Publicada no D.O.E. de 30.12.2024, pág. 33.Este texto não substitui o publicado no D.O.E.
Índice remissivo: Letra I – ICMS

PORTARIA SUAR Nº 065 DE 27 DE DEZEMBRO DE 2024

DIVULGA OS VALORES ATUALIZADOS DAS MULTAS E LIMITES PREVISTOS NA LEI Nº 2.657/96 PARA O EXERCÍCIO DE 2025.

O SUPERINTENDENTE DE ARRECADAÇÃO, no uso da atribuição que lhe confere o art. 2º da Resolução nº 745, de 20 de maio de 2014, e tendo em vista o contido no Processo nº SEI-040006/050137/2024, e

CONSIDERANDO o disposto na Resolução SEFAZ nº 746, de 27 de dezembro de 2024, que fixou em R$ 4,7508 (quatro reais e sete mil e quinhentos e oito décimos de milésimos) o valor da Unidade Fiscal de Referência do Estado do Rio de Janeiro (UFIR-RJ) para o exercício de 2025;

R E S O L V E :

Art. 1º Os valores equivalentes em reais das multas e dos limites previstos em UFIR-RJ na Lei nº
2.657/96, para o exercício de 2025, são os constantes do Anexo desta Portaria.

Art. 2º Esta Portaria entrará em vigor na data da sua publicação.

