{"id":1758940,"date":"2026-06-01T14:59:00","date_gmt":"2026-06-01T17:59:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1758940"},"modified":"2026-05-19T12:34:31","modified_gmt":"2026-05-19T15:34:31","slug":"tributo-pago-indevidamente-sefaz-go","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/tributo-pago-indevidamente-sefaz-go\/","title":{"rendered":"Restitui\u00e7\u00e3o de tributo pago indevidamente\u00a0para SEFAZ\/GO"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Opa,&nbsp;vai bem?!!&nbsp;Neste&nbsp;presente&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;vamos&nbsp;analisar&nbsp;um assunto muito importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal de&nbsp;Goi\u00e1s:&nbsp;<strong>restitui\u00e7\u00e3o de tributo pago indevidamente&nbsp;para SEFAZ\/GO<\/strong>&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;estadual.&nbsp;<\/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\/04\/30073915\/image-186.png\" alt=\"Restitui\u00e7\u00e3o de tributo pago indevidamente\u00a0para SEFAZ\/GO\" class=\"wp-image-1758941\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/30073915\/image-186.png 900w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/30073915\/image-186-300x169.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/30073915\/image-186-768x433.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/30073915\/image-186-150x85.png 150w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption class=\"wp-element-caption\">Restitui\u00e7\u00e3o de tributo pago indevidamente\u00a0para SEFAZ\/GO<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">De maneira objetiva,&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\u00a0restitui\u00e7\u00e3o de tributo pago indevidamente\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 class=\"wp-block-paragraph\">Com isso,\u00a0tendo como refer\u00eancia\u00a0a\u00a0<a href=\"https:\/\/www.legisweb.com.br\/legislacao\/?id=128785\" target=\"_blank\" rel=\"noreferrer noopener\">Lei estadual n\u00ba\u00a016.469\/2009<\/a>,\u00a0constante\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0restitui\u00e7\u00e3o de tributo pago indevidamente\u00a0para SEFAZ\/GO.\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-restituicao-de-tributo-pago-indevidamente-nbsp-para-sefaz-go-nbsp\"><strong>Restitui\u00e7\u00e3o de tributo pago indevidamente&nbsp;para SEFAZ\/GO<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ao efetuar o pagamento de um tributo, pode, o<strong>&nbsp;sujeito passivo,&nbsp;<\/strong>constatar que aquele recolhimento n\u00e3o deveria ter sido feito na verdade.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, na opini\u00e3o daquele contribuinte, esse foi um&nbsp;<strong>pagamento indevido<\/strong>, independentemente da raz\u00e3o que o leva a crer nessa hip\u00f3tese.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para tentar reaver o valor pago, uma alternativa para o sujeito passivo \u00e9 recorrer ao PAT, o&nbsp;<strong>Processo Administrativo Tribut\u00e1rio,&nbsp;<\/strong>onde ser\u00e1 poss\u00edvel apresentar todas as&nbsp;provas que possuir para demonstrar que, de fato, aquele tributo n\u00e3o era devido.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha,\u00a0ficando\u00a0demonstrada que a cobran\u00e7a do tributo, e seu\u00a0consequente\u00a0pagamento, realmente n\u00e3o deveriam ter acontecido, muito provavelmente ao final do PAT ser\u00e1 proferida uma\u00a0<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\">senten\u00e7a favor\u00e1vel ao\u00a0sujeito\u00a0passivo,\u00a0<\/mark><\/strong>ou seja, contr\u00e1ria\u00a0\u00e0 Fazenda P\u00fablica.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ap\u00f3s esse julgamento administrativo, a decis\u00e3o, nesse caso a favor do contribuinte, dever\u00e1 ser consumada, havendo ent\u00e3o&nbsp;uma&nbsp;<strong>restitui\u00e7\u00e3o&nbsp;do tributo<\/strong>&nbsp;pago indevidamente para SEFAZ\/GO.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">A\u00a0restitui\u00e7\u00e3o nada mais \u00e9 que a\u00a0devolu\u00e7\u00e3o\u00a0da quantia paga de forma indevida, quer dizer, \u00e9 a\u00a0<strong>regulariza\u00e7\u00e3o<\/strong>\u00a0daquela situa\u00e7\u00e3o.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa devolu\u00e7\u00e3o \u00e9&nbsp;imprescind\u00edvel, j\u00e1 que, como o montante pago pelo sujeito passivo n\u00e3o era devido, o poder p\u00fablico n\u00e3o pode simplesmente se&nbsp;apoderar&nbsp;dessa&nbsp;quantia&nbsp;recebida, tendo em vista que n\u00e3o \u00e9 um valor seu de<strong>&nbsp;direito ou de fato.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ali\u00e1s, uma eventual recusa por parte do Estado em devolver esse valor, se configura inclusive como&nbsp;<strong>enriquecimento il\u00edcito,&nbsp;<\/strong>pois&nbsp;estamos&nbsp;falando de um valor financeiro que pertence, na verdade, ao sujeito passivo, n\u00e3o podendo, por isso mesmo, a administra\u00e7\u00e3o p\u00fablica reter essa quantia&nbsp;quando o processo administrativo regular proferir uma decis\u00e3o que determina&nbsp;a devolu\u00e7\u00e3o do valor pago.