{"id":1748987,"date":"2026-04-16T11:36:00","date_gmt":"2026-04-16T14:36:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1748987"},"modified":"2026-04-07T14:29:27","modified_gmt":"2026-04-07T17:29:27","slug":"substituicao-tributaria-icms-sefaz-df","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/substituicao-tributaria-icms-sefaz-df\/","title":{"rendered":"Substitui\u00e7\u00e3o tribut\u00e1ria do\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF"},"content":{"rendered":"\n<p>Ol\u00e1,&nbsp;tor\u00e7o para que esteja tudo bem!!&nbsp;O foco&nbsp;deste&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;\u00e9&nbsp;trazer&nbsp;um&nbsp;tema bastante&nbsp;importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal do&nbsp;Distrito Federal:&nbsp;<strong>substitui\u00e7\u00e3o tribut\u00e1ria do&nbsp;ICMS&nbsp;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\/04\/06142238\/image-45.png\" alt=\"Substitui\u00e7\u00e3o tribut\u00e1ria do\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF\" class=\"wp-image-1748988\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/06142238\/image-45.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/06142238\/image-45-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/06142238\/image-45-768x402.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/06142238\/image-45-150x79.png 150w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Substitui\u00e7\u00e3o tribut\u00e1ria do\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF<\/figcaption><\/figure>\n\n\n\n<p>Objetivando reter o m\u00e1ximo poss\u00edvel,&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\u00a0substitui\u00e7\u00e3o tribut\u00e1ria do\u00a0ICMS\u00a0para\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>Com isso,\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\u00a0substitui\u00e7\u00e3o tribut\u00e1ria do\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF.\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-substituicao-tributaria-do-nbsp-icms-nbsp-para-nbsp-sefaz-df-nbsp\"><strong>Substitui\u00e7\u00e3o tribut\u00e1ria do&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/DF<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Geralmente, quem tem a obriga\u00e7\u00e3o de&nbsp;<strong>pagamento&nbsp;do ICMS<\/strong>&nbsp;\u00e9 o contribuinte, devendo ele observar o prazo e a forma para tal.&nbsp;<\/p>\n\n\n\n<p>Contudo, em algumas hip\u00f3teses, pode a legisla\u00e7\u00e3o tribut\u00e1ria impor que haver\u00e1 uma mudan\u00e7a na pessoa que ir\u00e1 efetivamente efetuar esse pagamento, deixando essa obriga\u00e7\u00e3o de ser do contribuinte e passando a ser, dessa&nbsp;maneira, do<strong>&nbsp;respons\u00e1vel.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Quando a lei prev\u00ea essa altera\u00e7\u00e3o na pessoa com o papel de pagamento do ICMS, temos o que chamamos de&nbsp;<strong>substitui\u00e7\u00e3o tribut\u00e1ria<\/strong>, pois, como o pr\u00f3prio nome indica, e como&nbsp;voc\u00ea&nbsp;deve ter percebido, o que acontece \u00e9&nbsp;exatamente&nbsp;isso, uma substitui\u00e7\u00e3o, da pessoa anteriormente&nbsp;designada&nbsp;para fazer o pagamento do tributo (o contribuinte) para uma nova pessoa com essa fun\u00e7\u00e3o (o respons\u00e1vel).&nbsp;<\/p>\n\n\n\n<p>Isso \u00e9 poss\u00edvel porque, de acordo com o<strong>\u00a0<mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\">C\u00f3digo Tribut\u00e1rio Nacional (CTN),<\/mark>\u00a0<\/strong>contribuinte e respons\u00e1vel s\u00e3o figuras compreendidas como esp\u00e9cies que fazem parte do g\u00eanero sujeito passivo.\u00a0Acompanhe\u00a0aqui\u00a0pra\u00a0compreender\u00a0melhor&#8230;\u00a0<\/p>\n\n\n\n<p>Em s\u00edntese,\u00a0<mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>sujeito passivo \u00e9 um g\u00eanero<\/strong>,<strong>\u00a0e esse g\u00eanero pode ser classificado em duas esp\u00e9cies, que s\u00e3o:<\/strong><\/mark>\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>Contribuinte; ou,<\/strong>\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>Respons\u00e1vel.<\/strong>\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<p>Logo, a substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/DF \u00e9 a permiss\u00e3o legal para que um sujeito passivo seja substitu\u00eddo por outro no papel de recolhimento do tributo para os cofres p\u00fablicos. Perceba que a&nbsp;obriga\u00e7\u00e3o&nbsp;continuar\u00e1 sendo de um&nbsp;<strong>sujeito passivo<\/strong>, s\u00f3 que n\u00e3o mais do contribuinte, mas sim do respons\u00e1vel. Ent\u00e3o cuidado, pois n\u00e3o deixa de ser de um sujeito passivo essa&nbsp;obriga\u00e7\u00e3o, ok!!! Cuidado com as pegadinhas!&nbsp;<\/p>\n\n\n\n<p>A<strong>&nbsp;substitui\u00e7\u00e3o tribut\u00e1ria&nbsp;\u00e9<\/strong>&nbsp;muito utilizada nas normas espec\u00edficas do pa\u00eds, especialmente porque ela facilita a cobran\u00e7a, a arrecada\u00e7\u00e3o e a&nbsp;fiscaliza\u00e7\u00e3o&nbsp;do ponto de vista tribut\u00e1rio, j\u00e1 que&nbsp;comumente \u00e9 mais&nbsp;simples&nbsp;encontrar diversos respons\u00e1veis do que somente aquele contribuinte que tinha a fun\u00e7\u00e3o original de pagamento.