{"id":1759516,"date":"2026-05-19T11:22:00","date_gmt":"2026-05-19T14:22:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1759516"},"modified":"2026-05-19T12:21:04","modified_gmt":"2026-05-19T15:21:04","slug":"nao-incidencia-icms-sefaz-sc","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/","title":{"rendered":"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC"},"content":{"rendered":"\n<p>Oi,&nbsp;segue conosco!!&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 catarinense:&nbsp;<strong>n\u00e3o-incid\u00eancia&nbsp;do ICMS&nbsp;para&nbsp;SEFAZ\/SC<\/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=\"829\" height=\"463\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png\" alt=\"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC\" class=\"wp-image-1759517\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11-768x429.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC<\/figcaption><\/figure>\n\n\n\n<p>Focando no que \u00e9 essencial,&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\u00a0n\u00e3o-incid\u00eancia\u00a0do ICMS\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>Por conseguinte,\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\u00a0n\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"101\" class=\"wp-image-1624841\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/16234956\/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-nao-incidencia-nbsp-do-icms-nbsp-para-nbsp-sefaz-sc-nbsp\"><strong>N\u00e3o-incid\u00eancia&nbsp;do ICMS&nbsp;para&nbsp;SEFAZ\/SC<\/strong>&nbsp;<\/h2>\n\n\n\n<p>O&nbsp;<strong>ICMS<\/strong>&nbsp;\u00e9 devido naquelas opera\u00e7\u00f5es em que h\u00e1 a devida incid\u00eancia deste tributo, por uma previs\u00e3o legal.&nbsp;<\/p>\n\n\n\n<p>Contudo, a legisla\u00e7\u00e3o pode, tamb\u00e9m,&nbsp;estabelecer&nbsp;fatos em que ocorre o&nbsp;inverso, ou seja, quando h\u00e1 a&nbsp;<strong>n\u00e3o-incid\u00eancia do tributo<\/strong>, ficando, assim, naquela opera\u00e7\u00e3o, afastada a possibilidade de tributa\u00e7\u00e3o&nbsp;por uma imposi\u00e7\u00e3o da lei.&nbsp;<\/p>\n\n\n\n<p>Logo, a mesma<strong>&nbsp;lei&nbsp;<\/strong>que define os eventos que s\u00e3o tributados, tamb\u00e9m fixa, da mesma forma, os eventos que n\u00e3o sofrer\u00e3o taxa\u00e7\u00e3o, referentes ao mesmo imposto, que no nosso caso \u00e9 o ICMS.&nbsp;<\/p>\n\n\n\n<p>Com a n\u00e3o-incid\u00eancia, as transa\u00e7\u00f5es estipuladas\u00a0ficam\u00a0livres de pagar ICSM, sendo que, em algumas situa\u00e7\u00f5es, a norma pode prever que requisitos sejam observados para que essa n\u00e3o-incid\u00eancia seja concretizada, que, caso n\u00e3o sejam atendidos, o imposto<strong>\u00a0<\/strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\"><strong>incidir\u00e1 normalmente.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>Na n\u00e3o-incid\u00eancia, inclusive a n\u00e3o-incid\u00eancia do ICMS para SEFAZ\/SC, a garantia se d\u00e1 desde a&nbsp;<strong>origem<\/strong>, isto \u00e9,&nbsp;ficando&nbsp;a ocorr\u00eancia do fato protegido. Assim, n\u00e3o \u00e9 necess\u00e1rio que o sujeito passivo se preocupe em apurar aquele tributo.&nbsp;<\/p>\n\n\n\n<p>Isso \u00e9 diferente do que ocorre na<strong>&nbsp;isen\u00e7\u00e3o.<\/strong>&nbsp;Na isen\u00e7\u00e3o, h\u00e1 o que chamamos de uma dispensa do pagamento do tributo, pois a norma pode liberar algumas atividades de recolher&nbsp;tributo&nbsp;por uma op\u00e7\u00e3o. Nessas hip\u00f3teses, o&nbsp;contribuinte&nbsp;deve apurar o tributo, por\u00e9m, existe uma&nbsp;dispensa&nbsp;legal para que n\u00e3o seja feito o seu pagamento, justamente em decorr\u00eancia da isen\u00e7\u00e3o tribut\u00e1ria.&nbsp;<\/p>\n\n\n\n<p>Assim, memorize os termos que definem cada um&nbsp;dos institutos, pois pode lhe ajudar a acertar&nbsp;algumas&nbsp;importantes quest\u00f5es de prova:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">A\u00a0<strong>n\u00e3o-incid\u00eancia\u00a0<\/strong>existe desde a origem\u00a0do fato, quer dizer, desde a ocorr\u00eancia do fato que poderia ser tributado, e \u00e9 garantida por lei;\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\">J\u00e1\u00a0na\u00a0<strong>isen\u00e7\u00e3o<\/strong>\u00a0o que\u00a0h\u00e1 \u00e9 uma dispensa do pagamento do tributo, por uma previs\u00e3o legal, devendo haver a apura\u00e7\u00e3o tribut\u00e1ria, por\u00e9m sem a necessidade de recolhimento aos cofres p\u00fablicos, por conta da isen\u00e7\u00e3o.