } @font-face { font-family: Verdana; } @font-face { font-family: "Arial Unicode MS"; } @font-face { font-family: "Arial (W1)"; } @font-face { font-family: Tahoma; } @font-face { font-family: "Segoe UI"; } @font-face { font-family: "@Arial Unicode MS"; } p.MsoNormal, li.MsoNormal, div.MsoNormal { margin: 0cm; font-size: 12pt; font-family: "Times New Roman", serif; } h1 { margin: 0cm 0cm 0cm 21.6pt; text-align: center; text-indent: -21.6pt; break-after: avoid; font-size: 8pt; font-family: "Times New Roman", serif; font-weight: bold; } h2 { margin: 0cm 0cm 0cm 28.8pt; text-indent: -28.8pt; break-after: avoid; font-size: 8pt; font-family: Arial, sans-serif; font-weight: bold; } h3 { margin: 0cm; text-align: center; break-after: avoid; font-size: 8pt; font-family: Arial, sans-serif; font-weight: bold; } h4 { margin: 0cm; break-after: avoid; font-size: 10pt; font-family: Arial, sans-serif; font-weight: bold; } p.MsoHeader, li.MsoHeader, div.MsoHeader { margin: 0cm; font-size: 12pt; font-family: "Times New Roman", serif; } p.MsoFooter, li.MsoFooter, div.MsoFooter { margin: 0cm; font-size: 12pt; font-family: "Times New Roman", serif; } p.MsoCaption, li.MsoCaption, div.MsoCaption { margin: 6pt 0cm; font-size: 12pt; font-family: "Times New Roman", serif; font-style: italic; } p.MsoList, li.MsoList, div.MsoList { margin: 0cm 0cm 6pt; font-size: 12pt; font-family: "Times New Roman", serif; } p.MsoTitle, li.MsoTitle, div.MsoTitle { margin: 12pt 0cm 6pt; break-after: avoid; font-size: 14pt; font-family: Arial, sans-serif; } p.MsoBodyText, li.MsoBodyText, div.MsoBodyText { margin: 0cm 0cm 6pt; font-size: 12pt; font-family: "Times New Roman", serif; } a:link, span.MsoHyperlink { font-family: "Times New Roman", serif; color: blue; text-decoration: underline; } a:visited, span.MsoHyperlinkFollowed { font-family: "Times New Roman", serif; color: purple; text-decoration: underline; } p { margin: 14pt 0cm 5.95pt; font-size: 12pt; font-family: "Arial Unicode MS", sans-serif; } p.MsoAcetate, li.MsoAcetate, div.MsoAcetate { margin: 0cm; font-size: 9pt; font-family: "Segoe UI", sans-serif; } span.Ttulo1Char { font-family: "Calibri Light", sans-serif; color: rgb(47, 84, 150); } span.Ttulo2Char { font-family: "Calibri Light", sans-serif; color: rgb(47, 84, 150); } span.Ttulo3Char { font-family: "Calibri Light", sans-serif; color: rgb(31, 55, 99); } span.Ttulo4Char { font-family: "Calibri Light", sans-serif; color: rgb(47, 84, 150); font-style: italic; } p.msonormal0, li.msonormal0, div.msonormal0 { margin: 14pt 0cm 5.95pt; font-size: 12pt; font-family: "Arial Unicode MS", sans-serif; } span.CabealhoChar { font-family: "Times New Roman", serif; } span.RodapChar { font-family: "Times New Roman", serif; } span.TtuloChar { font-family: "Calibri Light", sans-serif; letter-spacing: -0.5pt; } span.CorpodetextoChar { font-family: "Times New Roman", serif; } span.TextodebaloChar { font-family: "Segoe UI", sans-serif; } p.ndice, li.ndice, div.ndice { margin: 0cm; font-size: 12pt; font-family: "Times New Roman", serif; } p.TitCentral, li.TitCentral, div.TitCentral { margin: 0cm; text-align: center; font-size: 11pt; font-family: "Arial (W1)", sans-serif; } p.DOEDATA, li.DOEDATA, div.DOEDATA { margin: 0cm; text-align: center; font-size: 8pt; font-family: Arial, sans-serif; text-transform: uppercase; } p.Contedodetabela, li.Contedodetabela, div.Contedodetabela { margin: 0cm; font-size: 12pt; font-family: "Times New Roman", serif; } p.Contedodatabela, li.Contedodatabela, div.Contedodatabela { margin: 0cm; text-align: justify; font-size: 12pt; font-family: Arial, sans-serif; } p.Ttulodetabela, li.Ttulodetabela, div.Ttulodetabela { margin: 0cm; text-align: center; font-size: 12pt; font-family: "Times New Roman", serif; font-weight: bold; } p.Captulo, li.Captulo, div.Captulo { margin: 12pt 0cm 6pt; text-align: justify; break-after: avoid; font-size: 14pt; font-family: Arial, sans-serif; } p.Ttulodatabela, li.Ttulodatabela, div.Ttulodatabela { margin: 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; font-weight: