{"id":1468518,"date":"2024-10-09T11:09:00","date_gmt":"2024-10-09T14:09:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1468518"},"modified":"2024-10-07T14:28:22","modified_gmt":"2024-10-07T17:28:22","slug":"sefaz-rj-ipva","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/sefaz-rj-ipva\/","title":{"rendered":"SEFAZ-RJ e o IPVA: Legisla\u00e7\u00e3o Estadual Tribut\u00e1ria"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o artigo \u201cSEFAZ-RJ e o IPVA\u201d, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual (LTE).<\/p>\n\n\n\n<p>O IPVA \u00e9 disciplinado pela Lei 2.877\/1997 que disp\u00f5e sobre o imposto sobre a propriedade de ve\u00edculos automotores (IPVA).<\/p>\n\n\n\n<p>O artigo ser\u00e1 dividido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sujei\u00e7\u00e3o Passiva<\/li>\n\n\n\n<li>N\u00e3o Tributa\u00e7\u00e3o<\/li>\n\n\n\n<li>Penalidades e Fiscaliza\u00e7\u00e3o <\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sujei\u00e7\u00e3o Passiva<\/h2>\n\n\n\n<p>Iniciamos o artigo \u201cSEFAZ-RJ e o IPVA\u201d pela sujei\u00e7\u00e3o passiva do imposto, ou seja, pelo contribuinte e respons\u00e1vel.<\/p>\n\n\n\n<p>O <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>contribuinte<\/strong> <\/mark>(Art. 2\u00ba) \u00e9 pessoa f\u00edsica ou jur\u00eddica <strong>propriet\u00e1ria do ve\u00edculo<\/strong> automotor.<\/p>\n\n\n\n<p>Simples, n\u00e3o? &nbsp;Conhe\u00e7amos os respons\u00e1veis e atente-se que h\u00e1 3 hip\u00f3teses de responsabilidade solid\u00e1ria e uma de responsabilidade pessoal.<\/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\">Respons\u00e1vel<\/mark><\/strong>:<\/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\">Solid\u00e1rios<\/mark>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; o <strong>adquirente<\/strong>, pelo imposto e acr\u00e9scimos legais anteriormente devidos e n\u00e3o pagos;<\/li>\n\n\n\n<li>IV \u2013 o <strong>arrendat\u00e1rio<\/strong>, em rela\u00e7\u00e3o ao ve\u00edculo objeto de arrendamento mercantil.<\/li>\n\n\n\n<li>II \u2013 o <strong>alienante<\/strong> de ve\u00edculo automotor que <strong>n\u00e3o comunicar a aliena\u00e7\u00e3o do ve\u00edculo<\/strong><strong>*<\/strong> ao \u00f3rg\u00e3o executivo de tr\u00e2nsito no prazo e condi\u00e7\u00f5es estabelecidos na legisla\u00e7\u00e3o espec\u00edfica, em rela\u00e7\u00e3o ao imposto cujo fato gerador ocorrer entre a data da aliena\u00e7\u00e3o e a da comunica\u00e7\u00e3o ao \u00f3rg\u00e3o executivo de tr\u00e2nsito;<\/li>\n<\/ul>\n\n\n\n<p><strong>*<\/strong> \u00c9 permitida a comunica\u00e7\u00e3o por recibo e\/ou nota fiscal de compra e venda em substitui\u00e7\u00e3o ao documento de Autoriza\u00e7\u00e3o para Transfer\u00eancia de Ve\u00edculo (\u00a73\u00ba).<\/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\">Pessoal<\/mark>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>III \u2013 o <strong>leiloeiro<\/strong> ou a empresa contratada pela realiza\u00e7\u00e3o do leil\u00e3o p\u00fablico, se houver, em rela\u00e7\u00e3o ao ve\u00edculo adquirido ou arrematado em leil\u00e3o p\u00fablico e entregue sem comprova\u00e7\u00e3o do pagamento do imposto devido e acr\u00e9scimos legais sobre o mesmo at\u00e9 a data da realiza\u00e7\u00e3o do leil\u00e3o;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">N\u00e3o Tributa\u00e7\u00e3o<\/h2>\n\n\n\n<p>Dando prosseguindo ao artigo \u201cSEFAZ-RJ e o IPVA\u201d, vamos tratar sobre a n\u00e3o tributa\u00e7\u00e3o, ou seja, os casos de n\u00e3o incid\u00eancia e isen\u00e7\u00e3o.