{"id":1349751,"date":"2024-02-22T11:00:00","date_gmt":"2024-02-22T14:00:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1349751"},"modified":"2024-02-14T13:33:08","modified_gmt":"2024-02-14T16:33:08","slug":"tributos-sefaz-sp","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/","title":{"rendered":"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos um resumo sobre Tributos para SEFAZ-SP.<\/p>\n\n\n\n<p>Vamos dividir o resumo da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tributo<\/li>\n\n\n\n<li>Imposto<\/li>\n\n\n\n<li>Taxa<\/li>\n\n\n\n<li>Empr\u00e9stimo Compuls\u00f3rio<\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tributo<\/h2>\n\n\n\n<p>Para iniciar o resumo sobre Tributos para SEFAZ-SP, vamos a defini\u00e7\u00e3o de tributo.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Tributo <\/mark><\/strong>(CTN, Art. 3\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Presta\u00e7\u00e3o pecuni\u00e1ria em moeda ou cujo valor nela se possa exprimir<\/mark>: <\/strong>pagamento (CTN, Art. 162) e da\u00e7\u00e3o em pagamento (CTN, Art. 156, XI).<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Presta\u00e7\u00e3o Compuls\u00f3ria<\/mark>: <\/strong>trata-se de uma receita derivada.<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Institu\u00edda em lei<\/mark>: <\/strong>lei em sentido estrito para institui\u00e7\u00e3o e para, em regra, alterar al\u00edquotas.<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">N\u00e3o constitui san\u00e7\u00e3o de ato il\u00edcito<\/mark>: <\/strong>n\u00e3o se confunde com multa<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Cobrada mediante atividade administrativa plenamente vinculada<\/mark>: <\/strong>a exig\u00eancia e cobran\u00e7a s\u00e3o vinculados, n\u00e3o h\u00e1 margem de discricionariedade.<\/li>\n<\/ul>\n\n\n\n<p>Al\u00e9m disso, \u00e9 v\u00e1lido lembrar que a <strong>natureza jur\u00eddica do tributo \u00e9 determinada pelo fato gerador<\/strong> (Art. 4\u00ba), entretanto essa regra n\u00e3o \u00e9 v\u00e1lida para o Empr\u00e9stimo Compuls\u00f3rio (CF, Art. 148) e para as contribui\u00e7\u00f5es especiais (CF, Art. 149).<\/p>\n\n\n\n<p>Quanto \u00e0s classifica\u00e7\u00f5es doutrin\u00e1rias cobradas em prova, algumas se destacam.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Hip\u00f3tese de incid\u00eancia<\/mark><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Vinculada<\/strong>: Necess\u00e1ria a\u00e7\u00e3o estatal \u2013 ex. Taxas; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>N\u00e3o vinculada<\/strong>: Mera a\u00e7\u00e3o do contribuinte\/Manifesta\u00e7\u00e3o de riqueza \u2013 ex. imposto<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Progressividade<\/mark><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Progressivos<\/strong>: aumenta conforme a capacidade contributiva (receita) \u2013 ex. IR<\/p>\n\n\n\n<p><strong>Regressivos<\/strong>: Independem da capacidade contributiva \u2013 ex. ICMS<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Finalidade<\/mark>: <\/strong>Nenhum tributo tem uma \u00fanica finalidade<\/li>\n<\/ul>\n\n\n\n<p><strong>Fiscal<\/strong>: Meramente arrecadat\u00f3rios \u2013 ex. IR <strong><\/strong><\/p>\n\n\n\n<p><strong>Extrafiscal<\/strong>: interven\u00e7\u00e3o em um setor econ\u00f4mico \u2013 ex. IOF<strong><\/strong><\/p>\n\n\n\n<p><strong>Parafiscal<\/strong>: arrecada\u00e7\u00e3o para atividades espec\u00edficas, geralmente ligado \u00e0 \u201ctransfer\u00eancia\u201d de recursos \u2013 ex. Contribui\u00e7\u00f5es de categoria<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Imposto<\/h2>\n\n\n\n<p>Continuando no resumo sobre Tributos para SEFAZ-SP, agora vamos tratar sobre Imposto.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Imposto<\/strong> <\/mark>(CTN, Art. 16): \u00e9 o tributo cuja obriga\u00e7\u00e3o tem por <strong>fato gerador<\/strong> uma situa\u00e7\u00e3o <strong>independente<\/strong> de <strong>qualquer atividade estatal espec\u00edfica<\/strong>, relativa ao contribuinte.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Principais carater\u00edsticas:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hip\u00f3tese de incid\u00eancia n\u00e3o vinculada<\/li>\n\n\n\n<li>Receita n\u00e3o vinculada (CF, Art. 167, IV): remunerados em benef\u00edcio da coletividade, servi\u00e7os gerais uti universi \u2013 ex. seguran\u00e7a p\u00fablica; sa\u00fade.<\/li>\n<\/ul>\n\n\n\n<p>Apenas para ficar claro, lembre-se que s\u00e3o 5 as esp\u00e9cies tribut\u00e1rias (Impostos, Taxas e Contribui\u00e7\u00e3o de Melhoria, Empr\u00e9stimo Compuls\u00f3rio e Contribui\u00e7\u00f5es Especiais).<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"687\" height=\"473\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/02\/08115532\/image-204.png\" alt=\"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio\" class=\"wp-image-1349756\" style=\"width:451px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/02\/08115532\/image-204.png 687w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/02\/08115532\/image-204-300x207.