QUESTÃO ERRADA: No que diz respeito ao SIAFI e à nota fiscal de serviços eletrônica, julgue o próximo item. Os dados contidos na nota fiscal de serviços eletrônica, que só pode ser cancelada ou substituída por iniciativa do fisco, são de responsabilidade exclusiva do contribuinte. Nesse documento fiscal, o prestador do serviço tem de ser obrigatoriamente identificado pelo CNPJ e pela inscrição municipal.
A nota fiscal de serviços eletrônica também pode, claro, ser cancelada por iniciativa do próprio contribuinte, uma vez que erros, naturalmente, podem ocorrer no desenvolver nas atividades desse, necessitando-se que uma nota fiscal anteriormente emitida seja cancelada. A iniciativa para cancelamento não é exclusiva da Fazenda Pública.
“A identificação do prestador de serviços será feita pelo CNPJ, que pode ser conjugado com a Inscrição Municipal, não sendo esta de uso obrigatório.”
“A NFS-e contém campos que reproduzem as informações enviadas pelo contribuinte e outros que são de responsabilidade do Fisco. Uma vez gerada, a NFS-e não pode mais ser alterada, admitindo-se, unicamente por iniciativa do contribuinte, ser cancelada ou substituída, hipótese esta em que deverá ser mantido o vínculo entre a nota substituída e a nova.”
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