{"id":1529997,"date":"2025-03-23T11:03:00","date_gmt":"2025-03-23T14:03:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1529997"},"modified":"2025-03-26T16:20:00","modified_gmt":"2025-03-26T19:20:00","slug":"resolucao-sefaz-633-2024","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/resolucao-sefaz-633-2024\/","title":{"rendered":"Concurso Sefaz RJ: Resolu\u00e7\u00e3o SEFAZ n\u00ba 633\/2024"},"content":{"rendered":"\n<p>Ol\u00e1, concurseiro, tudo bem? Como vai sua prepara\u00e7\u00e3o para o concurso de Auditor Fiscal da SEFAZ-RJ? Hoje, vamos destrinchar a <strong>Resolu\u00e7\u00e3o SEFAZ n\u00ba 633\/2024<\/strong>, da disciplina de <strong>Legisla\u00e7\u00e3o das Receitas N\u00e3o Tribut\u00e1rias<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/09\/09170943\/sefazrj-linda.jpg\" alt=\"Resolu\u00e7\u00e3o SEFAZ RJ n\u00ba 633\/2024\" class=\"wp-image-418128\" style=\"width:615px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/09\/09170943\/sefazrj-linda.jpg 600w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/09\/09170943\/sefazrj-linda.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<p>A Resolu\u00e7\u00e3o n\u00ba 633\/2024 vem disciplinar o <a href=\"https:\/\/legislacao.fazenda.rj.gov.br\/wcc\/?web_id=2210047\" target=\"_blank\" rel=\"noreferrer noopener\">Decreto n\u00ba 42.475\/2010<\/a>, que, por sua vez, regulamenta a <a href=\"https:\/\/legislacao.fazenda.rj.gov.br\/wcc\/?web_id=WCC42000003396\" target=\"_blank\" rel=\"noreferrer noopener\">Lei n\u00ba 5.139\/2007<\/a>, estando ambas as normas tamb\u00e9m presentes no seu edital. A despeito da conex\u00e3o da Resolu\u00e7\u00e3o com esses normativos, como ela \u00e9 bastante espec\u00edfica, voc\u00ea conseguir\u00e1 compreend\u00ea-la mesmo que n\u00e3o os tenha estudado a fundo.<\/p>\n\n\n\n<p>Apesar de ser um documento relativamente curto, a nossa Resolu\u00e7\u00e3o est\u00e1 repleta de pequenos detalhes que a banca pode cobrar.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Arquivos da Resolu\u00e7\u00e3o SEFAZ n\u00ba 633\/2024<\/strong><\/li>\n\n\n\n<li><strong>Prazos da Resolu\u00e7\u00e3o SEFAZ n\u00ba 633\/2024<\/strong>\n<ul class=\"wp-block-list\">\n<li>Comunica\u00e7\u00f5es \u00e0 SEFAZ<\/li>\n\n\n\n<li>Fiscaliza\u00e7\u00e3o do sujeito passivo<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Vamos ver alguns desses detalhes!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-concurso-sefaz-rj-arquivos-da-resolucao-sefaz-n\u00ba-633-2024\">Concurso Sefaz RJ: Arquivos da Resolu\u00e7\u00e3o SEFAZ n\u00ba 633\/2024<\/h2>\n\n\n\n<p>A Resolu\u00e7\u00e3o disciplina obriga\u00e7\u00f5es acess\u00f3rias impostas \u00e0s <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">concession\u00e1rias<\/mark><\/strong> e aos <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">cons\u00f3rcios<\/mark><\/strong> contratados com a ANP para explora\u00e7\u00e3o de petr\u00f3leo ou g\u00e1s natural em \u00e1reas confrontantes do Estado do RJ. Ficam essas entidades obrigadas a transmitir os seguintes arquivos digitais, de cada campo de produ\u00e7\u00e3o e de cada unidade estacion\u00e1ria de produ\u00e7\u00e3o:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Arquivo<\/strong> <strong>digital<\/strong><\/td><td><strong>Periodicidade<\/strong><\/td><td><strong>Prazo para apresenta\u00e7\u00e3o<\/strong><\/td><\/tr><tr><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Demonstrativo de Apura\u00e7\u00e3o da Participa\u00e7\u00e3o Especial &#8211; DAPE-e<\/mark><\/strong><\/td><td>trimestral<\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">dia 15<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"> <\/mark>do <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">m\u00eas subsequente ao m\u00eas