{"id":1742058,"date":"2026-04-01T14:59:00","date_gmt":"2026-04-01T17:59:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1742058"},"modified":"2026-03-24T15:43:30","modified_gmt":"2026-03-24T18:43:30","slug":"agregado-fins-icms-sefaz-df","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/agregado-fins-icms-sefaz-df\/","title":{"rendered":"Margem de valor agregado\u00a0para\u00a0fins de ICMS para\u00a0SEFAZ\/DF"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Oi,&nbsp;estudando muito?!!&nbsp;O&nbsp;intuito&nbsp;deste&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;\u00e9&nbsp;discutir&nbsp;um&nbsp;tema bastante&nbsp;importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal de&nbsp;Distrito Federal:&nbsp;<strong>margem de valor agregado para fins de ICMS para&nbsp;SEFAZ\/DF<\/strong>&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;local.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"901\" height=\"472\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/03\/24074216\/image-140.png\" alt=\"Margem de valor agregado\u00a0para\u00a0fins de ICMS para\u00a0SEFAZ\/DF\" class=\"wp-image-1742060\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/03\/24074216\/image-140.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/03\/24074216\/image-140-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/03\/24074216\/image-140-768x402.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/03\/24074216\/image-140-150x79.png 150w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Margem de valor agregado\u00a0para\u00a0fins de ICMS para\u00a0SEFAZ\/DF<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Demonstrando o que \u00e9 mais essencial,&nbsp;iremos&nbsp;tratar&nbsp;dos&nbsp;seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estudar\u00a0disposi\u00e7\u00f5es\u00a0normativas sobre\u00a0margem de valor agregado\u00a0para\u00a0fins de ICMS para\u00a0SEFAZ\/DF;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comentar\u00a0observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conhecer\u00a0trechos da legisla\u00e7\u00e3o que podem cair na prova;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Concluir\u00a0com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sendo assim,\u00a0tendo como refer\u00eancia\u00a0a\u00a0<a href=\"https:\/\/www.legisweb.com.br\/legislacao\/?id=123520\" target=\"_blank\" rel=\"noreferrer noopener\">Lei n\u00ba 1.254\/1996<\/a>,\u00a0norma distrital\u00a0que\u00a0trata\u00a0do ICMS,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0margem de valor agregado para fins de ICMS para\u00a0SEFAZ\/DF.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"101\" class=\"wp-image-1624841\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/08\/coruja_atencao.jpg\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/16234956\/coruja_atencao.jpg 628w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/16234956\/coruja_atencao-300x202.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/16234956\/coruja_atencao-150x101.jpg 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-margem-de-valor-agregado-nbsp-para-nbsp-fins-de-icms-para-nbsp-sefaz-df-nbsp\"><strong>Margem de valor agregado&nbsp;para&nbsp;fins de ICMS para&nbsp;SEFAZ\/DF<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A<strong>&nbsp;base de c\u00e1lculo<\/strong>&nbsp;de uma obriga\u00e7\u00e3o tribut\u00e1ria deve sempre vir determinada em norma legal, e, al\u00e9m disso, deve estar atrelada ao fato gerador daquela taxa\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ent\u00e3o, para o<strong>&nbsp;ICMS,<\/strong>&nbsp;por exemplo, se em&nbsp;uma loja&nbsp;h\u00e1 a venda de uma mercadoria para um consumidor, aquela opera\u00e7\u00e3o comercial \u00e9 justamente o fato que gera a obriga\u00e7\u00e3o de pagamento deste tributo, entre&nbsp;tantas outras situa\u00e7\u00f5es&nbsp;que poder\u00edamos citar.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entretanto, nem sempre \u00e9 t\u00e3o direto, objetivo e simples visualizar uma transa\u00e7\u00e3o geradora&nbsp;do ICMS, e, consequentemente, encontrar a base de c\u00e1lculo desse imposto.&nbsp;Para estes casos, evidentemente, devemos recorrer ao que discorre a&nbsp;<strong>legisla\u00e7\u00e3o.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa dificuldade de&nbsp;encontrar&nbsp;a base de c\u00e1lculo se d\u00e1, em muitas hip\u00f3teses, quando o<strong>&nbsp;sujeito&nbsp;passivo<\/strong>&nbsp;tenta esconder algo, burlar a&nbsp;legisla\u00e7\u00e3o&nbsp;tribut\u00e1ria,&nbsp;realizando a\u00e7\u00f5es tentando evitar o pagamento do&nbsp;tributo. Com isso, \u00e9 bem mais dif\u00edcil identificar precisamente a transa\u00e7\u00e3o e a base de c\u00e1lculo a ser considerada.