{"id":1757268,"date":"2026-06-04T11:02:00","date_gmt":"2026-06-04T14:02:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1757268"},"modified":"2026-04-28T15:35:06","modified_gmt":"2026-04-28T18:35:06","slug":"pagamento-icms-sefaz-df","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/pagamento-icms-sefaz-df\/","title":{"rendered":"Pagamento do ICMS\u00a0para\u00a0SEFAZ\/DF"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Oi, tudo em paz?!!&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>pagamento do 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\/24163458\/image-152.png\" alt=\"Pagamento do ICMS\u00a0para\u00a0SEFAZ\/DF\" class=\"wp-image-1757269\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/24163458\/image-152.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/24163458\/image-152-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/24163458\/image-152-768x402.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/24163458\/image-152-150x79.png 150w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Pagamento do ICMS\u00a0para\u00a0SEFAZ\/DF<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Em s\u00edntese,&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\u00a0pagamento do ICMS\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 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\u00a0pagamento do ICMS\u00a0para\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=\"113\" class=\"wp-image-1624852\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/08\/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-pagamento-do-icms-nbsp-para-nbsp-sefaz-df-nbsp\"><strong>Pagamento do ICMS&nbsp;para&nbsp;SEFAZ\/DF<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No campo dos tributos, \u00e9 preciso, antes de qualquer coisa, que exista a&nbsp;<strong>hip\u00f3tese de incid\u00eancia<\/strong>&nbsp;prevista em lei, sendo que essa hip\u00f3tese de incid\u00eancia \u00e9 uma descri\u00e7\u00e3o hipot\u00e9tica de&nbsp;um fato&nbsp;que gera uma obriga\u00e7\u00e3o tribut\u00e1ria, tendo, assim, car\u00e1ter abstrato.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Havendo essa hip\u00f3tese, se ela ocorre no mudo real, temos o que chamamos de&nbsp;<strong>ocorr\u00eancia do fato gerador<\/strong>, que tem como consequ\u00eancia o nascimento da obriga\u00e7\u00e3o tribut\u00e1ria em si. Dessa forma,&nbsp;o fato gerador possui car\u00e1ter concreto, sendo a subsun\u00e7\u00e3o da hip\u00f3tese de incid\u00eancia no campo pr\u00e1tico.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Devido \u00e0 ocorr\u00eancia do fato gerador, surge a obriga\u00e7\u00e3o tribut\u00e1ria, por\u00e9m\u00a0o respectivo\u00a0cr\u00e9dito tribut\u00e1rio ainda n\u00e3o est\u00e1 formalizado, constitu\u00eddo. A\u00a0<mark style=\"background-color:rgba(0, 0, 0, 0);color:#8ed1fc\" class=\"has-inline-color\"><strong>constitui\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio d\u00e1-se com o lan\u00e7amento tribut\u00e1rio<\/strong>,<\/mark> que deve ser\u00a0realizado\u00a0pela autoridade\u00a0fiscal.\u00a0Logo, memorize:\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>Obriga\u00e7\u00e3o tribut\u00e1ria<\/strong>\u00a0surge com a ocorr\u00eancia do fato gerador;\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>Cr\u00e9dito tribut\u00e1rio\u00a0<\/strong>\u00e9\u00a0constitu\u00eddo\u00a0por meio do lan\u00e7amento tribut\u00e1rio.\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"71\" class=\"wp-image-1690448\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/12\/despenca-na-prova.png\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/24182242\/despenca-na-prova.png 382w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/24182242\/despenca-na-prova-300x141.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/24182242\/despenca-na-prova-150x71.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estando\u00a0constitu\u00eddo\u00a0o\u00a0cr\u00e9dito, deve ser tomada alguma provid\u00eancia pelo sujeito passivo que deve observar aquela obriga\u00e7\u00e3o. Entre essas possibilidades, est\u00e1 a de pagamento do ICMS para SEFAZ\/DF.\u00a0Entretanto, \u00e9 importante lembrar que, segundo o\u00a0<strong>C\u00f3digo Tribut\u00e1rio Nacional\u00a0(CTN)<\/strong>, o pagamento \u00e9 uma forma de extin\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio, existindo os\u00a0seguintes\u00a0tipos previstos\u00a0de extin\u00e7\u00e3o nesse sentido:\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pagamento;<\/strong>\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Compensa\u00e7\u00e3o;<\/strong>\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Transa\u00e7\u00e3o;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Remiss\u00e3o;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Prescri\u00e7\u00e3o e decad\u00eancia;<\/strong>\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Convers\u00e3o de dep\u00f3sito em renda;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pagamento\u00a0antecipado\u00a0e homologa\u00e7\u00e3o do lan\u00e7amento;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Consigna\u00e7\u00e3o em pagamento;<\/strong>\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Decis\u00e3o administrativa irreform\u00e1vel;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Decis\u00e3o judicial passada em julgado;<\/strong>\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Da\u00e7\u00e3o em pagamento em\u00a0<strong>bens im\u00f3veis.