<\/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>N\u00e3o incid\u00eancia<\/strong> <\/mark>(Art. 4) &#8211; ve\u00edculos de propriedade<\/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\">Entes<\/mark><\/strong>: U, dos E, do DF e dos M;<\/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\">Autarquias<\/mark>: <\/strong>autarquias e das funda\u00e7\u00f5es institu\u00eddas e mantidas pelo Poder P\u00fablico, utilizados na consecu\u00e7\u00e3o de suas<strong> finalidades essenciais <\/strong>ou delas decorrentes<\/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\">Templos<\/mark>:<\/strong> templos de qualquer culto;<\/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\">Partidos pol\u00edticos<\/mark>:<\/strong> partidos pol\u00edticos e suas funda\u00e7\u00f5es;<\/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\">Sindicatos<\/mark>: <\/strong>entidades sindicais dos <strong>trabalhadores<\/strong>;<\/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\">EP estadual dependente<\/mark>:<\/strong> Ve\u00edculos pertencentes a <strong>empresa p\u00fablica estadual custeada com recursos do Tesouro Estadual<\/strong>.<\/li>\n\n\n\n<li><strong>\u201c<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">ONGs<\/mark>\u201d:<\/strong> institui\u00e7\u00f5es de educa\u00e7\u00e3o e de assist\u00eancia social sem fins lucrativo, condiciona a requisitos, como n\u00e3o distribuir lucro, n\u00e3o remunerar dirigentes entre outros (Art. 4, \u00a72\u00ba)<\/li>\n<\/ul>\n\n\n\n<p>A banca tentar\u00e1 te confundir com as hip\u00f3teses de n\u00e3o incid\u00eancia e isen\u00e7\u00e3o, assim memorize as n\u00e3o incid\u00eancias, as demais ser\u00e3o isen\u00e7\u00e3o. Entretanto, vejamos as isen\u00e7\u00f5es \u201cmais importantes\u201d.<\/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>Isen\u00e7\u00e3o<\/strong> <\/mark>(Art. 5) &#8211; ve\u00edculos de propriedade:<\/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\">Miss\u00e3o Diplom\u00e1tica<\/mark> <\/strong>(I): pessoas jur\u00eddicas de direito p\u00fablico externo, quando destinados ao uso de sua miss\u00e3o diplom\u00e1tica ou consulado. Entende-se aos funcion\u00e1rios de carreira das embaixadas, consulados e representa\u00e7\u00f5es de organismos internacionais, desde que haja reciprocidade de tratamento (Art. 5, \u00a71\u00ba)<\/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\">Deficientes <\/mark><\/strong>(V): propriedade de pessoa com defici\u00eancia ou de seu representante legal, desde que <strong>\u00fanico em cada esp\u00e9cie e categoria <\/strong>(existem diversos requisitos, Art. 5, \u00a74\u00ba e \u00a75\u00ba)<\/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\">T\u00e1xis <\/mark><\/strong>(IX): t\u00e1xis de propriedade de profissionais aut\u00f4nomos, bem como os ve\u00edculos automotores terrestres que sejam objeto de contrato de arrendamento mercantil (leasing), que sejam efetivamente utilizados como t\u00e1xi pelos mesmos profissionais;<\/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\">Ve\u00edculos \u201cVelhos\u201d <\/mark><\/strong>(VII): ve\u00edculos automotores terrestres com <strong>mais de 15 anos de fabrica\u00e7\u00e3o<\/strong>;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Penalidades e Fiscaliza\u00e7\u00e3o<\/h2>\n\n\n\n<p>Vamos finalizar o artigo \u201cSEFAZ-RJ e o IPVA\u201d com as Penalidades e Fiscaliza\u00e7\u00e3o sobre IPVA.<\/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>Penalidades<\/strong> <\/mark>(Art. 17):<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"734\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/29134222\/image-557.png\" alt=\"SEFAZ-RJ e o IPVA: Legisla\u00e7\u00e3o Estadual Tribut\u00e1ria\" class=\"wp-image-1468519\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/29134222\/image-557.png 886w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/29134222\/image-557-300x249.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/29134222\/image-557-768x636.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/29134222\/image-557-150x124.png 150w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/figure>\n\n\n\n<p>Quanto a intima\u00e7\u00e3o, cabe aprofundamento<\/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\">Intima\u00e7\u00e3o<\/mark>:<\/strong><\/p>\n\n\n\n<p>&#8211; <strong>Sequ\u00eancia de intima\u00e7\u00e3o:<\/strong> 1\u00ba intima\u00e7\u00e3o (VII), 90 UFIR-RJ; 2\u00aa intima\u00e7\u00e3o (VIII), 180 UFIR-RJ; demais (IX), 360 UFIR-RJ.