\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<p>Com isso, vamos ent\u00e3o acompanhar o que de mais relevante\u00a0consta\u00a0na lei 10297\/1996 sobre n\u00e3o-incid\u00eancia do ICMS para SEFAZ\/SC:\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"194\" class=\"wp-image-1475400\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13185839\/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><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 7\u00b0\u00a0<strong>O imposto n\u00e3o incide sobre:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>I &#8211;&nbsp;opera\u00e7\u00f5es&nbsp;com livros, jornais, peri\u00f3dicos e o&nbsp;<strong>papel destinado&nbsp;a&nbsp;sua impress\u00e3o;<\/strong>&nbsp;<\/p>\n\n\n\n<p>II &#8211;&nbsp;opera\u00e7\u00f5es e presta\u00e7\u00f5es&nbsp;que destinem ao exterior mercadorias,&nbsp;<strong>inclusive<\/strong>&nbsp;produtos prim\u00e1rios e produtos industrializados&nbsp;semi-elaborados, ou servi\u00e7os;&nbsp;<\/p>\n\n\n\n<p>III &#8211; opera\u00e7\u00f5es interestaduais relativas \u00e0 energia el\u00e9trica e petr\u00f3leo, inclusive lubrificantes e combust\u00edveis l\u00edquidos e gasosos dele derivados,&nbsp;<strong>quando<\/strong>&nbsp;destinados \u00e0 industrializa\u00e7\u00e3o ou \u00e0 comercializa\u00e7\u00e3o;&nbsp;<\/p>\n\n\n\n<p>IV &#8211;&nbsp;opera\u00e7\u00f5es&nbsp;com ouro,&nbsp;<strong>quando<\/strong>&nbsp;definido em lei como ativo financeiro ou instrumento cambial;&nbsp;<\/p>\n\n\n\n<p>V &#8211;&nbsp;opera\u00e7\u00f5es&nbsp;relativas a mercadorias que tenham sido ou que se destinem a ser utilizadas na presta\u00e7\u00e3o, pelo pr\u00f3prio autor da sa\u00edda, de servi\u00e7o de qualquer natureza definido em lei complementar como sujeito ao imposto sobre servi\u00e7os, de compet\u00eancia dos Munic\u00edpios,&nbsp;<strong>ressalvadas as hip\u00f3teses previstas na mesma lei complementar;<\/strong>&nbsp;<\/p>\n\n\n\n<p>VI &#8211;&nbsp;opera\u00e7\u00f5es&nbsp;de qualquer natureza de que decorra a&nbsp;<strong>transfer\u00eancia de propriedade<\/strong>&nbsp;de estabelecimento industrial, comercial ou de outra esp\u00e9cie;&nbsp;<\/p>\n\n\n\n<p>VII &#8211; opera\u00e7\u00f5es decorrentes de aliena\u00e7\u00e3o fiduci\u00e1ria em garantia,<strong>&nbsp;inclusive&nbsp;<\/strong>a opera\u00e7\u00e3o efetuada pelo credor em decorr\u00eancia do inadimplemento do devedor;&nbsp;<\/p>\n\n\n\n<p>Por fim, para fecharmos nosso texto&nbsp;sobre n\u00e3o-incid\u00eancia do ICMS para SEFAZ\/SC, saiba ainda&nbsp;que s\u00e3o&nbsp;equiparadas&nbsp;\u00e0s opera\u00e7\u00f5es de que trata o inciso II&nbsp;do artigo 7\u00ba que acabamos de estudar&nbsp;a sa\u00edda de mercadoria realizada com o fim espec\u00edfico de exporta\u00e7\u00e3o para o exterior,&nbsp;<strong>destinada a:<\/strong>&nbsp;<\/p>\n\n\n\n<p><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">I &#8211;\u00a0empresa\u00a0comercial exportadora,\u00a0<strong>inclusive\u00a0<\/strong>\u201ctradings\u201d ou outro estabelecimento da mesma empresa;\u00a0<\/mark><\/p>\n\n\n\n<p><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">II &#8211;\u00a0<strong>armaz\u00e9m\u00a0alfandegado ou entreposto aduaneiro.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p>Passamos, portanto, pelo tema&nbsp;n\u00e3o-incid\u00eancia&nbsp;do 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>Chegamos ao final do nosso&nbsp;breve&nbsp;artigo&nbsp;sobre&nbsp;n\u00e3o-incid\u00eancia&nbsp;do 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>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><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>Oi,&nbsp;segue conosco!!&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 catarinense:&nbsp;n\u00e3o-incid\u00eancia&nbsp;do ICMS&nbsp;para&nbsp;SEFAZ\/SC&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;estadual.&nbsp; Focando no que \u00e9 essencial,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Por conseguinte,\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\u00a0n\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC.\u00a0 N\u00e3o-incid\u00eancia&nbsp;do ICMS&nbsp;para&nbsp;SEFAZ\/SC&nbsp; O&nbsp;ICMS&nbsp;\u00e9 devido naquelas opera\u00e7\u00f5es em que h\u00e1 a devida incid\u00eancia deste tributo, por uma previs\u00e3o legal.&nbsp; Contudo, [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1759517,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219987],"class_list":["post-1759516","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 v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC<\/title>\n<meta name=\"description\" content=\"O artigo analisa um assunto muito importante para a prova de Auditor Fiscal catarinense: n\u00e3o-incid\u00eancia do ICMS para SEFAZ\/SC.\" \/>\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\/nao-incidencia-icms-sefaz-sc\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC\" \/>\n<meta property=\"og:description\" content=\"O artigo analisa um assunto muito importante para a prova de Auditor Fiscal catarinense: n\u00e3o-incid\u00eancia do ICMS para SEFAZ\/SC.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-19T14:22:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-19T15:21:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png\" \/>\n\t<meta property=\"og:image:width\" content=\"829\" \/>\n\t<meta property=\"og:image:height\" content=\"463\" \/>\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=\"5 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\/nao-incidencia-icms-sefaz-sc\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/\"},\"author\":{\"name\":\"F\u00e1bio Prado dos Santos Santana\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/b1af3515254fed0a6861d754def3f005\"},\"headline\":\"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC\",\"datePublished\":\"2026-05-19T14:22:00+00:00\",\"dateModified\":\"2026-05-19T15:21:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/\"},\"wordCount\":1078,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png\",\"articleSection\":[\"Concursos P\u00fablicos\",\"Fiscal - Estadual (ICMS)\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#respond\"]}],\"copyrightYear\":\"2026\",\"copyrightHolder\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/\",\"name\":\"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png\",\"datePublished\":\"2026-05-19T14:22:00+00:00\",\"dateModified\":\"2026-05-19T15:21:04+00:00\",\"description\":\"O artigo analisa um assunto muito importante para a prova de Auditor Fiscal catarinense: n\u00e3o-incid\u00eancia do ICMS para SEFAZ\/SC.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#primaryimage\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png\",\"width\":829,\"height\":463,\"caption\":\"sefaz-sc\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"name\":\"Estrat\u00e9gia Concursos\",\"description\":\"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.\",\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\",\"name\":\"Estrat\u00e9gia Concursos\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"width\":230,\"height\":60,\"caption\":\"Estrat\u00e9gia Concursos\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/EstratConcursos\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/b1af3515254fed0a6861d754def3f005\",\"name\":\"F\u00e1bio Prado dos Santos Santana\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g\",\"caption\":\"F\u00e1bio Prado dos Santos Santana\"},\"description\":\"Principais Aprova\u00e7\u00f5es em Concursos: Auditor Fiscal Tribut\u00e1rio Municipal - ISS S\u00e3o Paulo (2024); Auditor Fiscal - Receita Federal do Brasil (2023); Professor Efetivo - Universidade Federal de Sergipe (2014).\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/fabioprado-ufsgmail-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC","description":"O artigo analisa um assunto muito importante para a prova de Auditor Fiscal catarinense: n\u00e3o-incid\u00eancia do ICMS para SEFAZ\/SC.