Rio de Janeiro, 27 de dezembro de 2024

NORBERTO ARGILEO RIBEIRO DA SILVA
Superintendente de Arrecadação

ANEXO

DispositivoValor em UFIR-RJValor equivalente em reais em 2025
MultaLimite mínimoLimite máximoMultaLimite mínimoLimite máximo
Art. 62, I                   180,00                          –               2.160,00                            855,14                                 –                     10.261,73 
Art. 62, II                    90,00                          –               1.080,00                           427,57                                 –                       5.130,86 
Art. 62, III                   180,00                          –               2.160,00                            855,14                                 –                     10.261,73 
Art. 62-B, I, a               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 62-B, I, b, 1                            –               1.500,00           10.000,00                                     –                      7.126,20                 47.508,00 
Art. 62-B, I, b, 2                            –              2.000,00           15.000,00                                     –                      9.501,60                  71.262,00 
Art. 62-B, I, b, 3                            –              2.500,00          20.000,00                                     –                     11.877,00                  95.016,00 
Art. 62-B, I, c                            –              3.000,00          25.000,00                                     –                    14.252,40                 118.770,00 
Art. 62-B, II, b, 1                            –               1.500,00           10.000,00                                     –                      7.126,20                 47.508,00 
Art. 62-B, II, b, 2                            –              2.000,00           15.000,00                                     –                      9.501,60                  71.262,00 
Art. 62-B, II, b, 3                            –              2.500,00          20.000,00                                     –                     11.877,00                  95.016,00 
Art. 62-B, II, c                            –              3.000,00          25.000,00                                     –                    14.252,40                 118.770,00 
Art. 62-B, III               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 62-B, IV               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 62-B, V               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 62-B, § 2º, II               1.500,00                          –             10.000,00                         7.126,20                                 –                   47.508,00 
Art. 62-C, II                    90,00                          –               1.080,00                           427,57                                 –                       5.130,86 
Art. 62-C, IX                       2,00                          –              3.000,00                                9,50                                 –                    14.252,40 
Art. 62-C, X                       2,00                          –              3.000,00                                9,50                                 –                    14.252,40 
Art. 62-C, XII               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 62-C, XIII                   100,00                          –              3.000,00                           475,08                                 –                    14.252,40 
Art. 62-D, I               1.000,00                          –             12.000,00                        4.750,80                                 –                   57.009,60 
Art. 62-D, II                  300,00                          –              3.600,00                         1.425,24                                 –                     17.102,88 
Art. 63, I                  300,00                900,00            3.600,00                         1.425,24                   4.275,72                   17.102,88 
Art. 63, II               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 63, III               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 63, IV                   100,00                          –                            –                             475,08                                 –                                   –   
Art. 63, V                  200,00                600,00            2.400,00                            950,16                   2.850,48                    11.401,92 
Art. 63, VI               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 63, VII                  200,00                          –              2.000,00                            950,16                                 –                       9.501,60 
Art. 63, VIII                   100,00                          –                            –                             475,08                                 –                                   –   
Art. 63-A, I              2.000,00                          –                            –                           9.501,60                                 –                                   –   
Art. 63-A, II, 1                  500,00                          –                            –                          2.375,40                                 –                                   –   
Art. 63-A, II, 2                   100,00                          –              6.000,00                           475,08                                 –                   28.504,80 
Art. 63-A, III                   100,00                          –                            –                             475,08                                 –                                   –   
Art. 63-B, I              2.000,00                          –                            –                           9.501,60                                 –                                   –   
Art. 63-B, II               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 63-B, III                  500,00                          –                            –                          2.375,40                                 –                                   –   
Art. 63-B, IV                   100,00                          –                            –                             475,08                                 –                                   –   
Art. 63-C, I               1.000,00                          –             10.000,00                        4.750,80                                 –                   47.508,00 
Art. 63-C, II                  400,00                          –                            –                           1.900,32                                 –                                   –   
Art. 63-C, III, 1                  500,00                          –                            –                          2.375,40                                 –                                   –   
Art. 63-C, III, 2                   100,00                          –              6.000,00                           475,08                                 –                   28.504,80 
Art. 63-C, IV                   100,00                          –                            –                             475,08                                 –                                   –   
Art. 63-D, I               1.000,00                          –             12.000,00                        4.750,80                                 –                   57.009,60 
Art. 63-D, II               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 63-D, III                  500,00                          –                            –                          2.375,40                                 –                                   –   
Art. 63-D, IV                   100,00                          –                            –                             475,08                                 –                                   –   
Art. 63-E, I               1.000,00                          –             12.000,00                        4.750,80                                 –                   57.009,60 
Art. 63-E, II                   100,00                          –              6.000,00                           475,08                                 –                   28.504,80 
Art. 63-E, III, 1                  500,00                          –                            –                          2.375,40                                 –                                   –   
Art. 63-E, III, 2                   100,00                          –              6.000,00                           475,08                                 –                   28.504,80 
Art. 63-E, IV                   100,00                          –                            –                             475,08                                 –                                   –   
Art. 63-F             10.000,00                          –                            –                       47.508,00                                 –                                   –   
Art. 64, I                    20,00                          –                            –                                95,02                                 –                                   –   
Art. 64, II              3.000,00                          –                            –                        14.252,40                                 –                                   –   
Art. 64, III               1.500,00                          –                            –                           7.126,20                                 –                                   –   
Art. 64, § 1º, II              3.000,00                          –                            –                        14.252,40                                 –                                   –   
Art. 64-A, II              3.000,00                          –                            –                        14.252,40                                 –                                   –   
Art. 64-A, III                  500,00                          –                            –                          2.375,40                                 –                                   –   
Art. 64-B, I, 1, a            20.000,00                          –                            –                        95.016,00                                 –                                   –   
Art. 64-B, I, 1, b            50.000,00                          –                            –                     237.540,00                                 –                                   –   
Art. 64-B, I, 1, c          100.000,00                          –                            –                     475.080,00                                 –                                   –   
Art. 64-B, II, 1, a                  500,00                          –                            –                          2.375,40                                 –                                   –   
Art. 64-B, II, 1, b               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 64-B, II, 1, c              2.000,00                          –                            –                           9.501,60                                 –                                   –   
Art. 65, I                  500,00                          –                            –                          2.375,40                                 –                                   –   
Art. 65, II               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 65, III               1.500,00                          –                            –                           7.126,20                                 –                                   –   
Art. 65, IV              2.000,00                          –                            –                           9.501,60                                 –                                   –   
Art. 65-A               1.000,00                          –                            –                          4.750,80                                 –                                   –   
Art. 65-B                            –              5.000,00                          –                                       –                   23.754,00                                 –   
Art. 65-B, § 2º              5.000,00                          –                            –                       23.754,00                                 –                                   –   
Art. 65-B, § 3º              2.000,00                          –                            –                           9.501,60                                 –                                   –   
Art. 66                   100,00                          –              2.500,00                           475,08                                 –                     11.877,00 
Art. 67, § 2º      3.600.000,00                          –                            –                 17.102.880,00                                 –                                   –   
Art. 67, § 3º          180.000,00                          –                            –                      855.144,00                                 –                                   –   
Art. 67, § 4º, II      3.600.000,00                          –                            –                 17.102.880,00                                 –                                   –   
Art. 67-A                            –                  450,00                          –                                       –                      2.137,86                                 –