<br \/>&#8211; <strong>AINF <\/strong>(Art. 18, \u00a71\u00ba): cada intima\u00e7\u00e3o n\u00e3o atendida ensejar\u00e1, al\u00e9m da lavratura do AINF, a emiss\u00e3o de nova intima\u00e7\u00e3o.<br \/>&#8211; <strong>Arbitramento <\/strong>(Art. 18, \u00a72\u00ba e \u00a73\u00ba):<strong> <\/strong>2\u00ba AINF dever\u00e1 constar que o <strong>descumprimento \u00e0 3.\u00aa intima\u00e7\u00e3o<\/strong> caracterizar\u00e1 embara\u00e7o \u00e0 a\u00e7\u00e3o fiscalizadora e <strong>sujeitar\u00e1 o contribuinte ao arbitramento do imposto<\/strong> devido (se aplic\u00e1vel).<\/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\">Acr\u00e9scimos morat\u00f3rios<\/mark><\/strong> (Art. 20) \u2013 imposto n\u00e3o pago: atualiza\u00e7\u00e3o monet\u00e1ria + 5% (at\u00e9 30 dias), 10% (at\u00e9 60 dias) e 15% (at\u00e9 90 dias) + 1% ao m\u00eas (ou fra\u00e7\u00e3o) ap\u00f3s os 90 dias.<\/p>\n\n\n\n<p>Da parte da fiscaliza\u00e7\u00e3o, vejamos algumas disposi\u00e7\u00f5es sobre a SEFAZ e IPVA.<\/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\">SEFAZ<\/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-vivid-green-cyan-color\">Compet\u00eancia <\/mark><\/strong>(Art. 24): lan\u00e7amento (homologa\u00e7\u00e3o ou retifica\u00e7\u00e3o) e controles do pagamento do imposto<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>AINF<\/strong> <\/mark>(Art. 27): em caso de n\u00e3o pagamento do imposto, ficando <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">vedado o recolhimento ou apreens\u00e3o do ve\u00edculo pela identifica\u00e7\u00e3o do n\u00e3o pagamento do imposto<\/mark>.<\/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\">Sigilo Fiscal<\/mark> <\/strong>(Art. 28-B): a SEFAZ, resguardado o sigilo fiscal, e o \u00f3rg\u00e3o executivo de tr\u00e2nsito permutar\u00e3o informa\u00e7\u00f5es relativas ao cadastro dos propriet\u00e1rios de ve\u00edculos no interesse da administra\u00e7\u00e3o do imposto<\/li>\n<\/ul>\n\n\n\n<p>Saiba que ainda que o \u00d3rg\u00e3o estadual de tr\u00e2nsito n\u00e3o poder\u00e1 licenciar (ou modificar o cadastro) sem a comprova\u00e7\u00e3o do recolhimento do IPVA (Art. 25), sob pena de responsabilidade pessoal do servidor (Art. 26).<\/p>\n\n\n\n<p>Al\u00e9m disso, o sujeito passivo tem o dever de comunicar as altera\u00e7\u00f5es nas informa\u00e7\u00f5es cadastrais, como altera\u00e7\u00e3o de endere\u00e7o, por exemplo (Art. 28-C) e que mediante intima\u00e7\u00e3o \u201cpessoas\u201d relacionadas com transa\u00e7\u00f5es de carros devem prestar informa\u00e7\u00f5es (Art. 28-D), como casos de fabricantes, segurados entre outros.<\/p>\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 o ITCMD para SEFAZ-RJ. Espero que tenham gostado<\/p>\n\n\n\n<p>Obviamente o artigo traz apenas um trecho da legisla\u00e7\u00e3o, 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 o artigo \u201cSEFAZ-RJ e o IPVA\u201d, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual (LTE). O IPVA \u00e9 disciplinado pela Lei 2.877\/1997 que disp\u00f5e sobre o imposto sobre a propriedade de ve\u00edculos automotores (IPVA). O artigo ser\u00e1 dividido da seguinte forma: Vamos l\u00e1! Sujei\u00e7\u00e3o Passiva Iniciamos o artigo \u201cSEFAZ-RJ [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":852999,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219963,219982],"class_list":["post-1468518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-rj"],"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>SEFAZ-RJ e o IPVA: Legisla\u00e7\u00e3o Estadual Tribut\u00e1ria<\/title>\n<meta name=\"description\" content=\"Conhe\u00e7a as principais regras do imposto sobre a propriedade de ve\u00edculos automotores (IPVA) por meio do artigo \u201cSEFAZ-RJ e o IPVA\u201d.\" \/>\n<meta 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