seguinte<\/mark><\/strong> de cada trimestre<\/td><\/tr><tr><td><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Bole<\/strong><\/mark><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">tim Mensal de Produ\u00e7\u00e3o &#8211; BMP<\/mark><\/strong><\/td><td>mensal<\/td><td><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>dia 25<\/strong> <\/mark>do <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">m\u00eas seguinte<\/mark><\/strong> ao in\u00edcio da produ\u00e7\u00e3o de cada campo<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>A reda\u00e7\u00e3o \u00e9 um pouco estranha quanto ao prazo do DAPE-e, que pode ser entendido como o segundo m\u00eas ap\u00f3s o encerramento do trimestre; entretanto, decore como est\u00e1 escrito, pois pode cair na sua prova de forma literal!<\/p>\n\n\n\n<p>Os arquivos devem:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ter <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">formato XML<\/mark><\/strong>;<\/li>\n\n\n\n<li>seguir as especifica\u00e7\u00f5es do <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Manual de Integra\u00e7\u00e3o da Ind\u00fastria do Petr\u00f3leo e G\u00e1s Natural<\/mark><\/strong>; e<\/li>\n\n\n\n<li>conter <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"><strong>assinatura digital<\/strong><\/mark> certificada por entidade credenciada pela ICP-Brasil.<\/li>\n<\/ul>\n\n\n\n<p>Al\u00e9m da transmiss\u00e3o, a Resolu\u00e7\u00e3o n\u00ba 633\/2024 disp\u00f5e que as empresas devem <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">armazenar<\/mark><\/strong> os arquivos pelo <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">prazo estabelecido para a guarda dos documentos fiscais<\/mark><\/strong>.<\/p>\n\n\n\n<p>Em caso de revis\u00e3o dos dados de qualquer dos arquivos ap\u00f3s a sua entrega, a empresa deve retific\u00e1-los enviando arquivo de ajuste para <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">substitui\u00e7\u00e3o integral<\/mark><\/strong>.<\/p>\n\n\n\n<p>A penalidade, tanto por <strong>deixar de apresentar<\/strong> qualquer dos documentos, como por<strong> transmiti-los ap\u00f3s o prazo<\/strong>, \u00e9 indicada pela Lei 5.139\/2007: <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">multa de 10.000 UFIRs-RJ<\/mark>, por documento n\u00e3o apresentado<\/strong>, que \u00e9 o mesmo valor de todas as multas relativas ao descumprimento de deveres instrumentais presentes na Lei.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-concurso-sefaz-rj-prazos-da-resolucao-sefaz-n\u00ba-633-2024\">Concurso Sefaz RJ: Prazos da Resolu\u00e7\u00e3o SEFAZ n\u00ba 633\/2024<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-comunicacoes-a-sefaz\">Comunica\u00e7\u00f5es \u00e0 SEFAZ<\/h3>\n\n\n\n<p>As comunica\u00e7\u00f5es \u00e0 SEFAZ impostas pela Resolu\u00e7\u00e3o n\u00ba 633\/2024 s\u00e3o feitas por <strong>processo eletr\u00f4nico<\/strong> autuado no<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">SEI-RJ<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\"> <\/mark><\/strong>e destinado \u00e0 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">Auditoria-Fiscal Especializada de Receitas N\u00e3o-Tribut\u00e1rias, Fiscaliza\u00e7\u00e3o de Royalties e Participa\u00e7\u00f5es Especiais \u2013 AFE 15<\/mark><\/strong>, assinado pelo representante legal da empresa, explicitando o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">valor<\/mark><\/strong>, o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">motivo<\/mark><\/strong>, os <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">campos de produ\u00e7\u00e3o<\/mark> <\/strong>envolvidos,<strong> <\/strong>o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">per\u00edodo de compet\u00eancia<\/mark><\/strong>, entre outras informa\u00e7\u00f5es.