{"id":1760166,"date":"2026-06-09T08:25:00","date_gmt":"2026-06-09T11:25:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1760166"},"modified":"2026-06-09T08:59:20","modified_gmt":"2026-06-09T11:59:20","slug":"momento-ocorrencia-icms-sefaz-sc","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/momento-ocorrencia-icms-sefaz-sc\/","title":{"rendered":"Momento da ocorr\u00eancia do ICMS\u00a0para\u00a0SEFAZ\/SC"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Oi,&nbsp;como est\u00e1?!!&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>momento da ocorr\u00eancia 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\/06074024\/image-35.png\" alt=\"Momento da ocorr\u00eancia do ICMS\u00a0para\u00a0SEFAZ\/SC\" class=\"wp-image-1760167\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/06074024\/image-35.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/06074024\/image-35-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/06074024\/image-35-768x429.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/05\/06074024\/image-35-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">Momento da ocorr\u00eancia do ICMS\u00a0para\u00a0SEFAZ\/SC<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Evoluindo&nbsp;um passo de cada vez,&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\u00a0momento da ocorr\u00eancia do 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 class=\"wp-block-paragraph\">Com isso,\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\u00a0momento da ocorr\u00eancia do ICMS\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=\"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-momento-da-ocorrencia-do-icms-nbsp-para-nbsp-sefaz-sc-nbsp\"><strong>Momento da ocorr\u00eancia do ICMS&nbsp;para&nbsp;SEFAZ\/SC<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para estar muito&nbsp;bem preparado&nbsp;para esse certame, \u00e9 essencial conhecer os aspectos relacionados ao&nbsp;<strong>ICMS,<\/strong>&nbsp;principal imposto de compet\u00eancia&nbsp;estadual.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entre esses pontos a serem estudados, evidentemente,<strong>\u00a0<\/strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\"><strong>fato gerador, base de c\u00e1lculo, al\u00edquota, sujeito\u00a0passivo<\/strong>,<\/mark>\u00a0etc., s\u00e3o alguns que precisam ser\u00a0destrinchados\u00a0ao\u00a0m\u00e1ximo, j\u00e1 que s\u00e3o sempre figuras carimbadas\u00a0em quest\u00f5es de provas da \u00e1rea fiscal.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso porque, como voc\u00ea j\u00e1 deve saber, uma obriga\u00e7\u00e3o tribut\u00e1ria surge com a ocorr\u00eancia do fato gerador, passando, nesse instante, a existir uma&nbsp;<strong>rela\u00e7\u00e3o entre sujeito ativo e sujeito passivo,&nbsp;<\/strong>tendo este a obriga\u00e7\u00e3o de pagar o tributo e aquele o direito de receber aquele valor devido da taxa\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Logo, o&nbsp;<strong>sujeito ativo<\/strong>&nbsp;\u00e9 administra\u00e7\u00e3o&nbsp;tribut\u00e1ria, o poder p\u00fablico, que arrecada recursos, dentre&nbsp;outras&nbsp;maneiras, por meio da arrecada\u00e7\u00e3o de tributos, visando utiliz\u00e1-los para aplicar em sa\u00fade, cultura, educa\u00e7\u00e3o,&nbsp;seguran\u00e7a,&nbsp;e outros campos p\u00fablicos voltados \u00e0 toda sociedade.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 o&nbsp;<strong>sujeito passivo<\/strong>&nbsp;\u00e9 aquele que deve o valor da obriga\u00e7\u00e3o tribut\u00e1ria ao Estado, e por isso mesmo deve honr\u00e1-la. Importante saber que sujeito passivo \u00e9 um g\u00eanero, que pode ser classificado em duas esp\u00e9cies, assim:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Contribuinte; ou,<\/strong>\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Respons\u00e1vel.<\/strong>\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Especificamente em rela\u00e7\u00e3o ao fato gerador, \u00e9 crucial compreender o<strong>\u00a0momento em que deve ser considerada a sua ocorr\u00eancia,<\/strong>\u00a0pois \u00e9 a partir daquele momento que a obriga\u00e7\u00e3o nasce.