bold; } p.Contedodoquadro, li.Contedodoquadro, div.Contedodoquadro { margin: 0cm 0cm 6pt; text-align: justify; font-size: 12pt; font-family: Arial, sans-serif; } p.mnormal, li.mnormal, div.mnormal { margin: 0cm 0cm 6pt; text-align: justify; text-indent: 4cm; font-size: 12pt; font-family: Arial, sans-serif; } p.ParNormal, li.ParNormal, div.ParNormal { margin: 6pt 0cm 0cm; text-align: justify; text-indent: 14.2pt; font-size: 11pt; font-family: Arial, sans-serif; } p.mcabealho, li.mcabealho, div.mcabealho { margin: 1pt 0cm 0cm; text-align: justify; font-size: 10pt; font-family: Arial, sans-serif; } p.xl24, li.xl24, div.xl24 { margin: 5pt 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; } p.xl25, li.xl25, div.xl25 { margin: 5pt 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; } p.xl26, li.xl26, div.xl26 { margin: 5pt 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; } p.xl27, li.xl27, div.xl27 { margin: 5pt 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; } p.xl28, li.xl28, div.xl28 { margin: 5pt 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; } p.xl29, li.xl29, div.xl29 { margin: 5pt 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; } p.xl30, li.xl30, div.xl30 { margin: 5pt 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; } p.xl31, li.xl31, div.xl31 { margin: 5pt 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; } p.xl32, li.xl32, div.xl32 { margin: 5pt 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; } p.xl33, li.xl33, div.xl33 { margin: 5pt 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; } p.TableContents, li.TableContents, div.TableContents { margin: 0cm; text-align: justify; font-size: 12pt; font-family: Arial, sans-serif; } p.TableHeading, li.TableHeading, div.TableHeading { margin: 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; font-weight: bold; } p.WW-Padro, li.WW-Padro, div.WW-Padro { margin: 0cm; font-size: 12pt; font-family: "Times New Roman", serif; } p.INSTRTTULO, li.INSTRTTULO, div.INSTRTTULO { margin: 0cm; text-align: center; font-size: 12pt; font-family: Arial, sans-serif; font-weight: bold; } p.ParEmenta, li.ParEmenta, div.ParEmenta { margin: 18pt 0cm 18pt 1cm; text-align: justify; font-size: 11pt; font-family: Arial, sans-serif; } p.font5, li.font5, div.font5 { margin: 14pt 0cm; font-size: 8pt; font-family: Tahoma, sans-serif; color: black; } p.font6, li.font6, div.font6 { margin: 14pt 0cm; font-size: 8pt; font-family: Tahoma, sans-serif; color: black; font-weight: bold; } p.xl34, li.xl34, div.xl34 { margin-right: 0cm; margin-left: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl35, li.xl35, div.xl35 { margin-right: 0cm; margin-left: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl36, li.xl36, div.xl36 { margin-right: 0cm; margin-left: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl37, li.xl37, div.xl37 { margin-right: 0cm; margin-left: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl38, li.xl38, div.xl38 { margin-right: 0cm; margin-left: 0cm; font-size: 8pt; font-family: Arial, sans-serif; } p.xl39, li.xl39, div.xl39 { margin-right: 0cm; margin-left: 0cm; text-align: right; font-size: 12pt; font-family: Arial, sans-serif; } p.xl40, li.xl40, div.xl40 { margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: Arial, sans-serif; } p.xl41, li.xl41, div.xl41 { margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: Arial, sans-serif; } p.xl65, li.xl65, div.xl65 { margin-right: 0cm; margin-left: 0cm; text-align: center; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl66, li.xl66, div.xl66 { margin-right: 0cm; margin-left: 0cm; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl67, li.xl67, div.xl67 { margin-right: 0cm; margin-left: 0cm; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl68, li.xl68, div.xl68 { margin-right: 0cm; margin-left: 0cm; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl69, li.xl69, div.xl69 { margin-right: 0cm; margin-left: 0cm; background: yellow; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl70, li.xl70, div.xl70 { margin-right: 0cm; margin-left: 0cm; background: