{"id":1496373,"date":"2024-12-10T14:48:00","date_gmt":"2024-12-10T17:48:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1496373"},"modified":"2024-12-01T17:32:46","modified_gmt":"2024-12-01T20:32:46","slug":"ipva-sefaz-pr","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/ipva-sefaz-pr\/","title":{"rendered":"IPVA e a SEFAZ-PR: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo Certo? No artigo de hoje veremos o resumo sobre o IPVA e a SEFAZ-PR, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual, que pode ser encontrado na Lei Org\u00e2nica do IPVA &#8211; <a href=\"https:\/\/www.sefanet.pr.gov.br\/dados\/SEFADOCUMENTOS\/12200314260.pdf\">14.260\/2003<\/a>.<\/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>Pagamento<\/li>\n\n\n\n<li>Administra\u00e7\u00e3o Tribut\u00e1ria<\/li>\n<\/ul>\n\n\n\n<p>Sem mais delongas, vamos l\u00e1.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sujei\u00e7\u00e3o Passiva<\/h3>\n\n\n\n<p>Iniciemos o resumo do IPVA e a SEFAZ-PR pela <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">sujei\u00e7\u00e3o passiva<\/mark><\/strong>.<\/p>\n\n\n\n<p>Saiba que o contribuinte do IPVA \u00e9 o propriet\u00e1rio, assim vejamos o que est\u00e1 estipulado em Lei.<\/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\">Contribuinte<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Regra<\/strong> (Art. 5): propriet\u00e1rio (pessoa natural ou jur\u00eddica)<\/li>\n\n\n\n<li><strong>Arrendamento mercantil <\/strong>(Art. 5, 1\u00ba): empresa arrendadora<\/li>\n\n\n\n<li><strong>Ap\u00f3s a compra comunicada ao DETRAN <\/strong>(Art. 5, 2\u00ba): comprador identificado em rela\u00e7\u00e3o ao FG ocorrido ap\u00f3s a data da compra<\/li>\n<\/ul>\n\n\n\n<p>Ainda, a legisla\u00e7\u00e3o os casos de responsabilidade tribut\u00e1ria, em que o IPVA pode ser exigido do contribuinte ou do respons\u00e1vel, indistintamente, ficando este \u00faltimo sub-rogado nos direitos e obriga\u00e7\u00f5es do contribuinte, estendendo-se sua responsabilidade \u00e0 punibilidade por infra\u00e7\u00e3o tribut\u00e1ria (Art. 6, \u00a7\u00fa)<\/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\">Respons\u00e1veis solid\u00e1rios <\/mark><\/strong>(Art. 6\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Despachante de registro ou licenciamento sem pagamento do IPVA<\/li>\n\n\n\n<li>Leiloeiro, s\u00edndico, comiss\u00e1rio, liquidante e o inventariante<\/li>\n\n\n\n<li>Adquirente de ve\u00edculo com aliena\u00e7\u00e3o fiduci\u00e1ria ou reserva de dom\u00ednio<\/li>\n\n\n\n<li>Adquirente de ve\u00edculo com pagamento do IPVA em atraso<\/li>\n\n\n\n<li>Possuidor do ve\u00edculo, independentemente do local de domic\u00edlio do propriet\u00e1rio;<\/li>\n\n\n\n<li>Aquele que requereu em seu nome parcelamento do IPVA<\/li>\n\n\n\n<li>Alienante que n\u00e3o comunicar venda ao DETRAN em 30 dias, referente aos FG entre a venda e a comunica\u00e7\u00e3o<\/li>\n\n\n\n<li>Demais hip\u00f3teses do CTN<\/li>\n<\/ul>\n\n\n\n<p>Atente-se que se o alienante comunicar a venda ao DETRAN, o comprador identificado se torna contribuinte \u201c\u00fanico\u201d, entretanto se n\u00e3o comunicar em 30 dias, ficar\u00e1 como respons\u00e1vel solid\u00e1rio da rela\u00e7\u00e3o.<\/p>\n\n\n\n<p>Al\u00e9m disso, veja que o comprador \u00e9 respons\u00e1vel solid\u00e1rio pelo pagamento do IPVA em atraso, aten\u00e7\u00e3o ao comprar um carro (rs).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pagamento<\/h3>\n\n\n\n<p>Continuemos o resumo do IPVA e a SEFAZ-PR pelo pagamento.<\/p>\n\n\n\n<p>O lan\u00e7amento do IPVA ser\u00e1 realizado pela Coordena\u00e7\u00e3o da Receita do Estado via emiss\u00e3o de notifica\u00e7\u00e3o fiscal ou auto de infra\u00e7\u00e3o (Art. 16)<\/p>\n\n\n\n<p>De forma resumida, o Processo Administrativo Fiscal no \u00e2mbito do IPVA pode ser descrito:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; Da Notifica\u00e7\u00e3o Fiscal e do Auto de Infra\u00e7\u00e3o<\/li>\n\n\n\n<li>II \u2013 Intima\u00e7\u00e3o<\/li>\n\n\n\n<li>III &#8211; Da Reclama\u00e7\u00e3o<\/li>\n\n\n\n<li>VIII &#8211; Julgamento em 1\u00aa Inst\u00e2ncia<\/li>\n\n\n\n<li>IX &#8211; Dos Recursos para 2\u00aa Inst\u00e2ncia<\/li>\n\n\n\n<li>XI &#8211; Decis\u00f5es Finais<\/li>\n<\/ul>\n\n\n\n<p>Dito isso, vamos ao pagamento propriamente.