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, vamos compreender o que de mais relevante consta na lei 16469\/2009 sobre restitui\u00e7\u00e3o de tributo pago indevidamente para SEFAZ\/GO, sendo este um assunto quente para a sua prova. Por isso preste aten\u00e7\u00e3o a seguir \u00e0 literalidade da lei:\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-1539810\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/03\/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 class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 42. O reconhecimento do direito \u00e0 restitui\u00e7\u00e3o de tributo pago indevidamente\u00a0para SEFAZ\/GO\u00a0pelo sujeito passivo em decorr\u00eancia de lan\u00e7amento fiscal compete, em\u00a0<strong>inst\u00e2ncia \u00fanica<\/strong>, ao:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;<strong>Julgador de Primeira Inst\u00e2ncia,&nbsp;<\/strong>quando o valor atualizado do cr\u00e9dito tribut\u00e1rio n\u00e3o exceder o previsto no inciso II do \u00a7 2\u00ba do art. 37 desta Lei na data de sua lavratura; e&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;<strong>Conselho Superior,&nbsp;<\/strong>nos demais casos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 1\u00ba Inicia-se o Processo de Restitui\u00e7\u00e3o com o pedido formulado pelo sujeito passivo ou por terceiro que prove a titularidade do direito \u00e0 restitui\u00e7\u00e3o, cabendo ao Presidente do CAT determinar a ado\u00e7\u00e3o das provid\u00eancias relativas a&nbsp;<strong>preparo,&nbsp;distribui\u00e7\u00e3o e julgamento do pedido.&nbsp;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 2\u00ba O pedido de restitui\u00e7\u00e3o deve ser instru\u00eddo com o original do comprovante de pagamento ou com o extrato emitido pelo Sistema de Arrecada\u00e7\u00e3o &#8211; SARE &#8211; e&nbsp;<strong>com as provas de que o pagamento \u00e9 indevido.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 4\u00ba Aplica-se ao ac\u00f3rd\u00e3o prolatado em Processo de Restitui\u00e7\u00e3o o disposto no \u00a7 5\u00ba do art. 38.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Antes de encerrar nosso texto sobre restitui\u00e7\u00e3o de tributo pago indevidamente para SEFAZ\/GO, leve ainda para sua prova que a execu\u00e7\u00e3o do ac\u00f3rd\u00e3o prolatado no Processo de Restitui\u00e7\u00e3o, favor\u00e1vel ao requerente, far-se-\u00e1 por despacho do&nbsp;<strong>Secret\u00e1rio da Fazenda<\/strong>.&nbsp;Se liga, \u00e9 despacho do Secret\u00e1rio da Fazenda, e n\u00e3o do Governador, Casa Civil ou de qualquer outra pasta, ok!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema&nbsp;restitui\u00e7\u00e3o de tributo pago indevidamente&nbsp;para SEFAZ\/GO, assunto fundamental 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;restitui\u00e7\u00e3o de tributo pago indevidamente&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 class=\"wp-block-paragraph\">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 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>Opa,&nbsp;vai bem?!!&nbsp;Neste&nbsp;presente&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;vamos&nbsp;analisar&nbsp;um assunto muito importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal de&nbsp;Goi\u00e1s:&nbsp;restitui\u00e7\u00e3o de tributo pago indevidamente&nbsp;para SEFAZ\/GO&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;estadual.&nbsp; De maneira objetiva,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Com isso,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei estadual n\u00ba\u00a016.469\/2009,\u00a0constante\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0restitui\u00e7\u00e3o de tributo pago indevidamente\u00a0para SEFAZ\/GO.\u00a0 Restitui\u00e7\u00e3o de tributo pago indevidamente&nbsp;para SEFAZ\/GO&nbsp; Ao efetuar o pagamento de um tributo, pode, o&nbsp;sujeito passivo,&nbsp;constatar [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1758941,"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":[219963,219972],"class_list":["post-1758940","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 v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Restitui\u00e7\u00e3o de tributo pago indevidamente\u00a0para SEFAZ\/GO<\/title>\n<meta name=\"description\" content=\"Hoje temos um assunto muito importante para a prova de Auditor Fiscal de Goi\u00e1s: restitui\u00e7\u00e3o de tributo pago indevidamente para SEFAZ\/GO.\" \/>\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\/tributo-pago-indevidamente-sefaz-go\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Restitui\u00e7\u00e3o de tributo pago indevidamente\u00a0para SEFAZ\/GO\" \/>\n<meta property=\"og:description\" content=\"Hoje temos um assunto muito importante para a prova de Auditor Fiscal de Goi\u00e1s: 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