{"id":1719075,"date":"2026-03-04T11:56:00","date_gmt":"2026-03-04T14:56:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1719075"},"modified":"2026-02-26T14:34:23","modified_gmt":"2026-02-26T17:34:23","slug":"tributacao-monofasica-combustivel-sefaz-go","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributacao-monofasica-combustivel-sefaz-go\/","title":{"rendered":"Tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel\u00a0para SEFAZ\/GO"},"content":{"rendered":"\n<p>Ol\u00e1,\u00a0tudo bem?!!\u00a0O objetivo central deste\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0\u00e9\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal de\u00a0Goi\u00e1s:\u00a0<strong>tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel\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\/22085836\/image-111.png\" alt=\"Tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel\u00a0para SEFAZ\/GO\" class=\"wp-image-1719076\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/02\/22085836\/image-111.png 900w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/02\/22085836\/image-111-300x169.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/02\/22085836\/image-111-768x433.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/02\/22085836\/image-111-150x85.png 150w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption class=\"wp-element-caption\">Tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel\u00a0para SEFAZ\/GO<\/figcaption><\/figure>\n\n\n\n<p>Com bastante 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\u00a0tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel\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>Sendo assim,\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\u00a0tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel\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-tributacao-monofasica-sobre-combustivel-nbsp-para-sefaz-go-nbsp\"><strong>Tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel&nbsp;para SEFAZ\/GO<\/strong>&nbsp;<\/h2>\n\n\n\n<p>No Brasil, temos diversos regimes de tributa\u00e7\u00e3o aplic\u00e1veis, a depender do tributo em quest\u00e3o, da legisla\u00e7\u00e3o espec\u00edfica cab\u00edvel e dos&nbsp;<strong>fatos tribut\u00e1veis.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Todavia, basicamente, podemos definir que s\u00e3o tr\u00eas as possibilidades, majoritariamente. Estamos falando dos&nbsp;<strong>regimes:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>Multif\u00e1sico<\/strong>;\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Bif\u00e1sico;<\/mark><\/strong>\u00a0ou,\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Monof\u00e1sico.<\/mark><\/strong>\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Abordemos um pouco mais cada um deles&#8230;\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"100\" class=\"wp-image-1700234\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando.png 1536w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando-300x200.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando-1024x683.png 1024w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando-768x512.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando-150x100.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p>No<strong>\u00a0<\/strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\"><strong>regime multif\u00e1sico<\/strong>,<\/mark> temos que o tributo \u00e9 cobrado a cada etapa do processo de produ\u00e7\u00e3o ou comercializa\u00e7\u00e3o, independentemente de quantas vezes sejam. Assim, o mesmo tributo \u00e9 cobrado in\u00fameras vezes, a cada nova opera\u00e7\u00e3o realizada com aquele insumo ou produto\/servi\u00e7o. Aqui prepondera a cumulatividade tribut\u00e1ria, que ocorre justamente quando as taxa\u00e7\u00f5es v\u00e3o se acumulando no decorrer do processo produtivo.\u00a0<\/p>\n\n\n\n<p>J\u00e1 no<strong>\u00a0<mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">regime bif\u00e1sico<\/mark><\/strong>, temos que a tributa\u00e7\u00e3o se resume a duas etapas da produ\u00e7\u00e3o, que s\u00e3o em regra na aquisi\u00e7\u00e3o e na revenda da mercadoria. Logo, h\u00e1 um limite de vezes em que aquele item ser\u00e1 taxado\u00a0por um mesmo tributo, sendo em dois momentos distintos.\u00a0<\/p>\n\n\n\n<p>Por outro lado, no<mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\"><strong>\u00a0regime\u00a0monof\u00e1sico<\/strong>, <\/mark>inclusive a tributa\u00e7\u00e3o\u00a0monof\u00e1sica\u00a0sobre combust\u00edvel para SEFAZ\/GO, temos o que \u00e9\u00a0conhecido\u00a0como n\u00e3o-cumulatividade, isto \u00e9, o tributo n\u00e3o vai se acumulando em v\u00e1rias cobran\u00e7as durante a produ\u00e7\u00e3o, pois ele\u00a0\u00e9\u00a0cobrado uma \u00fanica vez\u00a0dentro\u00a0daquele processo. A n\u00e3o-cumulatividade inibe justamente uma\u00a0tributa\u00e7\u00e3o\u00a0m\u00faltipla, evitando uma sobrecarga fiscal e reduzindo a onerosidade daquela\u00a0atividade\u00a0econ\u00f4mica.