<\/strong>\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Atente a essas<strong>&nbsp;modalidades de extin\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio<\/strong>&nbsp;elencadas no CTN, pois n\u00e3o apenas caem, mas despencam em provas da \u00e1rea fiscal!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E,&nbsp;al\u00e9m das modalidades&nbsp;de extin\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio, vale frisar tamb\u00e9m que o CTN traz ainda modalidades de<strong>&nbsp;suspens\u00e3o e de exclus\u00e3o do cr\u00e9dito tribut\u00e1rio<\/strong>,&nbsp;aumentando&nbsp;o leque de possibilidades quanto&nbsp;ao tratamento que ser\u00e1 dado \u00e0quele cr\u00e9dito tribut\u00e1rio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos acompanhar o que de mais relevante consta na lei 1254\/1996 sobre pagamento do ICMS para SEFAZ\/DF,&nbsp;refor\u00e7ando&nbsp;que esta \u00e9 uma&nbsp;<strong>hip\u00f3tese de extin\u00e7\u00e3o<\/strong>&nbsp;do cr\u00e9dito tribut\u00e1rio:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 46. O imposto devido ser\u00e1 pago na\u00a0<strong>forma e nos prazos<\/strong>\u00a0estabelecidos no regulamento.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"105\" class=\"wp-image-1542466\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/03\/tome-nota-5.png\" alt=\"Aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/09200407\/tome-nota-5.png 258w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/09200407\/tome-nota-5-150x105.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 1\u00ba O imposto poder\u00e1, na forma do regulamento,&nbsp;<strong>ser exigido por antecipa\u00e7\u00e3o<\/strong>, inclusive na hip\u00f3tese de substitui\u00e7\u00e3o tribut\u00e1ria, fixando-se, quando for o caso, o valor da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o que deva ocorrer, considerada, no que couber, a margem de valor agregado de que trata o \u00a7 4\u00ba do art. 6\u00ba.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 2\u00ba Na hip\u00f3tese de<strong>&nbsp;substitui\u00e7\u00e3o tribut\u00e1ria&nbsp;<\/strong>em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es ou presta\u00e7\u00f5es antecedentes, o imposto devido pelas referidas opera\u00e7\u00f5es ou presta\u00e7\u00f5es ser\u00e1 pago, ou seja, haver\u00e1 o pagamento do ICMS para SEFAZ\/DF, pelo contribuinte substituto, dentre as seguintes situa\u00e7\u00f5es, conforme indicado no regulamento:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;<strong>&nbsp;entrada ou recebimento<\/strong>&nbsp;do bem, da mercadoria ou do servi\u00e7o;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;<strong>sa\u00edda&nbsp;subseq\u00fcente&nbsp;por ele promovida<\/strong>, ainda que isenta ou n\u00e3o tributada, inclusive nas hip\u00f3teses dos \u00a7\u00a7 6\u00ba e 7\u00ba do art. 24;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; sa\u00edda ou evento que&nbsp;<strong>impossibilite a ocorr\u00eancia de fato&nbsp;<\/strong>determinante do pagamento do imposto;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211;&nbsp;sa\u00edda&nbsp;da mercadoria ou de outra situa\u00e7\u00e3o prevista no regulamento.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 3\u00ba O imposto de que trata o art. 20, no caso de opera\u00e7\u00f5es destinadas&nbsp;<strong>a n\u00e3o contribuinte do imposto,&nbsp;<\/strong>\u00e9 recolhido, nos termos do regulamento:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;<strong>por&nbsp;per\u00edodo de apura\u00e7\u00e3o,<\/strong>&nbsp;quando o contribuinte \u00e9 inscrito no CF\/DF;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;<strong>&nbsp;a&nbsp;cada opera\u00e7\u00e3o,&nbsp;<\/strong>quando o contribuinte n\u00e3o \u00e9 inscrito no CF\/DF.&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;pagamento do 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 class=\"wp-block-paragraph\">Chegamos ao final do nosso&nbsp;breve&nbsp;artigo&nbsp;sobre&nbsp;pagamento do 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 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, tudo em paz?!!&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;pagamento do ICMS&nbsp;para&nbsp;SEFAZ\/DF&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;local.&nbsp; Em s\u00edntese,&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\u00a0pagamento do ICMS\u00a0para\u00a0SEFAZ\/DF.\u00a0 Pagamento do ICMS&nbsp;para&nbsp;SEFAZ\/DF&nbsp; No campo dos tributos, \u00e9 preciso, antes de qualquer coisa, que exista a&nbsp;hip\u00f3tese de incid\u00eancia&nbsp;prevista em lei, sendo [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1757269,"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-1757268","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) - 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