<\/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. 11)<\/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\u00edculos usados<\/mark><\/strong>: datas fixadas em Instru\u00e7\u00e3o da Sefa\/PR<\/li>\n<\/ul>\n\n\n\n<p><strong>&#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Parcelamento de of\u00edcio<\/mark><\/strong> (Art. 11, \u00a72\u00ba): em <strong>at\u00e9 5 parcelas <\/strong>iguais, mensais e consecutivas (\u00a72\u00ba)<br \/><strong>&#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">\u00c0 vista<\/mark><\/strong> (Art. 11, \u00a73\u00ba): redu\u00e7\u00e3o de <strong>at\u00e9 3%<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"842\" height=\"338\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/28100545\/image-396.png\" alt=\"IPVA e a SEFAZ-PR: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" class=\"wp-image-1496379\" style=\"width:674px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/28100545\/image-396.png 842w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/28100545\/image-396-300x120.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/28100545\/image-396-768x308.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/28100545\/image-396-150x60.png 150w\" sizes=\"auto, (max-width: 842px) 100vw, 842px\" \/><\/figure>\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\">Demais casos<\/mark><\/strong>: <strong>30 dias<\/strong> ap\u00f3s a ocorr\u00eancia do fato gerador<\/li>\n<\/ul>\n\n\n\n<p>Em caso de pagamento indevido, \u00e9 poss\u00edvel a restitui\u00e7\u00e3o ((Art. 11, \u00a75\u00ba)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1\u00ba &#8211; imputado em pagamento de outros d\u00e9bitos do IPVA do mesmo sujeito<\/li>\n\n\n\n<li>2\u00ba &#8211; havendo saldo, restitui\u00e7\u00e3o do ind\u00e9bito ser\u00e1 feita a requerimento do contribuinte ou do respons\u00e1vel \u00e0 autoridade fazend\u00e1ria<\/li>\n<\/ul>\n\n\n\n<p>Saibamos a possibilidade de parcelamento do IPVA vencido.<\/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>Parcelamento<\/strong> <\/mark>(Art. 12) \u2013 IPVA vencido (atualizado &#8211; SELIC), inscrito ou n\u00e3o em d\u00edvida ativa<\/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\">Informa\u00e7\u00f5es Gerais:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Parcelas:<\/strong><strong> at\u00e9 10 <\/strong><strong>parcelas<\/strong><\/li>\n\n\n\n<li><strong>Valor m\u00ednimo de parcela <\/strong>(Art. 12, \u00a71\u00ba): <strong>1 <\/strong><strong>UPF\/PR<\/strong><\/li>\n\n\n\n<li><strong>Efeito do pedido<\/strong> (Art. 12, \u00a72\u00ba): reconhecimento incondicional da infra\u00e7\u00e3o e do cr\u00e9dito tribut\u00e1rio<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Rescis\u00e3o do parcelamento <\/mark><\/strong>(Art. 12, \u00a74\u00ba): o saldo do CT \u00e9 inscrito em DA (\u00a75\u00ba)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I \u2013 o <strong>inadimplemento<\/strong> de <strong>3 parcelas<\/strong>, consecutivas ou n\u00e3o, ou de valor equivalente a 3 parcelas;<\/li>\n\n\n\n<li>II \u2013 o <strong>inadimplemento<\/strong> de quaisquer das duas \u00faltimas parcelas ou o saldo residual, por prazo superior a <strong>60 dias.<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Administra\u00e7\u00e3o Tribut\u00e1ria<\/h3>\n\n\n\n<p>Finalizemos o resumo do IPVA e a SEFAZ-PR pela <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Administra\u00e7\u00e3o Tribut\u00e1ria<\/mark><\/strong>.