&nbsp;<\/p>\n\n\n\n<p>Assim, com a cobran\u00e7a e a fiscaliza\u00e7\u00e3o facilitadas, o poder p\u00fablico expande&nbsp;as possibilidades&nbsp;de recebimentos dos valores a que tem direito, principalmente nos casos em que houver inadimpl\u00eancia, j\u00e1 que os respons\u00e1veis passar\u00e3o a ser cobrados&nbsp;atrav\u00e9s dos&nbsp;<strong>meios legais permitidos.<\/strong>&nbsp;<\/p>\n\n\n\n<p>Dessa forma, vamos entender o que de mais\u00a0relevante\u00a0consta na lei 1254\/1996 sobre substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/DF:<br \/><\/p>\n\n\n\n<p class=\"has-text-align-center\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"105\" class=\"wp-image-1539810\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02111820\/tome-nota.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02111820\/tome-nota.png 258w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02111820\/tome-nota-150x105.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 24.\u00a0<strong>Fica atribu\u00edda a responsabilidade<\/strong>, em virtude de substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/DF, ainda que situado em outra unidade federada,\u00a0a:\u00a0<\/mark><\/p>\n\n\n\n<p>I &#8211;&nbsp;industrial, comerciante, cooperativa ou outra categoria de contribuinte, pelo pagamento do imposto incidente&nbsp;<strong>sobre uma ou mais opera\u00e7\u00f5es ou presta\u00e7\u00f5es antecedentes;<\/strong>&nbsp;<\/p>\n\n\n\n<p>II &#8211;&nbsp;produtor, fabricante, extrator, engarrafador, gerador, inclusive de energia el\u00e9trica, industrial, distribuidor, importador, comerciante, adquirente em licita\u00e7\u00e3o p\u00fablica de mercadoria importada do exterior apreendida ou abandonada, prestadores de servi\u00e7o de transporte ou de comunica\u00e7\u00e3o ou outra categoria de contribuinte,&nbsp;<strong>pelo pagamento do imposto incidente sobre uma ou mais opera\u00e7\u00f5es ou presta\u00e7\u00f5es&nbsp;subseq\u00fcentes;<\/strong>&nbsp;<\/p>\n\n\n\n<p>III &#8211; deposit\u00e1rio a qualquer t\u00edtulo,&nbsp;<strong>em rela\u00e7\u00e3o a mercadoria depositada por contribuinte;<\/strong>&nbsp;<\/p>\n\n\n\n<p>IV &#8211;&nbsp;contratante&nbsp;de servi\u00e7o ou terceiro que participe da presta\u00e7\u00e3o de servi\u00e7o de transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o,<strong>&nbsp;pelo imposto devido na contrata\u00e7\u00e3o ou na presta\u00e7\u00e3o;<\/strong>&nbsp;<\/p>\n\n\n\n<p>V &#8211;&nbsp;<strong>\u00f3rg\u00e3os e entidades da Administra\u00e7\u00e3o P\u00fablica<\/strong>, em rela\u00e7\u00e3o ao imposto devido na aquisi\u00e7\u00e3o de mercadorias e servi\u00e7os;&nbsp;<\/p>\n\n\n\n<p>VI &#8211;&nbsp;remetente&nbsp;da mercadoria, pelo pagamento do imposto devido na presta\u00e7\u00e3o de servi\u00e7o de transporte contratado junto a aut\u00f4nomo ou a qualquer outro transportador<strong>&nbsp;n\u00e3o-inscrito no Cadastro Fiscal&nbsp;<\/strong>do Distrito Federal-CF\/DF;&nbsp;<\/p>\n\n\n\n<p>VII &#8211;&nbsp;<strong>concession\u00e1ria de energia el\u00e9trica e de servi\u00e7o p\u00fablico de comunica\u00e7\u00e3o<\/strong>, pelas opera\u00e7\u00f5es e presta\u00e7\u00f5es antecedentes, concomitantes ou&nbsp;subseq\u00fcentes.&nbsp;<\/p>\n\n\n\n<p>Passamos, portanto,&nbsp;por uma no\u00e7\u00e3o geral em rela\u00e7\u00e3o a&nbsp;substitui\u00e7\u00e3o tribut\u00e1ria do&nbsp;ICMS&nbsp;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>Chegamos ao final do nosso&nbsp;breve&nbsp;artigo&nbsp;sobre&nbsp;substitui\u00e7\u00e3o tribut\u00e1ria do&nbsp;ICMS&nbsp;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>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><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,&nbsp;tor\u00e7o para que esteja tudo bem!!&nbsp;O foco&nbsp;deste&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;\u00e9&nbsp;trazer&nbsp;um&nbsp;tema bastante&nbsp;importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal do&nbsp;Distrito Federal:&nbsp;substitui\u00e7\u00e3o tribut\u00e1ria do&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/DF&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;local.&nbsp; Objetivando reter o m\u00e1ximo poss\u00edvel,&nbsp;iremos&nbsp;tratar&nbsp;dos&nbsp;seguintes t\u00f3picos:&nbsp; Com isso,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei n\u00ba 1.254\/1996,\u00a0norma distrital\u00a0que\u00a0trata\u00a0do ICMS,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0substitui\u00e7\u00e3o tribut\u00e1ria do\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF.\u00a0 Substitui\u00e7\u00e3o tribut\u00e1ria do&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/DF&nbsp; Geralmente, quem tem a obriga\u00e7\u00e3o de&nbsp;pagamento&nbsp;do ICMS&nbsp;\u00e9 o contribuinte, devendo ele observar o [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1748988,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219970],"class_list":["post-1748987","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 v27.2 (Yoast SEO v27.2) - 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