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Agora entramos na\u00a0<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#8ed1fc\" class=\"has-inline-color\">substitui\u00e7\u00e3o tribut\u00e1ria<\/mark><\/strong>, que \u00e9 o instrumento por meio do qual o sujeito passivo, pagador original do tributo, \u00e9 substitu\u00eddo por um\u00a0terceiro,\u00a0chamado\u00a0de respons\u00e1vel. Quando h\u00e1\u00a0v\u00e1rias\u00a0pessoas envolvidas, como no caso da\u00a0substitui\u00e7\u00e3o, as t\u00e1ticas podem ser mais elaboradas,\u00a0dificultando\u00a0ainda\u00a0mais a identifica\u00e7\u00e3o da base de c\u00e1lculo.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quando \u00e9 permitida a substitui\u00e7\u00e3o tribut\u00e1ria, a norma costuma possibilitar o uso da&nbsp;<strong>margem de valor agregado&nbsp;<\/strong>para chegar ao valor de uma base de c\u00e1lculo que est\u00e1 obscura. Assim, a margem de valor agregado para fins de ICMS \u00e9 algo previsto&nbsp;tamb\u00e9m na&nbsp;legisla\u00e7\u00e3o&nbsp;distrital.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Basicamente, a margem de valor agregado\u00a0permite\u00a0definir uma eventual\u00a0<strong>margem de lucro<\/strong>\u00a0que determinado sujeito passivo conseguiu auferir em opera\u00e7\u00f5es seguintes\u00a0com\u00a0uma certa mercadoria, o que faz com que essa margem seja inserida na base de c\u00e1lculo\u00a0da taxa\u00e7\u00e3o.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vale lembrar, essa possibilidade \u00e9 utilizada quando fica<strong>&nbsp;invi\u00e1vel apurar a base de c\u00e1lculo efetiva,&nbsp;<\/strong>por alguma raz\u00e3o,&nbsp;especialmente&nbsp;por tentativa de omiss\u00e3o de receita e\/ou de sonega\u00e7\u00e3o fiscal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha, vamos ent\u00e3o acompanhar o que de mais relevante consta na lei 1254\/1996 sobre margem de valor agregado para fins de ICMS para\u00a0SEFAZ\/DF:\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"131\" class=\"wp-image-1475402\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2024\/10\/preste_mais_atencao.png\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/preste_mais_atencao.png 312w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/preste_mais_atencao-300x262.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/preste_mais_atencao-150x131.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 6\u00ba&nbsp;VII \u2013 a&nbsp;base&nbsp;de c\u00e1lculo \u00e9,&nbsp;<strong>para fins de substitui\u00e7\u00e3o tribut\u00e1ria:<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es ou presta\u00e7\u00f5es antecedentes ou concomitantes, o valor da opera\u00e7\u00e3o&nbsp;<strong>ou<\/strong>&nbsp;presta\u00e7\u00e3o praticado pelo contribuinte substitu\u00eddo;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es ou presta\u00e7\u00f5es&nbsp;subseq\u00fcentes,&nbsp;<strong>o somat\u00f3rio das parcelas seguintes:<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1) o valor da opera\u00e7\u00e3o ou presta\u00e7\u00e3o pr\u00f3pria realizada pelo substituto tribut\u00e1rio&nbsp;<strong>ou<\/strong>&nbsp;pelo substitu\u00eddo intermedi\u00e1rio;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2) o montante dos valores de seguro, de frete e de outros encargos cobrados ou transfer\u00edveis aos adquirentes ou tomadores do servi\u00e7o;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3) a<strong>&nbsp;margem de valor agregado, inclusive lucro,&nbsp;<\/strong>relativa \u00e0s opera\u00e7\u00f5es ou presta\u00e7\u00f5es&nbsp;subseq\u00fcentes;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">\u00a7 4\u00ba A margem de valor agregado\u00a0para fins de ICMS para SEFAZ\/DF, ser\u00e1 estabelecida por ato do Poder Executivo, com base em pre\u00e7os usualmente praticados no mercado do Distrito Federal, obtidos por levantamento,\u00a0<strong>ainda que por amostragem ou por informa\u00e7\u00f5es e outros elementos fornecidos por entidades representativas dos respectivos setores,\u00a0<\/strong>adotando-se a m\u00e9dia ponderada dos pre\u00e7os coletados, observados, em rela\u00e7\u00e3o \u00e0 pesquisa:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;<strong>as&nbsp;principais regi\u00f5es econ\u00f4micas do Distrito Federal;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;<strong>&nbsp;as&nbsp;diversas fases de comercializa\u00e7\u00e3o da mercadoria ou servi\u00e7o;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211;&nbsp;<strong>os pre\u00e7os \u00e0 vista da mercadoria ou servi\u00e7o, praticados no mesmo per\u00edodo de levantamento pelos contribuintes substituto e substitu\u00eddo.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, para fecharmos nosso texto sobre margem de valor agregado para fins de ICMS para&nbsp;SEFAZ\/DF, leve ainda para sua prova que ato do Poder Executivo poder\u00e1 estender \u00e0s mercadorias, bens ou servi\u00e7os importados do exterior o mesmo tratamento tribut\u00e1rio concedido, por acordo celebrado com as unidades federadas,&nbsp;<strong>\u00e0s opera\u00e7\u00f5es ou presta\u00e7\u00f5es internas.