{"id":1712141,"date":"2026-02-12T08:28:00","date_gmt":"2026-02-12T11:28:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1712141"},"modified":"2026-02-09T12:23:02","modified_gmt":"2026-02-09T15:23:02","slug":"nao-incidencia-icms-sefaz-go","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-go\/","title":{"rendered":"N\u00e3o incid\u00eancia do ICMS\u00a0para SEFAZ\/GO"},"content":{"rendered":"\n<p>Ol\u00e1,\u00a0bom te ver por aqui!!\u00a0Para este\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0vamos\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal de\u00a0Goi\u00e1s:\u00a0<strong>n\u00e3o incid\u00eancia do ICMS\u00a0para SEFAZ\/GO<\/strong>\u00a0de\u00a0acordo com\u00a0a legisla\u00e7\u00e3o\u00a0nacional e\u00a0estadual.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"507\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/02\/07073345\/image-43.png\" alt=\"N\u00e3o incid\u00eancia do ICMS\u00a0para SEFAZ\/GO\" class=\"wp-image-1712142\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/02\/07073345\/image-43.png 900w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/02\/07073345\/image-43-300x169.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/02\/07073345\/image-43-768x433.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/02\/07073345\/image-43-150x85.png 150w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption class=\"wp-element-caption\">N\u00e3o incid\u00eancia do ICMS\u00a0para SEFAZ\/GO<\/figcaption><\/figure>\n\n\n\n<p>Com foco,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conhecer\u00a0disposi\u00e7\u00f5es\u00a0normativas sobre\u00a0n\u00e3o incid\u00eancia do ICMS\u00a0para SEFAZ\/GO;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entender\u00a0observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trazer trechos da legisla\u00e7\u00e3o que podem cair na prova;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Encerrar com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Nesse sentido,\u00a0tendo como refer\u00eancia\u00a0a\u00a0<a href=\"https:\/\/appasp.economia.go.gov.br\/legislacao\/arquivos\/CTE\/CTE.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Lei estadual n\u00ba\u00a011.651\/1991,<\/a>\u00a0constante\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0n\u00e3o incid\u00eancia do ICMS\u00a0para SEFAZ\/GO.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"113\" class=\"wp-image-1624852\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03.jpg\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03.jpg 568w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03-300x226.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03-150x113.jpg 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-nao-incidencia-do-icms-nbsp-para-sefaz-go-nbsp\"><strong>N\u00e3o incid\u00eancia do ICMS&nbsp;para SEFAZ\/GO<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u00c9 muito comum, dentro da \u00e1rea fiscal para concursos, bons candidatos fazerem alguma confus\u00e3o entre&nbsp;os&nbsp;<strong>institutos da&nbsp;imunidade,&nbsp;da&nbsp;isen\u00e7\u00e3o e&nbsp;da&nbsp;n\u00e3o&nbsp;incid\u00eancia<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Basicamente,\u00a0h\u00e1\u00a0<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#7bdcb5\" class=\"has-inline-color\">imunidade<\/mark>\u00a0<\/strong>quando, no texto do Constitui\u00e7\u00e3o Federal de 1988 (CF\/88), consta imposi\u00e7\u00e3o de que determinado fato ou objeto n\u00e3o ser\u00e1 tributado,\u00a0garantindo, assim, constitucionalmente, a imunidade.\u00a0Obviamente, a imunidade, por vir da Carga Magna, prevalece sobre qualquer outra norma jur\u00eddica que venha a tentar taxar algum fato ou objeto\u00a0que \u00e9\u00a0imune, j\u00e1 que nossa Constitui\u00e7\u00e3o \u00e9\u00a0hierarquicamente\u00a0superior a qualquer lei ou norma\u00a0criada por qualquer ente federativo nacional.\u00a0<\/p>\n\n\n\n<p>J\u00e1 no que diz respeito \u00e0<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-2-color\">\u00a0<strong>isen\u00e7\u00e3o<\/strong><\/mark>, esta, a\u00ed sim, \u00e9 concedida por meio de lei, assim como, para ser\u00a0retirada, tamb\u00e9m o deve ser por meio de norma legal.