<\/p>\n\n\n\n<p>Ocorrida qualquer<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">revis\u00e3o<\/mark><\/strong> dos dados do DAPE ou do BMP ap\u00f3s a entrega, os estabelecimentos das empresas dever\u00e3o comunicar a aprova\u00e7\u00e3o da revis\u00e3o \u00e0 Secretaria de Fazenda do Rio de Janeiro, em at\u00e9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">30 dias<\/mark><\/strong> ap\u00f3s a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">publica\u00e7\u00e3o da aprova\u00e7\u00e3o<\/mark><\/strong> pela ANP.<\/p>\n\n\n\n<p>\u00c9 preciso tamb\u00e9m comunicar \u00e0 SEFAZ caso haja <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">recolhimento extempor\u00e2neo<\/mark><\/strong> (fora do prazo) ou<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"> <strong>extraordin\u00e1rio<\/strong><\/mark> (resultante de multa ou de d\u00edvida reconhecida perante a ANP) de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">Participa\u00e7\u00f5es Governamentais<\/mark><\/strong>. Os estabelecimentos das empresas dever\u00e3o comunic\u00e1-lo em at\u00e9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">10 dias ap\u00f3s o pagamento<\/mark><\/strong> &#8211; desde que o recolhimento <em><strong>n\u00e3o<\/strong><\/em> esteja ligado \u00e0s apura\u00e7\u00f5es mensais e trimestrais para Royalties e Participa\u00e7\u00e3o Especial perante a ANP dentro do prazo regulamentar.<\/p>\n\n\n\n<p>Caso o pagamento extempor\u00e2neo seja decorrente da revis\u00e3o de dados de gastos ocorridos e\/ou de volume de produ\u00e7\u00e3o, n\u00e3o h\u00e1 necessidade de comunica\u00e7\u00e3o de revis\u00e3o, mas a empresa <strong>deve<\/strong> enviar <strong>arquivo de ajuste<\/strong>.<\/p>\n\n\n\n<p>Caso haja qualquer <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">pagamento em consigna\u00e7\u00e3o<\/mark><\/strong> decorrente de processo judicial ou arbitral que<strong> <em>seja<\/em> <\/strong>referente \u00e0s apura\u00e7\u00f5es mensais e trimestrais, a comunica\u00e7\u00e3o tamb\u00e9m deve ser feita em at\u00e9 <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">10 dias ap\u00f3s o recolhimento<\/mark><\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-fiscalizacao-do-sujeito-passivo\">Fiscaliza\u00e7\u00e3o do sujeito passivo<\/h3>\n\n\n\n<p>O prazo estabelecido pela Resolu\u00e7\u00e3o n\u00ba 633\/2024 para conclus\u00e3o de <strong>procedimento pr\u00e9vio<\/strong> do exame da situa\u00e7\u00e3o do sujeito passivo \u00e9 de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">120 dias<\/mark><\/strong>, prorrog\u00e1veis pelo mesmo prazo, sucessivamente, at\u00e9 a soma total <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">m\u00e1xima de 360 dias de prorroga\u00e7\u00e3o<\/mark><\/strong>, salvo casos excepcionais.<\/p>\n\n\n\n<p>A Fiscaliza\u00e7\u00e3o, se necess\u00e1rio, sempre pode intimar a empresa a prestar esclarecimentos, apresentar outros documentos, relat\u00f3rios ou demonstrativos para verificar a apura\u00e7\u00e3o das receitas n\u00e3o tribut\u00e1rias de royalties e participa\u00e7\u00f5es especiais.<\/p>\n\n\n\n<p>Esquematizando:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Revis\u00e3o do DAPE ou BMP<\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">30 dias<\/mark><\/strong> ap\u00f3s publica\u00e7\u00e3o da aprova\u00e7\u00e3o pela ANP<\/td><\/tr><tr><td><strong>Recolhimento extempor\u00e2neo\/extraordin\u00e1rio<\/strong><\/td><td><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>10 dias<\/strong> <\/mark>ap\u00f3s o pagamento<\/td><\/tr><tr><td><strong>Pagamento em consigna\u00e7\u00e3o<\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">10 dias<\/mark><\/strong> ap\u00f3s o