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/02\/08115532\/image-204-610x420.png 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/02\/08115532\/image-204-150x103.png 150w\" sizes=\"auto, (max-width: 687px) 100vw, 687px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Taxa<\/h2>\n\n\n\n<p>Quanto \u00e0s taxas, vamos esquematizar.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Taxa<\/strong> <\/mark>(CTN, Art. 77 a 80)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Compet\u00eancia<\/mark><\/strong>: <strong>comum<\/strong>, cobradas pela U, E, DF e M no \u00e2mbito de suas respectivas atribui\u00e7\u00f5es<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Fato gerador<\/mark>:<\/strong> Atividade estatal realizada (<strong>fato do estado<\/strong>)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Base de c\u00e1lculo<\/mark>:<\/strong> Necess\u00e1ria para cobrir servi\u00e7o ou p\u00f4r \u00e0 disposi\u00e7\u00e3o (STF, ADI 6211\/AP \u2013 2019) <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">-> poss\u00edvel lei que fixe apenas o teto e que o valor fique com ato infralegal (<em>STF, RE 838284\/SC)<\/em><\/mark><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Arrecada\u00e7\u00e3o<\/mark>:<\/strong> N\u00e3o tem receita vinculada, exceto as de custas e emolumentos (CF, Art. 98, \u00a72\u00ba)<\/li>\n<\/ul>\n\n\n\n<p>Outro ponto importante \u00e9 lembrar os tipos de taxa.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Tipos de Taxa:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">Taxa de pol\u00edtica<\/mark>:<\/strong> <strong>Exerc\u00edcio regular <\/strong>(n\u00e3o pode ser apenas potencial). Sendo o poder regulamentar ou atua\u00e7\u00e3o estatal.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">Taxa de servi\u00e7o<\/mark>:<\/strong> <strong>Utiliza\u00e7\u00e3o, <\/strong>efetiva (usufru\u00eddo) ou <strong>p<\/strong>otencial (utiliza\u00e7\u00e3o com<strong>p<\/strong>uls\u00f3ria posto \u00e0 dis<strong>p<\/strong>osi\u00e7\u00e3o),<strong> de servi\u00e7o p\u00fablico. <\/strong>Tendo como requisitos o servi\u00e7o ser espec\u00edfico e divis\u00edvel.<\/li>\n<\/ul>\n\n\n\n<p>Outra informa\u00e7\u00e3o sempre cobrada em prova \u00e9 a distin\u00e7\u00e3o entre taxa e tarifa, lembre-se que&nbsp; a distin\u00e7\u00e3o depende da natureza do servi\u00e7o (essencialidade\/obrigatoriedade) e n\u00e3o quem executa ou quem arrecada.<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td><a><strong>&nbsp;<\/strong><\/a><\/td><td><strong>Taxa<\/strong><\/td><td><strong>Tarifa<\/strong><\/td><\/tr><tr><td><strong>Natureza<\/strong><\/td><td>Tribut\u00e1ria<\/td><td>Privada<\/td><\/tr><tr><td><strong>Fun\u00e7\u00f5es<\/strong><\/td><td>T\u00edpicas de estado<\/td><td>N\u00e3o t\u00edpicas<\/td><\/tr><tr><td><strong>origem<\/strong><\/td><td>Lei<\/td><td>Contrato<\/td><\/tr><tr><td><strong>Car\u00e1ter<\/strong><\/td><td>Compuls\u00f3rio<\/td><td>Facultativo<\/td><\/tr><tr><td><strong>Regime<\/strong><\/td><td>Direito P\u00fablico<\/td><td>Direito P\u00fablico e Privado<\/td><\/tr><tr><td><strong>Receita<\/strong><\/td><td>Derivada<\/td><td>Origin\u00e1ria<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Exemplos de servi\u00e7os (taxas X tarifas)<\/mark><\/strong><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Taxas<\/mark><\/strong>: servi\u00e7o de distribui\u00e7\u00e3o de <strong>\u00e1gua<\/strong>; o servi\u00e7o de <strong>coleta de lixo<\/strong>; o servi\u00e7o de <strong>esgoto<\/strong>; e o servi\u00e7o de <strong>sepultamento<\/strong>.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Tarifas<\/mark><\/strong>: servi\u00e7o <strong>postal<\/strong>; os servi\u00e7os <strong>telef\u00f4nicos<\/strong>; os servi\u00e7os de distribui\u00e7\u00e3o de <strong>energia el\u00e9trica<\/strong>; e os servi\u00e7os de distribui\u00e7\u00e3o de <strong>g\u00e1s<\/strong>.<\/p>\n\n\n\n<p>Assim, vejamos \u201ctaxas\u201d que j\u00e1 foram julgadas inconstitucionais<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Seguran\u00e7a P\u00fablica (STF, ADI 2692)<\/li>\n\n\n\n<li>Taxas de Inc\u00eandio (STF, RE 643.247\/2017)<\/li>\n\n\n\n<li>Limpeza P\u00fablica, exceto coleta de lixo (STF, SV 19)<\/li>\n\n\n\n<li>Emiss\u00e3o de guias para pagamento de Tributos &#8211; taxa de expediente (STF, Tema 721)<\/li>\n\n\n\n<li>Ilumina\u00e7\u00e3o P\u00fablica &#8211; deve ser por COSIP (STF, SV 41)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-emprestimo-compulsorio\">Empr\u00e9stimo Compuls\u00f3rio<\/h2>\n\n\n\n<p>Para finalizar o resumo sobre Tributos para SEFAZ-SP, vejamos sobre o Empr\u00e9stimo Compuls\u00f3rio.