{"id":1488954,"date":"2024-11-28T11:59:00","date_gmt":"2024-11-28T14:59:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1488954"},"modified":"2024-11-12T23:53:47","modified_gmt":"2024-11-13T02:53:47","slug":"sefaz-go-ipva","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/sefaz-go-ipva\/","title":{"rendered":"SEFAZ-GO e o IPVA: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o artigo \u201cSEFAZ-GO e o IPVA\u201d, o conte\u00fado foi extra\u00eddo do C\u00f3digo Tribut\u00e1rio do Estado de Goi\u00e1s, <a href=\"https:\/\/appasp.economia.go.gov.br\/legislacao\/arquivos\/Cte\/CTE.htm#A90\">Lei 11.651\/91<\/a>.<\/p>\n\n\n\n<p>Assim, o artigo ser\u00e1 dividido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aspecto Quantitativo<\/li>\n\n\n\n<li>Sujei\u00e7\u00e3o Passiva<\/li>\n\n\n\n<li>Demais disposi\u00e7\u00f5es<\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Aspecto Quantitativo<\/h2>\n\n\n\n<p>Iniciemos o SEFAZ-GO e o IPVA pelo aspecto quantitativo.<\/p>\n\n\n\n<p>Em resumo, podemos dizer que:<\/p>\n\n\n\n<p class=\"has-text-align-center\">IPVA = Base de C\u00e1lculo x Al\u00edquota<\/p>\n\n\n\n<p>Assim, conhe\u00e7amos as duas parcelas.<\/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\">Base de C\u00e1lculo<\/mark> <\/strong>(Art. 92):<\/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\">Ve\u00edculo novo<\/mark><\/strong> (I): valor da NF-e + valor de opcional e acess\u00f3rio e das demais despesas relativas \u00e0 opera\u00e7\u00e3o<\/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\u00edculo importado<\/mark><\/strong> (II): documento de importa\u00e7\u00e3o (D.I) + tributos e quaisquer despesas aduaneiras devidos pela importa\u00e7\u00e3o, ainda que n\u00e3o pagos pelo importador<\/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\u00edculo incorporado<\/mark> <\/strong>(III): Custo aquisi\u00e7\u00e3o ou de fabrica\u00e7\u00e3o<\/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\u00edculo montado\/sob medida<\/mark><\/strong> (IV): valores das partes, pe\u00e7as e servi\u00e7os, n\u00e3o podendo o somat\u00f3rio ser inferior ao valor m\u00e9dio de mercado;<\/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\u00edculo usado<\/mark><\/strong> (V): valor m\u00e9dio de mercado divulgado em tabela (publicada pela SEFAZ at\u00e9 31\/12)<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Demais Regras de BC:<\/mark><\/strong><\/p>\n\n\n\n<p><strong>&#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">Impossibilidade de determinar a BC<\/mark> <\/strong>(Art. 95, \u00a72\u00ba) &#8211; deve-se adotar o valor:<br \/>1\u00ba &#8211; de <strong>ve\u00edculo similar<\/strong> constante da tabela ou existente no mercado;<br \/>2\u00ba &#8211; <strong>arbitrado<\/strong> pela autoridade administrativa na inviabilidade da aplica\u00e7\u00e3o da regra precedente.<\/p>\n\n\n\n<p><strong>&#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">Determina\u00e7\u00e3o da BC <\/mark><\/strong>(Art. 95, \u00a73\u00ba): \u00e9 irrelevante o estado de conserva\u00e7\u00e3o do ve\u00edculo individualmente considerado.<\/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\">Al\u00edquota <\/mark><\/strong>(Art. 93):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>3,75%<\/strong><strong>: <\/strong>regra geral (ve\u00edculo terrestre de passeio, ve\u00edculo a\u00e9reo, ve\u00edculo aqu\u00e1tico e demais ve\u00edculos n\u00e3o especificados)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>3,45%:<\/strong> ve\u00edculos utilit\u00e1rios<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>3%:<\/strong><strong> motocicleta<\/strong>, ciclomotor, triciclo, quadriciclo, motoneta e <strong>autom\u00f3vel de passeio com pot\u00eancia at\u00e9 100cv<\/strong>;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1,25%:<\/strong> \u00f4nibus, micro-\u00f4nibus, caminh\u00e3o, ve\u00edculos a\u00e9reos e aqu\u00e1ticos utilizados no <strong>transporte coletivo de passageiros e de carga<\/strong>, isolada ou conjuntamente<\/li>\n<\/ul>\n\n\n\n<p>Lembre-se que h\u00e1 redu\u00e7\u00e3o da BC para locadoras, que resulta em aplica\u00e7\u00e3o de 1% no seu valor (Art. 94-B).