pagamento<\/td><\/tr><tr><td><strong>Procedimento pr\u00e9vio<\/strong><\/td><td>Concluir em <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">120 dias<\/mark><\/strong><\/td><\/tr><tr><td><strong>Prorroga\u00e7\u00e3o do procedimento pr\u00e9vio<\/strong><\/td><td><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">120 + 120 + 120<\/mark><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-conclusao\">Conclus\u00e3o<\/h2>\n\n\n\n<p>Pessoal, terminamos aqui o resumo sobre a Resolu\u00e7\u00e3o SEFAZ n\u00ba 633\/2024. Esperamos que voc\u00ea consiga garantir alguns pontos preciosos nesta disciplina.<\/p>\n\n\n\n<p>N\u00e3o deixe de fazer suas pr\u00f3prias marca\u00e7\u00f5es na <a href=\"https:\/\/legislacao.fazenda.rj.gov.br\/resolucao-sefaz-no-633-de-20-de-marco-de-2024\/\">letra da lei<\/a>, aprofundar-se na Legisla\u00e7\u00e3o das Receitas N\u00e3o Tribut\u00e1rias e nas mat\u00e9rias do resto do edital atrav\u00e9s das <a href=\"https:\/\/www.estrategiaconcursos.com.br\/\">nossas aulas<\/a>, e fazer muitas quest\u00f5es.<\/p>\n\n\n\n<p>Um grande abra\u00e7o e bons estudos!<\/p>\n\n\n\n<p class=\"has-text-align-center has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background has-medium-font-size\"><strong>Saiba mais: <a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-sefaz-rj\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concurso Sefaz RJ<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Confira nossos artigos!<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a>\u00a0<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2025<\/a>\u00a0<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"assinatura-e-cursos\">Assinatura e cursos para o concurso Sefaz RJ<\/h2>\n\n\n\n<div class=\"container\" id=\"boxes\">\r\n  <div class=\"row\">\r\n\r\n    <div class=\"col-sm\">\r\n      <div class=\"banner-sefaz-ec\" id=\"box-assinatura\">\r\n        <h3 class=\"titulo-assinatura\">Concurso Sefaz RJ<\/h3>\r\n        <p class=\"subtitulo-assinatura\">Prepare-se para a Sefaz RJ agora!<\/p>\r\n        <div class=\"box-botao\">\r\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/icms-rj-9\/\" role=\"button\" rel=\"noopener noreferrer\">INICIAR PREPARA\u00c7\u00c3O<\/a>\r\n        <\/div>\r\n      <\/div>\r\n     \r\n    <\/div>\r\n\r\n  <\/div>\r\n<\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\r\n  <div class=\"row\">\r\n\r\n    <div class=\"col-sm\">\r\n      <div class=\"estrategia\" id=\"box-assinatura\">\r\n        <h3 class=\"titulo-assinatura\">Assinatura Concursos<\/h3>\r\n        <p class=\"subtitulo-assinatura\">Assinatura de 1 Ano ou 2 Anos<\/p>\r\n        <div class=\"box-botao\">\r\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\/\" role=\"button\" rel=\"noopener noreferrer\">ASSINE AGORA<\/a>\r\n        <\/div>\r\n      <\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, concurseiro, tudo bem? Como vai sua prepara\u00e7\u00e3o para o concurso de Auditor Fiscal da SEFAZ-RJ? Hoje, vamos destrinchar a Resolu\u00e7\u00e3o SEFAZ n\u00ba 633\/2024, da disciplina de Legisla\u00e7\u00e3o das Receitas N\u00e3o Tribut\u00e1rias. A Resolu\u00e7\u00e3o n\u00ba 633\/2024 vem disciplinar o Decreto n\u00ba 42.475\/2010, que, por sua vez, regulamenta a Lei n\u00ba 5.139\/2007, estando ambas as normas [&hellip;]<\/p>\n","protected":false},"author":3011,"featured_media":701102,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[790,1739,222007,1469],"tax_estado":[219963,219982],"class_list":["post-1529997","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tag-area-fiscal","tag-concurso-sefaz-rj","tag-legislacao-das-receitas-nao-tributarias","tag-legislacao-especifica","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>Concurso Sefaz 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