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Empr\u00e9stimo <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">C<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">ompuls\u00f3rio<\/mark><\/strong> (CF, Art. 148)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Compet\u00eancia<\/mark><\/strong>: exclusiva da <strong>Uni\u00e3o, <\/strong>mediante L<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">C<\/mark><\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Hip\u00f3teses autorizativas<\/mark><\/strong>: <strong>despesas extraordin\u00e1rias<\/strong> (calamidade p\u00fablica ou guerra) ou <strong>investimento p\u00fablico de car\u00e1ter urgente e de relevante interesse nacional<\/strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">-> A conjuntura que exija a absor\u00e7\u00e3o tempor\u00e1ria de poder aquisitivo (CTN, Art. 15, III) n\u00e3o foi recepcionada pela CF\/88.<\/mark><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Fato Gerador<\/mark><\/strong>: crit\u00e9rio do legislador (vinculado ou n\u00e3o)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Arrecada\u00e7\u00e3o<\/mark><\/strong>: <strong>vinculada \u00e0 despesa<\/strong> que fundamentou sua institui\u00e7\u00e3o<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final do resumo sobre Tributos para SEFAZ-SP, tema muito importante para a prova, espero que tenha sido \u00fatil.<\/p>\n\n\n\n<p>Assim, n\u00e3o deixe de estudar o assunto na \u00edntegra por nossas aulas, al\u00e9m de treinar por meio de quest\u00f5es de concurso em nosso <a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sistema-de-questoes\/\">sistema de quest\u00f5es<\/a>.<\/p>\n\n\n\n<p>Gostou do artigo? Siga-nos<\/p>\n\n\n\n<p><a href=\"https:\/\/www.instagram.com\/resumospassarin\/\">https:\/\/www.instagram.com\/resumospassarin\/<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"cursos-assinatura\">Cursos e Assinaturas<\/h2>\n\n\n\n<p>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos Abertos<\/mark><\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2024<\/mark><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos um resumo sobre Tributos para SEFAZ-SP. Vamos dividir o resumo da seguinte forma: Vamos l\u00e1! Tributo Para iniciar o resumo sobre Tributos para SEFAZ-SP, vamos a defini\u00e7\u00e3o de tributo. Tributo (CTN, Art. 3\u00ba): Al\u00e9m disso, \u00e9 v\u00e1lido lembrar que a natureza jur\u00eddica do tributo \u00e9 determinada [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":669720,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219989],"class_list":["post-1349751","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-sp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tributos para SEFAZ-SP: Direito Tribut\u00e1rio<\/title>\n<meta name=\"description\" content=\"Veja neste artigo um resumo esquematizado sobre Tributos para SEFAZ-SP, abordando, entre outros, tributos, Imposto Empr\u00e9stimo Compuls\u00f3rio.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio\" \/>\n<meta property=\"og:description\" content=\"Veja neste artigo um resumo esquematizado sobre Tributos para SEFAZ-SP, abordando, entre outros, tributos, Imposto Empr\u00e9stimo Compuls\u00f3rio.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-22T14:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/02\/10110816\/tributos.png\" \/>\n\t<meta property=\"og:image:width\" content=\"825\" \/>\n\t<meta property=\"og:image:height\" content=\"367\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Leonardo Menezes Passarin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leonardo Menezes Passarin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/\"},\"author\":{\"name\":\"Leonardo Menezes Passarin\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d\"},\"headline\":\"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio\",\"datePublished\":\"2024-02-22T14:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/\"},\"wordCount\":924,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/02\/10110816\/tributos.png\",\"articleSection\":[\"Concursos P\u00fablicos\",\"Fiscal - Estadual (ICMS)\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#respond\"]}],\"copyrightYear\":\"2024\",\"copyrightHolder\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/\",\"name\":\"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/02\/10110816\/tributos.png\",\"datePublished\":\"2024-02-22T14:00:00+00:00\",\"description\":\"Veja neste artigo um resumo esquematizado sobre Tributos para SEFAZ-SP, abordando, entre outros, tributos, Imposto Empr\u00e9stimo Compuls\u00f3rio.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#primaryimage\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/02\/10110816\/tributos.png\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/02\/10110816\/tributos.png\",\"width\":825,\"height\":367,\"caption\":\"tributos - ISS\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"name\":\"Estrat\u00e9gia Concursos\",\"description\":\"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.