\u00a0Dessa forma, perceba que o Estado de Goi\u00e1s pode conceder uma isen\u00e7\u00e3o para uma\u00a0determinada\u00a0atividade econ\u00f4mica, e o\u00a0munic\u00edpio\u00a0de\u00a0Goi\u00e2nia\u00a0pode criar uma isen\u00e7\u00e3o para alguma outra atividade\u00a0econ\u00f4mica\u00a0totalmente\u00a0distinta. No primeiro caso, o Estado goiano tem compet\u00eancia\u00a0apenas\u00a0para\u00a0abdicar\u00a0do ICMS, pois \u00e9 este o imposto de\u00a0sua compet\u00eancia. J\u00e1 na segunda\u00a0hip\u00f3tese, a cidade de Goi\u00e2nia pode abrir m\u00e3o somente do ISS, j\u00e1 que\u00a0\u00e9\u00a0este o\u00a0imposto\u00a0sobre\u00a0o\u00a0qual ela tem responsabilidade.\u00a0Assim, as legisla\u00e7\u00f5es espec\u00edficas, de cada ente, de todo Brasil, podem tratar de isen\u00e7\u00f5es, respeitando sempre as normas gerais estabelecidas pelo\u00a0<strong>C\u00f3digo Tribut\u00e1rio Nacional (CTN).<\/strong>\u00a0<\/p>\n\n\n\n<p><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Por outro lado, temos a\u00a0<strong>n\u00e3o incid\u00eancia,<\/strong>\u00a0inclusive n\u00e3o incid\u00eancia do ICMS para SEFAZ\/GO,\u00a0que se d\u00e1\u00a0quando a normativa legal expressamente prev\u00ea\u00a0que algum objeto ou fato est\u00e1 fora do campo de incid\u00eancia de determinado tributo. Compreenda que \u00e9 diferente da isen\u00e7\u00e3o, pois na isen\u00e7\u00e3o h\u00e1 a previs\u00e3o legal para tributar, mas por uma liberalidade daquela unidade federada, \u00e9 concedida uma permiss\u00e3o em forma de desobriga\u00e7\u00e3o do recolhimento do\u00a0tributo. J\u00e1 a n\u00e3o incid\u00eancia prev\u00ea, expressamente, que tal ocorr\u00eancia n\u00e3o est\u00e1 no cerne daquela taxa\u00e7\u00e3o, n\u00e3o havendo qualquer\u00a0obriga\u00e7\u00e3o\u00a0para apura\u00e7\u00e3o tribut\u00e1ria.\u00a0\u00a0<\/mark><\/p>\n\n\n\n<p>Assim, temos que:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Na imunidade o objeto n\u00e3o \u00e9 tribut\u00e1vel, por previs\u00e3o constitucional;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Na n\u00e3o incid\u00eancia o objeto n\u00e3o \u00e9 tribut\u00e1vel, por previs\u00e3o legal;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Na isen\u00e7\u00e3o o objeto \u00e9 tribut\u00e1vel, mas h\u00e1 a dispensa normativa da obriga\u00e7\u00e3o de pagar.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Com isso, vamos acompanhar o que consta de mais relevante na lei 11651\/1991 sobre n\u00e3o\u00a0incid\u00eancia\u00a0do ICMS para SEFAZ\/GO:\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"194\" class=\"wp-image-1475400\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13185839\/atento.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13185839\/atento.png 209w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13185839\/atento-150x194.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p>Art. 37.\u00a0<strong><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">O imposto n\u00e3o incide sobre:<\/mark><\/strong>\u00a0\u00a0<\/p>\n\n\n\n<p>I &#8211;<strong>&nbsp;opera\u00e7\u00f5es:&nbsp;<\/strong>&nbsp;<\/p>\n\n\n\n<p>a)&nbsp;<strong>que destinem ao exterior mercadorias,<\/strong>&nbsp;inclusive produtos prim\u00e1rios e produtos industrializados&nbsp;semi-elaborados;&nbsp;&nbsp;<\/p>\n\n\n\n<p>b) que destinem a outro Estado petr\u00f3leo, inclusive lubrificantes, combust\u00edveis l\u00edquidos e gasosos dele derivados e energia el\u00e9trica, quando destinados \u00e0 comercializa\u00e7\u00e3o ou \u00e0 industrializa\u00e7\u00e3o, exceto aqueles referidos no art. 54-A;&nbsp;<\/p>\n\n\n\n<p>c) com ouro,&nbsp;<strong>quando definido em lei como ativo financeiro ou instrumento cambial;&nbsp;<\/strong>&nbsp;<\/p>\n\n\n\n<p>d) com livros, jornais e peri\u00f3dicos e o papel destinado&nbsp;a&nbsp;sua impress\u00e3o;&nbsp;&nbsp;<\/p>\n\n\n\n<p>e) relativas a mercadorias que tenham sido ou que se destinem a ser utilizadas na presta\u00e7\u00e3o, pelo pr\u00f3prio autor da sa\u00edda, de servi\u00e7o sujeito ao imposto de compet\u00eancia municipal, cujo fornecimento constitua condi\u00e7\u00e3o indispens\u00e1vel \u00e0 sua