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sujei\u00e7\u00e3o Passiva<\/h2>\n\n\n\n<p>Retornando ao artigo SEFAZ-GO e o IPVA, vamos continuar pela Sujei\u00e7\u00e3o Passiva (aspecto pessoal).<\/p>\n\n\n\n<p>Vejamos o contribuinte do<\/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>Contribuinte<\/strong> <\/mark>(Art. 96): <strong>propriet\u00e1rio<\/strong> do ve\u00edculo automotor a\u00e9reo, aqu\u00e1tico ou terrestre.<\/p>\n\n\n\n<p>Salienta-se novamente a possibilidade de tributa\u00e7\u00e3o nas hip\u00f3teses \u201ca\u00e9reo, aqu\u00e1tico ou terrestre\u201d<\/p>\n\n\n\n<p>J\u00e1 os respons\u00e1veis, podem ser divididos em substitutos, pessoais e solid\u00e1rios.<\/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\">Responsabilidade<\/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-purple-color\">Substituto Tribut\u00e1rio<\/mark><\/strong> (Art. 97)<\/li>\n<\/ul>\n\n\n\n<p>I &#8211; o <strong>fiduciante<\/strong>, no caso de aliena\u00e7\u00e3o fiduci\u00e1ria em garantia;<\/p>\n\n\n\n<p>II &#8211; o <strong>arrendat\u00e1rio<\/strong>, no caso de arrendamento mercantil.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Pessoalmente respons\u00e1vel<\/strong> <\/mark>(Art. 98): <strong>adquirente<\/strong> ou o remitente do ve\u00edculo, em rela\u00e7\u00e3o a fato gerador anterior ao tempo de sua aquisi\u00e7\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\">Solidariamente respons\u00e1vel<\/mark><\/strong> (Art. 99):<\/li>\n<\/ul>\n\n\n\n<p>I &#8211; o <strong>credor fiduci\u00e1rio<\/strong> com o fiduciante, em rela\u00e7\u00e3o ao ve\u00edculo objeto de aliena\u00e7\u00e3o fiduci\u00e1ria em garantia;<br \/>II &#8211; a <strong>empresa detentora<\/strong> <strong>da propriedade com o arrendat\u00e1rio<\/strong>, no caso de ve\u00edculo cedido pelo regime de arrendamento mercantil;<br \/>III &#8211; com o sujeito passivo, a <strong>autoridade administrativa<\/strong> <strong>que proceder o registro<\/strong> ou averba\u00e7\u00e3o de neg\u00f3cio do qual resulte a aliena\u00e7\u00e3o ou a onera\u00e7\u00e3o do ve\u00edculo, <strong>sem<\/strong> que o sujeito passivo fa\u00e7a <strong>prova de quita\u00e7\u00e3o de cr\u00e9dito tribut\u00e1rio<\/strong> relativo ao imposto;<br \/>IV &#8211; com o <strong>sujeito passivo<\/strong>, qualquer pessoa que <strong>adulterar, viciar ou falsificar<\/strong> documento de arrecada\u00e7\u00e3o, registro, licenciamento ou dados cadastrais de ve\u00edculos<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"734\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/12073600\/image-149.png\" alt=\"SEFAZ-GO e o IPVA: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" class=\"wp-image-1488956\" style=\"width:550px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/12073600\/image-149.png 886w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/12073600\/image-149-300x249.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/12073600\/image-149-768x636.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/12073600\/image-149-150x124.png 150w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Demais disposi\u00e7\u00f5es<\/h2>\n\n\n\n<p>Finalizemos o artigo SEFAZ-GO e o IPVA pelas demais disposi\u00e7\u00f5es.<\/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>Pagamento<\/strong> <\/mark>(Art. 100):<\/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\">\u00c0 vista <\/mark><\/strong>(\u00a72\u00ba): poder\u00e1 ser concedido desconto via Decreto<\/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\">Parcelado <\/mark><\/strong>(\u00a71\u00ba): at\u00e9 <strong>10 parcelas <\/strong>iguais, mensais e sucessivas (sem acr\u00e9scimo)<\/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\">IPVA vencido<\/mark> <\/strong>(\u00a73\u00ba): at\u00e9 <strong>6 parcelas <\/strong>mensais e sucessivas<\/li>\n<\/ul>\n\n\n\n<p>Ainda, h\u00e1 obriga\u00e7\u00e3o de pagamento para transfer\u00eancia de ve\u00edculo para outra unidade federativa.