https:\/\/cnm.org.br\/storage\/biblioteca\/2025\/Notas_Tecnicas\/202503_NT_CTAT_02_ISS_construcao_civil_STJ.pdf<\/a><\/p>\nDesta forma, a Confedera\u00e7\u00e3o Nacional de Munic\u00edpios (CNM), idealizadora e gestora do colegiado, recomenda \u00e0s administra\u00e7\u00f5es municipais a seguirem tais orienta\u00e7\u00f5es.
\nSabemos que a arrecada\u00e7\u00e3o do ISS \u00e9 a principal fonte de receita dos Munic\u00edpios, assim, a consideramos que a atua\u00e7\u00e3o das administra\u00e7\u00f5es tribut\u00e1rias locais, ser\u00e1 muito importante para fortalecer a receita e evitar preju\u00edzos futuros. Desta forma, sua omiss\u00e3o ou aplica\u00e7\u00e3o indevida desse entendimento colaborar\u00e1 a perfeita arrecada\u00e7\u00e3o e prejudicar\u00e1 o desempenho dos Munic\u00edpios na reparti\u00e7\u00e3o do IBS (Imposto sobre Bens e Servi\u00e7os), institu\u00eddo pela Reforma Tribut\u00e1ria \u2013 EC n\u00ba 132\/2023 e LC n\u00ba 214\/25.<\/p>\n","protected":false},"excerpt":{"rendered":"
Munic\u00edpios dever\u00e3o se atentarem \u00e0s orienta\u00e7\u00f5es da Nota T\u00e9cnica 02\/2025, para cobran\u00e7a do ISS na Constru\u00e7\u00e3o Civil Foi publicada pelo Conselho T\u00e9cnico das Administra\u00e7\u00f5es Tribut\u00e1rias Municipais (CTAT), a Nota T\u00e9cnica n\u00ba 02\/2025, que tem por objetivo detalhar a dedu\u00e7\u00e3o de materiais na base de c\u00e1lculo do ISS (Imposto sobre Servi\u00e7os), na constru\u00e7\u00e3o civil, \u00e0 luz do novo entendimento do STJ (Superior Tribunal de Justi\u00e7a). Segue o link para baixa-la na sua \u00edntegra: https:\/\/cnm.org.br\/storage\/biblioteca\/2025\/Notas_Tecnicas\/202503_NT_CTAT_02_ISS_construcao_civil_STJ.pdf Desta forma, a Confedera\u00e7\u00e3o Nacional de Munic\u00edpios (CNM), idealizadora e gestora do colegiado, recomenda \u00e0s administra\u00e7\u00f5es municipais a seguirem tais orienta\u00e7\u00f5es. Sabemos que a arrecada\u00e7\u00e3o do ISS \u00e9 a principal fonte de receita dos Munic\u00edpios, assim, a consideramos que a atua\u00e7\u00e3o das administra\u00e7\u00f5es tribut\u00e1rias locais, ser\u00e1 muito importante para fortalecer a receita e evitar preju\u00edzos futuros. Desta forma, sua omiss\u00e3o ou aplica\u00e7\u00e3o indevida desse entendimento colaborar\u00e1 a perfeita arrecada\u00e7\u00e3o e prejudicar\u00e1 o desempenho dos Munic\u00edpios na reparti\u00e7\u00e3o do IBS (Imposto sobre Bens e Servi\u00e7os), institu\u00eddo pela Reforma Tribut\u00e1ria \u2013 EC n\u00ba 132\/2023 e LC n\u00ba 214\/25.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"link","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-26011","post","type-post","status-publish","format-link","hentry","category-blog","post_format-post-format-link"],"_links":{"self":[{"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/posts\/26011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=26011"}],"version-history":[{"count":3,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/posts\/26011\/revisions"}],"predecessor-version":[{"id":26015,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/posts\/26011\/revisions\/26015"}],"wp:attachment":[{"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=26011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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Munic\u00edpios dever\u00e3o se atentarem \u00e0s orienta\u00e7\u00f5es da Nota T\u00e9cnica 02\/2025, para cobran\u00e7a do ISS na Constru\u00e7\u00e3o Civil