execu\u00e7\u00e3o<strong>&nbsp;e&nbsp;<\/strong>n\u00e3o esteja expressamente excepcionado dessa sujei\u00e7\u00e3o na lei complementar aplic\u00e1vel;&nbsp;&nbsp;<\/p>\n\n\n\n<p>f) que destinem mercadorias a sucessor legal, como a<strong>&nbsp;fus\u00e3o, transforma\u00e7\u00e3o, incorpora\u00e7\u00e3o ou cis\u00e3o,<\/strong>&nbsp;quando em decorr\u00eancia de qualquer destas n\u00e3o haja sa\u00edda f\u00edsica da mercadoria;&nbsp;<\/p>\n\n\n\n<p>Al\u00e9m destas&nbsp;que acabamos de ver, h\u00e1 ainda na&nbsp;mesma&nbsp;lei a defini\u00e7\u00e3o de que h\u00e1 a&nbsp;<strong>n\u00e3o incid\u00eancia do ICMS<\/strong>&nbsp;para SEFAZ\/GO sobre as&nbsp;seguintes demais ocorr\u00eancias:&nbsp;<\/p>\n\n\n\n<p>g) decorrentes de&nbsp;<strong>aliena\u00e7\u00e3o fiduci\u00e1ria em garantia<\/strong>, inclusive a opera\u00e7\u00e3o efetuada pelo credor em decorr\u00eancia do inadimplemento do devedor;&nbsp;&nbsp;<\/p>\n\n\n\n<p>h) de arrendamento mercantil,\u00a0<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">n\u00e3o compreendida\u00a0<\/mark><\/strong>a venda do bem arrendado ao arrendat\u00e1rio;\u00a0<\/p>\n\n\n\n<p>i) de qualquer natureza de que decorra a&nbsp;<strong>transfer\u00eancia de bens m\u00f3veis salvados de sinistro<\/strong>&nbsp;para companhias seguradoras;&nbsp;&nbsp;<\/p>\n\n\n\n<p>j) que destinem mercadorias a dep\u00f3sito fechado do pr\u00f3prio contribuinte,&nbsp;<strong>localizado no territ\u00f3rio deste Estado,&nbsp;<\/strong>e o seu retorno ao estabelecimento depositante;&nbsp;<\/p>\n\n\n\n<p>Passamos, portanto, pelo&nbsp;tema&nbsp;n\u00e3o incid\u00eancia do ICMS&nbsp;para SEFAZ\/GO, assunto&nbsp;fundamental&nbsp;para o concurso de auditor fiscal deste Estado.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-consideracoes-finais-nbsp\"><strong>Considera\u00e7\u00f5es Finais<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Chegamos ao final do nosso&nbsp;breve&nbsp;artigo&nbsp;sobre&nbsp;n\u00e3o incid\u00eancia do ICMS&nbsp;para SEFAZ\/GO,&nbsp;e esperamos que seja muito \u00fatil para a sua prepara\u00e7\u00e3o&nbsp;e aprova\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p>Temos neste concurso, bastante aguardado por muitos, uma grande oportunidade para ingressar no servi\u00e7o p\u00fablico, ocupando um cargo de destaque e que apresenta excelente remunera\u00e7\u00e3o, al\u00e9m de diversos outros pontos positivos! Vale a pena o esfor\u00e7o para alcan\u00e7ar essa conquista! Por isso, siga firme com os estudos e conte conosco em sua jornada!&nbsp;V\u00e1 adiante!!&nbsp;<\/p>\n\n\n\n<p><em>Lembre-se que \u00e9 essencial a&nbsp;<\/em><a href=\"https:\/\/www.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>leitura dos PDF\u2019s e a revis\u00e3o frequente dos conte\u00fados, para que assim os seus estudos fiquem cada vez mais avan\u00e7ados.<\/em><\/a><em>&nbsp;<\/em>&nbsp;&nbsp;<\/p>\n\n\n\n<p>Um grande abra\u00e7o e at\u00e9 mais!&nbsp;<\/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-luminous-vivid-amber-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2026<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1,\u00a0bom te ver por aqui!!\u00a0Para este\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0vamos\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal de\u00a0Goi\u00e1s:\u00a0n\u00e3o incid\u00eancia do ICMS\u00a0para SEFAZ\/GO\u00a0de\u00a0acordo com\u00a0a legisla\u00e7\u00e3o\u00a0nacional e\u00a0estadual.\u00a0 Com foco,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Nesse sentido,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei estadual n\u00ba\u00a011.651\/1991,\u00a0constante\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0n\u00e3o incid\u00eancia do ICMS\u00a0para SEFAZ\/GO.\u00a0 N\u00e3o incid\u00eancia do ICMS&nbsp;para SEFAZ\/GO&nbsp; \u00c9 muito comum, dentro da \u00e1rea fiscal para concursos, bons [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1712142,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219972],"class_list":["post-1712141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-go"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - 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