yellow; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl71, li.xl71, div.xl71 { margin-right: 0cm; margin-left: 0cm; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl72, li.xl72, div.xl72 { margin-right: 0cm; margin-left: 0cm; background: yellow; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl73, li.xl73, div.xl73 { margin-right: 0cm; margin-left: 0cm; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl74, li.xl74, div.xl74 { margin-right: 0cm; margin-left: 0cm; background: yellow; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl75, li.xl75, div.xl75 { margin-right: 0cm; margin-left: 0cm; text-align: center; font-size: 10pt; font-family: Arial, sans-serif; font-weight: bold; } p.xl76, li.xl76, div.xl76 { margin-right: 0cm; margin-left: 0cm; font-size: 10pt; font-family: Arial, sans-serif; font-weight: bold; } p.xl77, li.xl77, div.xl77 { margin-right: 0cm; margin-left: 0cm; text-align: center; font-size: 10pt; font-family: Arial, sans-serif; font-weight: bold; } p.xl78, li.xl78, div.xl78 { margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: "Times New Roman", serif; } p.xl80, li.xl80, div.xl80 { margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: "Times New Roman", serif; } p.xl63, li.xl63, div.xl63 { margin-right: 0cm; margin-left: 0cm; font-size: 12pt; font-family: "Times New Roman", serif; } p.xl64, li.xl64, div.xl64 { margin-right: 0cm; margin-left: 0cm; background: rgb(217, 217, 217); font-size: 12pt; font-family: "Times New Roman", serif; font-weight: bold; } p.xl79, li.xl79, div.xl79 { margin-right: 0cm; margin-left: 0cm; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.xl81, li.xl81, div.xl81 { margin-right: 0cm; margin-left: 0cm; font-size: 9pt; font-family: Verdana, sans-serif; color: rgb(54, 54, 54); } p.msochpdefault, li.msochpdefault, div.msochpdefault { margin-right: 0cm; margin-left: 0cm; font-size: 10pt; font-family: "Times New Roman", serif; } span.Absatz-Standardschriftart { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro1 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro11 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro1111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro11111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro1111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro11111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro1111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro11111111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro111111111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro1111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro11111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart111111111111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart1111111111111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW-Absatz-Standardschriftart11111111111111111111111111111111111111 { font-family: "Times New Roman", serif; } span.WW8Num1z0 { font-family: Symbol; } span.WW8Num2z0 { font-family: Symbol; } span.WW-Fontepargpadro1111111111111111 { font-family: "Times New Roman", serif; } span.WW-Fontepargpadro11111111111111111 { font-family: "Times New Roman", serif; } span.st1 { font-family: "Times New Roman", serif; } span.st { font-family: "Times New Roman", serif; } span.highlightselected { font-family: "Times New Roman", serif; } span.ParteinferiordoformulrioChar { font-family: Arial, sans-serif; display: none; } span.Partesuperior-zdoformulrioChar { font-family: Arial, sans-serif; display: none; } span.Fontepargpadro1 { font-family: "Times New Roman", serif; } span.tablepocc { font-family: Arial, sans-serif; vertical-align: baseline; } p.tablepocp, li.tablepocp, div.tablepocp { margin: 0cm; line-height: 10pt; font-size: 8pt; font-family: Arial, sans-serif; } span.INSTRTTULOChar { font-family: Arial, sans-serif; font-weight: bold; } span.tablepocpChar { font-family: Arial, sans-serif; font-weight: normal; } .MsoChpDefault { font-size: 10pt; } @page WordSection1 { size: 18cm 842pt; margin: 0cm; } div.WordSection1 { page: WordSection1; } body{word-wrap:break-word}</style>

Atos relacionados