\",\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\",\"name\":\"Estrat\u00e9gia Concursos\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"width\":230,\"height\":60,\"caption\":\"Estrat\u00e9gia Concursos\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/EstratConcursos\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d\",\"name\":\"Leonardo Menezes Passarin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g\",\"caption\":\"Leonardo Menezes Passarin\"},\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/passarin-leonardohotmail-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio","description":"Veja neste artigo um resumo esquematizado sobre Tributos para SEFAZ-SP, abordando, entre outros, tributos, Imposto Empr\u00e9stimo Compuls\u00f3rio.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/","og_locale":"pt_BR","og_type":"article","og_title":"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio","og_description":"Veja neste artigo um resumo esquematizado sobre Tributos para SEFAZ-SP, abordando, entre outros, tributos, Imposto Empr\u00e9stimo Compuls\u00f3rio.","og_url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/","og_site_name":"Estrat\u00e9gia Concursos","article_published_time":"2024-02-22T14:00:00+00:00","og_image":[{"width":825,"height":367,"url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/02\/10110816\/tributos.png","type":"image\/png"}],"author":"Leonardo Menezes Passarin","twitter_card":"summary_large_image","twitter_creator":"@EstratConcursos","twitter_site":"@EstratConcursos","twitter_misc":{"Escrito por":"Leonardo Menezes Passarin","Est. tempo de leitura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#article","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/"},"author":{"name":"Leonardo Menezes Passarin","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d"},"headline":"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio","datePublished":"2024-02-22T14:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/"},"wordCount":924,"commentCount":0,"publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/02\/10110816\/tributos.png","articleSection":["Concursos P\u00fablicos","Fiscal - Estadual (ICMS)"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#respond"]}],"copyrightYear":"2024","copyrightHolder":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"}},{"@type":"WebPage","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/","name":"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#primaryimage"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/02\/10110816\/tributos.png","datePublished":"2024-02-22T14:00:00+00:00","description":"Veja neste artigo um resumo esquematizado sobre Tributos para SEFAZ-SP, abordando, entre outros, tributos, Imposto Empr\u00e9stimo Compuls\u00f3rio.","breadcrumb":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#primaryimage","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/02\/10110816\/tributos.png","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/02\/10110816\/tributos.png","width":825,"height":367,"caption":"tributos - ISS"},{"@type":"BreadcrumbList","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributos-sefaz-sp\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.estrategiaconcursos.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"Tributos para SEFAZ-SP: Direito Tribut\u00e1rio"}]},{"@type":"WebSite","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","name":"Estrat\u00e9gia Concursos","description":"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.","publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization","name":"Estrat\u00e9gia Concursos","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","width":230,"height":60,"caption":"Estrat\u00e9gia Concursos"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/EstratConcursos"]},{"@type":"Person","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d","name":"Leonardo Menezes Passarin","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g","caption":"Leonardo Menezes Passarin"},"url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/passarin-leonardohotmail-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1349751","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/users\/1763"}],"replies":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/comments?post=1349751"}],"version-history":[{"count":3,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1349751\/revisions"}],"predecessor-version":[{"id":1349771,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1349751\/revisions\/1349771"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media\/669720"}],"wp:attachment":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media?parent=1349751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/categories?post=1349751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tags?post=1349751"},{"taxonomy":"tax_estado","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tax_estado?post=1349751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}