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/","og_locale":"pt_BR","og_type":"article","og_title":"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC","og_description":"O artigo analisa um assunto muito importante para a prova de Auditor Fiscal catarinense: n\u00e3o-incid\u00eancia do ICMS para SEFAZ\/SC.","og_url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/","og_site_name":"Estrat\u00e9gia Concursos","article_published_time":"2026-05-19T14:22:00+00:00","article_modified_time":"2026-05-19T15:21:04+00:00","og_image":[{"width":829,"height":463,"url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png","type":"image\/png"}],"author":"F\u00e1bio Prado dos Santos Santana","twitter_card":"summary_large_image","twitter_creator":"@EstratConcursos","twitter_site":"@EstratConcursos","twitter_misc":{"Escrito por":"F\u00e1bio Prado dos Santos Santana","Est. tempo de leitura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#article","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/"},"author":{"name":"F\u00e1bio Prado dos Santos Santana","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/b1af3515254fed0a6861d754def3f005"},"headline":"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC","datePublished":"2026-05-19T14:22:00+00:00","dateModified":"2026-05-19T15:21:04+00:00","mainEntityOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/"},"wordCount":1078,"commentCount":0,"publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png","articleSection":["Concursos P\u00fablicos","Fiscal - Estadual (ICMS)"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#respond"]}],"copyrightYear":"2026","copyrightHolder":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"}},{"@type":"WebPage","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/","name":"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#primaryimage"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png","datePublished":"2026-05-19T14:22:00+00:00","dateModified":"2026-05-19T15:21:04+00:00","description":"O artigo analisa um assunto muito importante para a prova de Auditor Fiscal catarinense: n\u00e3o-incid\u00eancia do ICMS para SEFAZ\/SC.","breadcrumb":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#primaryimage","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/03073621\/image-11.png","width":829,"height":463,"caption":"sefaz-sc"},{"@type":"BreadcrumbList","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/nao-incidencia-icms-sefaz-sc\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.estrategiaconcursos.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"N\u00e3o-incid\u00eancia\u00a0do ICMS\u00a0para\u00a0SEFAZ\/SC"}]},{"@type":"WebSite","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","name":"Estrat\u00e9gia Concursos","description":"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.","publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization","name":"Estrat\u00e9gia Concursos","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","width":230,"height":60,"caption":"Estrat\u00e9gia Concursos"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/EstratConcursos"]},{"@type":"Person","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/b1af3515254fed0a6861d754def3f005","name":"F\u00e1bio Prado dos Santos Santana","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g","caption":"F\u00e1bio Prado dos Santos Santana"},"description":"Principais Aprova\u00e7\u00f5es em Concursos: Auditor Fiscal Tribut\u00e1rio Municipal - ISS S\u00e3o Paulo (2024); Auditor Fiscal - Receita Federal do Brasil (2023); Professor Efetivo - Universidade Federal de Sergipe (2014).","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/fabioprado-ufsgmail-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1759516","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/users\/2887"}],"replies":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/comments?post=1759516"}],"version-history":[{"count":1,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1759516\/revisions"}],"predecessor-version":[{"id":1759518,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1759516\/revisions\/1759518"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media\/1759517"}],"wp:attachment":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media?parent=1759516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/categories?post=1759516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tags?post=1759516"},{"taxonomy":"tax_estado","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tax_estado?post=1759516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}