{"id":1759285,"date":"2026-06-05T14:33:00","date_gmt":"2026-06-05T17:33:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1759285"},"modified":"2026-06-06T08:10:00","modified_gmt":"2026-06-06T11:10:00","slug":"operacao-prestacao-fins-icms-sefaz-sc","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/operacao-prestacao-fins-icms-sefaz-sc\/","title":{"rendered":"SEFAZ\/SC: Local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de\u00a0ICMS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1, tudo em paz?!!\u00a0Neste\u00a0presente\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0vamos\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal da SEFAZ\/SC:\u00a0<strong>local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de\u00a0ICMS\u00a0<\/strong>de\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=\"829\" height=\"463\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/01073414\/image.png\" alt=\"SEFAZ\/SC: Local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de\u00a0ICMS\" class=\"wp-image-1759286\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/01073414\/image.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/01073414\/image-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/01073414\/image-768x429.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/01073414\/image-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">SEFAZ\/SC: Local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de\u00a0ICMS<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Preparando-se da melhor maneira poss\u00edvel,&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\u00a0local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de\u00a0ICMS\u00a0para\u00a0SEFAZ\/SC;\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\">Nesse sentido,\u00a0tendo como refer\u00eancia\u00a0a\u00a0<a href=\"https:\/\/legislacao.sef.sc.gov.br\/html\/leis\/1996\/lei_96_10297.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Lei estadual n\u00ba\u00a010.297\/1996<\/a>,\u00a0que certamente ser\u00e1 cobrada\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de\u00a0ICMS\u00a0para\u00a0SEFAZ\/SC.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"129\" class=\"wp-image-1624849\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/08\/coruja_atencao_01.jpg\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/16235726\/coruja_atencao_01.jpg 458w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/16235726\/coruja_atencao_01-300x258.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/16235726\/coruja_atencao_01-150x129.jpg 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sefaz-sc-local-da-operacao-ou-da-prestacao-para-fins-de-icms\"><strong>SEFAZ\/SC<\/strong>: <strong>Local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de\u00a0ICMS<\/strong>\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1&nbsp;imaginou&nbsp;ser sua uma das mais de 50 vagas que ser\u00e3o ofertadas no certame da&nbsp;<strong>Secretaria da Fazenda de Santa Catarina<\/strong>? Seria \u00f3timo, n\u00e3o \u00e9 mesmo?&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para isso, qualquer concurseiro ou concurseira que busca uma vaguinha em \u00e1rea fiscal, precisa se dedicar&nbsp;bastante&nbsp;aos&nbsp;<strong>estudos<\/strong>, visando a t\u00e3o sonhada aprova\u00e7\u00e3o e todas as vantagens que um cargo como esse pode&nbsp;oferecer.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como estamos\u00a0falando\u00a0de um entre estadual, precisamos dar \u00eanfase, sendo assim, aos<strong>\u00a0<\/strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\"><strong>tributos de compet\u00eancia dos Estados<\/strong>,\u00a0<\/mark>especialmente\u00a0o ICMS, considerando que este\u00a0\u00e9 o imposto respons\u00e1vel\u00a0pela maior arrecada\u00e7\u00e3o para\u00a0essas referidas\u00a0unidades\u00a0federativas.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O&nbsp;<strong>ICMS<\/strong>, basicamente, incide sobe circula\u00e7\u00e3o de mercadorias e de&nbsp;alguns&nbsp;servi\u00e7os onde n\u00e3o h\u00e1 incid\u00eancia do ISS, como transportes intermunicipal e interestadual e comunica\u00e7\u00e3o onerosa.&nbsp;Al\u00e9m&nbsp;disso,&nbsp;h\u00e1&nbsp;alguma&nbsp;varia\u00e7\u00e3o nas al\u00edquotas desse tributo, tendo que em nosso pa\u00eds podemos ponderar que a al\u00edquota est\u00e1 em uma m\u00e9dia de 17%.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uma quest\u00e3o que vale salientar \u00e9 sobre o local que deve ser entendido como onde ocorreu aquela&nbsp;<strong>transa\u00e7\u00e3o&nbsp;tribut\u00e1vel,<\/strong>&nbsp;pois \u00e9 naquele \u00e2mbito que ser\u00e1 devido o ICMS.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em alguns casos, \u00e9 f\u00e1cil definir esse local, por\u00e9m, em outras ocasi\u00f5es, pode n\u00e3o ser t\u00e3o direta e objetiva assim essa defini\u00e7\u00e3o. Por isso mesmo, \u00e9 imprescind\u00edvel recorrer ao que diz a&nbsp;<strong>norma legal<\/strong>&nbsp;para compreender&nbsp;sobre local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de ICMS para SEFAZ\/SC.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De antem\u00e3o, j\u00e1 perceba que podemos ter<mark style=\"background-color:rgba(0, 0, 0, 0);color:#8ed1fc\" class=\"has-inline-color\">\u00a0<strong>tanto uma opera\u00e7\u00e3o quanto uma presta\u00e7\u00e3o<\/strong>. <\/mark>Saber essa\u00a0distin\u00e7\u00e3o\u00a0pode lhe ajudar a acertar mais alguns pontinhos na prova.\u00a0<\/p>\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-1539694\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/02\/despenca-na-prova.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/02\/28211638\/despenca-na-prova.png 382w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/02\/28211638\/despenca-na-prova-300x141.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/02\/28211638\/despenca-na-prova-150x71.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quando falamos em<strong>\u00a0<mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">opera\u00e7\u00e3o,\u00a0<\/mark><\/strong>estamos tratando especificamente de movimenta\u00e7\u00e3o de mercadorias, ou seja, por exemplo, compra e venda de bens, desconsiderando os servi\u00e7os que s\u00e3o\u00a0tribut\u00e1veis pelo ICMS.