\u00a0<\/p>\n\n\n\n<p>Evidentemente, o regime a ser aplicado no caso concreto, os segmentos empresariais que se enquadram em cada hip\u00f3tese, a forma e o momento de apura\u00e7\u00e3o do tributo, entre outros quesitos, devem estar emplacados em&nbsp;<strong>norma legal,<\/strong>&nbsp;que precisa ser observada por aqueles que a ela est\u00e3o sujeitos.&nbsp;<\/p>\n\n\n\n<p><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Por exemplo, no regime de tributa\u00e7\u00e3o monof\u00e1sica goiana voltada a combust\u00edveis, o valor do imposto corresponde \u00e0\u00a0<strong>multiplica\u00e7\u00e3o da al\u00edquota espec\u00edfica do combust\u00edvel pelo peso ou pelo volume do combust\u00edvel,<\/strong>\u00a0conforme o disposto em regulamento\u00a0estadual.\u00a0<\/mark><\/p>\n\n\n\n<p>Nesse sentido, vamos acompanhar o que de mais relevante consta na lei 11651\/1991 especificamente sobre tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel para SEFAZ\/GO:&nbsp;<\/p>\n\n\n\n<p><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 54-A. O ICMS incidir\u00e1 uma \u00fanica vez,<strong>\u00a0qualquer que seja sua finalidade<\/strong>, nas opera\u00e7\u00f5es com os seguintes combust\u00edveis, ainda que iniciadas no exterior:\u00a0<\/mark><\/p>\n\n\n\n<p>I &#8211;&nbsp;<strong>diesel e biodiesel&nbsp;(B100)<\/strong>;&nbsp;<\/p>\n\n\n\n<p>II &#8211;&nbsp;<strong>g\u00e1s&nbsp;liquefeito de petr\u00f3leo (GLP),&nbsp;inclusive o derivado de g\u00e1s natural (GLGN).<\/strong>&nbsp;<\/p>\n\n\n\n<p>III &#8211;&nbsp;<strong>gasolina;<\/strong>&nbsp;e,&nbsp;<\/p>\n\n\n\n<p>IV &#8211;&nbsp;<strong>Etanol Anidro Combust\u00edvel &#8211; EAC.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Par\u00e1grafo \u00fanico. A operacionaliza\u00e7\u00e3o do regime de tributa\u00e7\u00e3o monof\u00e1sica&nbsp;sobre combust\u00edvel para SEFAZ\/GO,&nbsp;<strong>sistema de incid\u00eancia \u00fanica do ICMS sobre combust\u00edve<\/strong>l, atender\u00e1 ao disposto na Lei Complementar federal n\u00ba 192, de 2022, em conv\u00eanio celebrado no \u00e2mbito do CONFAZ, nos termos do art. 155, \u00a7\u00a7 4\u00ba e 5\u00ba, da Constitui\u00e7\u00e3o Federal, e no Regulamento do C\u00f3digo Tribut\u00e1rio do Estado de Goi\u00e1s.&nbsp;<\/p>\n\n\n\n<p>Art. 54-C. Fica atribu\u00edda \u00e0 refinaria de petr\u00f3leo ou \u00e0s suas bases, \u00e0 Central de Mat\u00e9ria-Prima Petroqu\u00edmica &#8211; CPQ, \u00e0 Unidade de Processamento de G\u00e1s Natural &#8211; UPGN, ao formulador de combust\u00edveis e ao importador, nas opera\u00e7\u00f5es com \u00d3leo Diesel A,<strong>&nbsp;a responsabilidade pela reten\u00e7\u00e3o e pelo recolhimento do ICMS&nbsp;<\/strong>incidente nas importa\u00e7\u00f5es de B100 ou sobre as sa\u00eddas do estabelecimento produtor de B100, do valor correspondente \u00e0 propor\u00e7\u00e3o devida \u00e0 UF de destino, definida em regulamento.&nbsp;<\/p>\n\n\n\n<p>Art. 54-D. O Transportador Revendedor Retalhista &#8211; TRR, a distribuidora de combust\u00edveis, o distribuidor de GLP ou o importador respondem pelo recolhimento dos acr\u00e9scimos legais previstos na legisla\u00e7\u00e3o, na hip\u00f3tese da&nbsp;<strong>entrega das informa\u00e7\u00f5es relativas \u00e0s opera\u00e7\u00f5es&nbsp;<\/strong>com os produtos referidos no art. 54-A desta Lei fora dos prazos estabelecidos em regulamento.&nbsp;<\/p>\n\n\n\n<p>Para encerrar, antes de finalizarmos nosso artigo sobre tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel para SEFAZ\/GO, compreenda ainda que\u00a0fica atribu\u00edda \u00e0 refinaria de petr\u00f3leo ou \u00e0s suas bases, \u00e0 CPQ, ao formulador de combust\u00edveis e ao importador, nas opera\u00e7\u00f5es com Gasolina A, a\u00a0<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\">responsabilidade pela reten\u00e7\u00e3o e pelo recolhimento do ICMS<\/mark><\/strong>\u00a0incidente nas importa\u00e7\u00f5es de EAC ou sobre as sa\u00eddas do estabelecimento produtor de EAC.\u00a0<\/p>\n\n\n\n<p>Passamos, portanto, pelo&nbsp;tema&nbsp;tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel&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;tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel&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,\u00a0tudo bem?!!\u00a0O objetivo central deste\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0\u00e9\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal de\u00a0Goi\u00e1s:\u00a0tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel\u00a0para SEFAZ\/GO\u00a0de\u00a0acordo com\u00a0a legisla\u00e7\u00e3o\u00a0nacional e\u00a0estadual.\u00a0 Com bastante foco,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Sendo assim,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei estadual n\u00ba\u00a011.651\/1991,\u00a0constante\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel\u00a0para SEFAZ\/GO.\u00a0 Tributa\u00e7\u00e3o monof\u00e1sica sobre combust\u00edvel&nbsp;para SEFAZ\/GO&nbsp; No Brasil, temos diversos regimes de tributa\u00e7\u00e3o aplic\u00e1veis, a depender [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1719076,"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-1719075","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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