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto,&nbsp;por uma no\u00e7\u00e3o geral em rela\u00e7\u00e3o a&nbsp;margem de valor agregado&nbsp;para&nbsp;fins de ICMS para&nbsp;SEFAZ\/DF, assunto essencial 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 class=\"wp-block-paragraph\">Chegamos ao final do nosso&nbsp;breve&nbsp;artigo&nbsp;sobre&nbsp;margem de valor agregado&nbsp;para&nbsp;fins de ICMS para&nbsp;SEFAZ\/DF,&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 class=\"wp-block-paragraph\">Passar em concurso \u00e9 uma grande oportunidade para ingressar no servi\u00e7o p\u00fablico, ocupando um cargo de destaque e com remunera\u00e7\u00f5es acima da m\u00e9dia nacional, sem falar de diversos outros pontos positivos! O caminho \u00e9 \u00e1rduo, mas vale a pena o esfor\u00e7o para alcan\u00e7ar essa conquista! Por isso, siga firme com os estudos e conte conosco em sua jornada! Vamos em frente!!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Lembre-se que \u00e9 essencial a&nbsp;<\/em><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\" 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 class=\"wp-block-paragraph\">Um grande abra\u00e7o e at\u00e9 mais!&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><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 wp-block-paragraph\"><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 wp-block-paragraph\"><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>Oi,&nbsp;estudando muito?!!&nbsp;O&nbsp;intuito&nbsp;deste&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;\u00e9&nbsp;discutir&nbsp;um&nbsp;tema bastante&nbsp;importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal de&nbsp;Distrito Federal:&nbsp;margem de valor agregado para fins de ICMS para&nbsp;SEFAZ\/DF&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;local.&nbsp; Demonstrando o que \u00e9 mais essencial,&nbsp;iremos&nbsp;tratar&nbsp;dos&nbsp;seguintes t\u00f3picos:&nbsp; Sendo assim,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei n\u00ba 1.254\/1996,\u00a0norma distrital\u00a0que\u00a0trata\u00a0do ICMS,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0margem de valor agregado para fins de ICMS para\u00a0SEFAZ\/DF.\u00a0 Margem de valor agregado&nbsp;para&nbsp;fins de ICMS para&nbsp;SEFAZ\/DF&nbsp; A&nbsp;base [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1742060,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219970],"class_list":["post-1742058","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-df"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Margem de valor agregado\u00a0para\u00a0fins de ICMS para\u00a0SEFAZ\/DF<\/title>\n<meta name=\"description\" content=\"O texto traz um tema importante para a prova de Auditor Fiscal de Distrito Federal: margem de valor agregado para fins de ICMS para SEFAZ\/DF.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/agregado-fins-icms-sefaz-df\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Margem de valor agregado\u00a0para\u00a0fins de ICMS para\u00a0SEFAZ\/DF\" \/>\n<meta property=\"og:description\" content=\"O texto traz um tema importante para a prova de Auditor Fiscal de Distrito Federal: margem de valor agregado para fins de ICMS para SEFAZ\/DF.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/agregado-fins-icms-sefaz-df\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-01T17:59:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/03\/24074216\/image-140.png\" \/>\n\t<meta property=\"og:image:width\" content=\"901\" \/>\n\t<meta property=\"og:image:height\" content=\"472\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"F\u00e1bio Prado dos Santos Santana\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"F\u00e1bio Prado dos Santos Santana\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\\\/\\\/www.estrategiaconcursos.com.br\\\/blog\\\/agregado-fins-icms-sefaz-df\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.estrategiaconcursos.com.br\\\/blog\\\/agregado-fins-icms-sefaz-df\\\/\"},\"author\":{\"name\":\"F\u00e1bio Prado dos Santos Santana\",\"@id\":\"https:\\\/\\\/blog-estrategia.mystagingwebsite.com\\\/#\\\/schema\\\/person\\\/b1af3515254fed0a6861d754def3f005\"},\"headline\":\"Margem de valor agregado\u00a0para\u00a0fins de ICMS para\u00a0SEFAZ\\\/DF\",\"datePublished\":\"2026-04-01T17:59:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.estrategiaconcursos.com.br\\\/blog\\\/agregado-fins-icms-sefaz-df\\\/\"},\"wordCount\":1142,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/blog-estrategia.mystagingwebsite.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.estrategiaconcursos.com.br\\\/blog\\\/agregado-fins-icms-sefaz-df\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dhg1h5j42swfq.cloudfront.net\\\/2026\\\/03\\\/24074216\\\/image-140.png\",\"articleSection\":[\"Concursos P\u00fablicos\",\"Fiscal - 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