<\/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\">Aliena\u00e7\u00e3o ou transfer\u00eancia para pessoa de outra UF<\/mark><\/strong> (Art. 102): IPVA deve ser <strong>pago na data da realiza\u00e7\u00e3o do ato<\/strong>, ainda que n\u00e3o se tenha esgotado o prazo regulamentar para o seu pagamento.\u00a0<\/p>\n\n\n\n<p>Tamb\u00e9m \u00e9 importante lembrar que o fato gerador do IPVA \u00e9 a propriedade e que o FG \u00e9 para todo o ano, ent\u00e3o se a propriedade foi parcial durante o ano, o imposto tamb\u00e9m ser\u00e1.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">IPVA proporcional<\/mark><\/strong> (Art. 101, I) &#8211; 1\/12 (ou fra\u00e7\u00e3o m\u00eas)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ve\u00edculo novo<\/strong> (I, a): primeira aquisi\u00e7\u00e3o<\/li>\n\n\n\n<li><strong>Importa\u00e7\u00e3o<\/strong> (I, b): no desembara\u00e7o aduaneiro<\/li>\n\n\n\n<li><strong>Incorpora\u00e7\u00e3o <\/strong>(I, c): incorpora\u00e7\u00e3o de ve\u00edculo ao ativo permanente<\/li>\n\n\n\n<li><strong>Perda de benef\u00edcio <\/strong>(I, d): perda de isen\u00e7\u00e3o ou de n\u00e3o-incid\u00eancia do fabricante<\/li>\n\n\n\n<li><strong>Recupera\u00e7\u00e3o de ve\u00edculo <\/strong>(I, e): restabelecimento do direito de propriedade ou de posse quando injustamente subtra\u00edda<\/li>\n\n\n\n<li><strong>N\u00e3o tributa\u00e7\u00e3o <\/strong>(II, a): ocorr\u00eancia da n\u00e3o-incid\u00eancia ou da isen\u00e7\u00e3o<\/li>\n\n\n\n<li><strong>\u201cPerda do ve\u00edculo\u201d <\/strong>(II, b): caso de inutiliza\u00e7\u00e3o, perecimento ou subtra\u00e7\u00e3o injusta.<\/li>\n<\/ul>\n\n\n\n<p>Por fim, saiba as multas por penalidades ao 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>Multas<\/strong> <\/mark>(Art. 106):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>100%:<\/strong> usar documento <strong>adulterado, falso ou indevido<\/strong>, para comprovar regularidade tribut\u00e1ria<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>25%:<\/strong> sujeito passivo deixar de encaminhar, no prazo regulamentar, ve\u00edculo para matr\u00edcula, inscri\u00e7\u00e3o ou registro, ou para o cadastramento fazend\u00e1rio;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>20%:<\/strong> quando n\u00e3o for pago dentro do prazo previsto no calend\u00e1rio de <strong>pagamento<\/strong> do IPVA;\u00a0<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">Obs.: <\/mark><\/strong>No caso da pr\u00e1tica de mais de uma infra\u00e7\u00e3o relacionadas com o mesmo fato que lhes deu origem, deve ser aplicada ao agente a multa mais grave (\u00a71\u00ba)<\/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 artigo SEFAZ-GO e o IPVA. 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&nbsp;<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=\"h-quer-saber-tudo-sobre-concursos-previstos-confira-nossos-artigos\">Quer saber tudo sobre concursos previstos?<br \/>Confira nossos artigos!<\/h2>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos abertos<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2024\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2024<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2025<\/mark><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o artigo \u201cSEFAZ-GO e o IPVA\u201d, o conte\u00fado foi extra\u00eddo do C\u00f3digo Tribut\u00e1rio do Estado de Goi\u00e1s, Lei 11.651\/91. Assim, o artigo ser\u00e1 dividido da seguinte forma: Vamos l\u00e1? Aspecto Quantitativo Iniciemos o SEFAZ-GO e o IPVA pelo aspecto quantitativo. Em resumo, podemos dizer que: IPVA [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":889338,"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-1488954","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-GO e o IPVA: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual<\/title>\n<meta name=\"description\" content=\"Domine o IPVA pelo artigo \u201cSEFAZ-GO e o IPVA\u201d, conte\u00fado extra\u00eddo do C\u00f3digo Tribut\u00e1rio do Estado de Goi\u00e1s, Lei 11.651\/91.\" \/>\n<meta name=\"robots\" content=\"index, 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