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 quando citamos uma\u00a0<strong><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">presta\u00e7\u00e3o,\u00a0<\/mark><\/strong>estamos nos\u00a0referindo\u00a0a alguma presta\u00e7\u00e3o de servi\u00e7o, que, evidentemente, segundo a legisla\u00e7\u00e3o deve ser\u00a0onerada\u00a0pelo ICMS. Logo, o termo presta\u00e7\u00e3o n\u00e3o est\u00e1\u00a0relacionado\u00a0a uma opera\u00e7\u00e3o com mercadoria.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conhecendo esses conceitos, vamos ent\u00e3o acompanhar o que de mais relevante consta na lei 10297\/1996 sobre local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de ICMS para SEFAZ\/SC:\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"194\" class=\"wp-image-1475400\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2024\/10\/atento.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13185839\/atento.png 209w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13185839\/atento-150x194.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 5\u00b0&nbsp;O local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o&nbsp;para fins de ICMS para SEFAZ\/SC, para os efeitos da&nbsp;<strong>cobran\u00e7a do imposto e defini\u00e7\u00e3o do estabelecimento respons\u00e1vel,<\/strong>&nbsp;\u00e9:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">I &#8211;\u00a0<strong>tratando-se\u00a0de mercadoria ou bem:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) onde se encontre,&nbsp;<strong>no momento da ocorr\u00eancia do fato gerador;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) onde se encontre, quando em situa\u00e7\u00e3o irregular pela falta de documenta\u00e7\u00e3o fiscal ou quando acompanhado de documenta\u00e7\u00e3o inid\u00f4nea,&nbsp;<strong>como dispuser a legisla\u00e7\u00e3o tribut\u00e1ria;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) o do estabelecimento que transfira a propriedade, ou o t\u00edtulo que a represente, de mercadoria por ele adquirida no Pa\u00eds e&nbsp;<strong>que por ele n\u00e3o tenha transitado;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) importado do exterior, o<strong>&nbsp;do estabelecimento onde ocorrer a entrada f\u00edsica;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) importado do exterior, o do domic\u00edlio do adquirente,<strong>&nbsp;quando n\u00e3o estabelecido;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">f)&nbsp;<strong>aquele onde seja realizada a licita\u00e7\u00e3o,&nbsp;<\/strong>no caso de arremata\u00e7\u00e3o de mercadoria ou bem importados do exterior e apreendidos ou abandonados;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">i) o de&nbsp;<strong>desembarque do produto,<\/strong>&nbsp;na hip\u00f3tese de captura de peixes, crust\u00e1ceos e moluscos;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acima acabamos de ver as op\u00e7\u00f5es a serem consideradas sobre o local da opera\u00e7\u00e3o. Agora,&nbsp;abaixo, para encerrarmos nosso texto sobre local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de ICMS para SEFAZ\/SC, vamos aprender o que a norma imp\u00f5e&nbsp;no que diz respeito ao&nbsp;<strong>local da presta\u00e7\u00e3o:<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">II &#8211;<strong>\u00a0tratando-se\u00a0de presta\u00e7\u00e3o de servi\u00e7o de transporte:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a)&nbsp;<strong>onde tenha in\u00edcio a presta\u00e7\u00e3o;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) onde se encontre o transportador,&nbsp;<strong>quando em situa\u00e7\u00e3o irregular&nbsp;<\/strong>pela falta de documenta\u00e7\u00e3o fiscal ou quando acompanhada de documenta\u00e7\u00e3o inid\u00f4nea, como dispuser a legisla\u00e7\u00e3o tribut\u00e1ria;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">III &#8211;\u00a0<strong>tratando-se de presta\u00e7\u00e3o onerosa de servi\u00e7o de comunica\u00e7\u00e3o:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) o&nbsp;<strong>da presta\u00e7\u00e3o do servi\u00e7o de radiodifus\u00e3o sonora e de som e imagem,&nbsp;<\/strong>assim entendido o da gera\u00e7\u00e3o, emiss\u00e3o, transmiss\u00e3o, retransmiss\u00e3o, repeti\u00e7\u00e3o, amplia\u00e7\u00e3o e&nbsp;recep\u00e7\u00e3o ;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) o do estabelecimento da concession\u00e1ria ou da permission\u00e1ria que forne\u00e7a ficha, cart\u00e3o ou assemelhados<strong>&nbsp;com que o servi\u00e7o \u00e9 pago;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) o do&nbsp;<strong>estabelecimento destinat\u00e1rio do servi\u00e7o,<\/strong>&nbsp;na hip\u00f3tese do inciso&nbsp;XIII do art. 4\u00b0&nbsp;e para os efeitos previstos no&nbsp;\u00a7 4\u00b0 do art. 10;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) o do estabelecimento ou domic\u00edlio do tomador do servi\u00e7o,&nbsp;<strong>quando prestado por meio de sat\u00e9lite;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema&nbsp;local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/SC, 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;local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/SC,&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>Ol\u00e1, tudo em paz?!!\u00a0Neste\u00a0presente\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0vamos\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal da SEFAZ\/SC:\u00a0local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de\u00a0ICMS\u00a0de\u00a0acordo com\u00a0a legisla\u00e7\u00e3o\u00a0nacional e\u00a0estadual.\u00a0 Preparando-se da melhor maneira poss\u00edvel,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Nesse sentido,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei estadual n\u00ba\u00a010.297\/1996,\u00a0que certamente ser\u00e1 cobrada\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o para fins de\u00a0ICMS\u00a0para\u00a0SEFAZ\/SC.\u00a0 SEFAZ\/SC: Local [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1759286,"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":[219963,219987],"class_list":["post-1759285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-sc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - 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