<\/p>\n\n\n\n<p>A SEFAZ-PR poder\u00e1 instituir cadastro de propriet\u00e1rios de ve\u00edculos, assim<\/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\">Cadastro de ve\u00edculos<\/mark><\/strong> (Art. 7, \u00a71\u00ba) &#8211; ser\u00e1 mantido atualizado:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; pelo Detran\/PR;<\/li>\n\n\n\n<li>II &#8211; pela SEFA\/PR, na forma estabelecida em Instru\u00e7\u00e3o da referida Secretaria, em rela\u00e7\u00e3o \u00e0s embarca\u00e7\u00f5es e aeronaves.<\/li>\n<\/ul>\n\n\n\n<p>Saiba que a inscri\u00e7\u00e3o no cadastro \u00e9 obrigat\u00f3ria e o \u00f3rg\u00e3o respons\u00e1vel pelo registro de ve\u00edculo automotor deve fornecer \u00e0 SEFA\/PR os dados cadastrais<\/p>\n\n\n\n<p>Por se tratar de carro, o Detran tem um papel importante, vejamos.<\/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\">Compet\u00eancia do Detran\/PR<\/mark><\/strong> (Art. 7, \u00a72\u00ba): o Detran <strong>n\u00e3o conceder\u00e1 licenciamento ou transfer\u00eancia<\/strong> de propriedade de ve\u00edculos automotores, <strong>sem a quita\u00e7\u00e3o integral do IPVA<\/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\">Exce\u00e7\u00f5es:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Parcelamento do IPVA<\/li>\n\n\n\n<li>Transfer\u00eancia de propriedade dentro do Paran\u00e1, hip\u00f3tese em que o adquirente ser\u00e1 solid\u00e1rio em rela\u00e7\u00e3o ao d\u00e9bito do exerc\u00edcio corrente.<\/li>\n<\/ul>\n\n\n\n<p>Entretanto saiba que a <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>fiscaliza\u00e7\u00e3o<\/strong> <\/mark>\u00e9 de compet\u00eancia da SEFAZ-PR, com aux\u00edlio dos demais \u00f3rg\u00e3os (Art. 8).<\/p>\n\n\n\n<p>Nesse sentido, a SEFAZ aplicar\u00e1 multa em caso de n\u00e3o pagamento do imposto.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Multa<\/strong> <\/mark>(Art. 15): <strong>10%<\/strong> do valor (atualizado) do IPVA n\u00e3o pago<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Redu\u00e7\u00e3o da multa<\/mark><\/strong> (Art. 15, I): ser\u00e1 reduzida, do 1\u00ba ao 30\u00ba dia seguinte \u00e0quele em que tenha expirado o prazo de pagamento, para <strong>0,33%<\/strong> do valor do imposto devido, <strong>por dia de atraso<\/strong>;<\/p>\n\n\n\n<p>E os cr\u00e9ditos n\u00e3o pagos s\u00e3o inscritos em d\u00edvida ativa.<\/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\">D\u00edvida ativa<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Regra <\/strong>(Art. 11-A): poder\u00e3o ser inscritos os <strong>d\u00e9bitos<\/strong> do IPVA de <strong>exerc\u00edcios anteriores<\/strong> ao corrente, caso n\u00e3o sejam quitados at\u00e9 o \u00faltimo dia \u00fatil do exerc\u00edcio anterior.<\/li>\n\n\n\n<li><strong>DA de d\u00e9bito de exerc\u00edcio corrente <\/strong>(Art. 11-A, \u00a7\u00fa): ordem judicial, ou por ato administrativo que resulte perdimento do ve\u00edculo a favor do Poder P\u00fablico, com a finalidade de desvincular o d\u00e9bito da propriedade do ve\u00edculo.<\/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 o IPVA e a SEFAZ-PR. Espero que o artigo tenha sido \u00fatil.<\/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 resumo sobre o IPVA e a SEFAZ-PR, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual, que pode ser encontrado na Lei Org\u00e2nica do IPVA &#8211; 14.260\/2003. O artigo ser\u00e1 dividido da seguinte forma: Sem mais delongas, vamos l\u00e1. Sujei\u00e7\u00e3o Passiva Iniciemos o resumo do IPVA e a SEFAZ-PR [&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":[219963,219981],"class_list":["post-1496373","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-pr"],"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>IPVA e a SEFAZ-PR: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual<\/title>\n<meta name=\"description\" content=\"Veja os demais conte\u00fados de IPVA pelo resumo IPVA para SEFAZ-PR, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual (Lei 14.260\/2003)\" \/>\n<meta name=\"robots\" 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