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O&nbsp;momento da ocorr\u00eancia do ICMS para SEFAZ\/SC est\u00e1 definido em legisla\u00e7\u00e3o aplic\u00e1vel, elencando&nbsp;diversas&nbsp;possibilidades, relativas a v\u00e1rios fatos que podem fazer surgir esse<strong>&nbsp;tributo.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Saber qual deve ser o <strong>momento <\/strong>a ser considerado \u00e9 muito importante, pois, em diversas ocasi\u00f5es, pode n\u00e3o ser t\u00e3o simples assim apontar de forma precisa esse momento. Em uma venda em uma loja f\u00edsica, por exemplo, \u00e9 f\u00e1cil e o objetivo presumir que o momento da ocorr\u00eancia se deu quando aquela transa\u00e7\u00e3o de compra e venda foi consumada. Por\u00e9m, em outras hip\u00f3teses, a opera\u00e7\u00e3o pode n\u00e3o\u00a0deixar\u00a0t\u00e3o claro\u00a0assim\u00a0qual o momento que deve ser considerado. Por isso analisar o que diz a\u00a0<strong>lei\u00a0<\/strong>\u00e9 essencial.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha, vamos ent\u00e3o acompanhar o que consta de mais relevante na lei 10297\/1996 sobre momento da ocorr\u00eancia do 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=\"131\" class=\"wp-image-1475402\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2024\/10\/preste_mais_atencao.png\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/preste_mais_atencao.png 312w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/preste_mais_atencao-300x262.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/preste_mais_atencao-150x131.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. 4\u00b0\u00a0<strong>Considera-se ocorrido\u00a0<\/strong>o fato gerador do imposto no momento:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I \u2013&nbsp;da&nbsp;sa\u00edda de mercadoria de estabelecimento de<strong>&nbsp;contribuinte;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;do&nbsp;<strong>fornecimento&nbsp;<\/strong>de alimenta\u00e7\u00e3o, bebidas e outras mercadorias por qualquer estabelecimento;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; da<strong>&nbsp;transmiss\u00e3o a terceiro<\/strong>&nbsp;de mercadoria depositada em armaz\u00e9m geral ou em dep\u00f3sito fechado, neste Estado;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211;&nbsp;da&nbsp;transmiss\u00e3o de propriedade de mercadoria, ou de t\u00edtulo que a represente,&nbsp;<strong>quando<\/strong>&nbsp;a mercadoria n\u00e3o tiver transitado pelo estabelecimento transmitente;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211;&nbsp;do<strong>&nbsp;in\u00edcio da presta\u00e7\u00e3o&nbsp;<\/strong>de servi\u00e7os de transporte interestadual e intermunicipal de qualquer natureza;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211;&nbsp;do&nbsp;<strong>ato final&nbsp;<\/strong>do transporte iniciado no exterior;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VII &#8211; da presta\u00e7\u00e3o<strong>&nbsp;onerosa<\/strong>&nbsp;de servi\u00e7o de comunica\u00e7\u00e3o, feita por qualquer meio, inclusive a gera\u00e7\u00e3o, a emiss\u00e3o, a recep\u00e7\u00e3o, a transmiss\u00e3o, a retransmiss\u00e3o, a repeti\u00e7\u00e3o e a amplia\u00e7\u00e3o de comunica\u00e7\u00e3o de qualquer natureza;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VIII&nbsp;\u2013 considera-se ainda o momento da ocorr\u00eancia do ICMS para SEFAZ\/SC o&nbsp;do<strong>&nbsp;fornecimento de mercadoria com presta\u00e7\u00e3o de servi\u00e7os:<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a)&nbsp;<strong>n\u00e3o compreendidos na compet\u00eancia tribut\u00e1ria dos Munic\u00edpios<\/strong>;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) compreendidos na compet\u00eancia tribut\u00e1ria dos Munic\u00edpios e<strong>&nbsp;com indica\u00e7\u00e3o expressa&nbsp;<\/strong>de incid\u00eancia do imposto de compet\u00eancia estadual, como definido na lei complementar aplic\u00e1vel;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IX &#8211;&nbsp;do<strong>&nbsp;desembara\u00e7o aduaneiro<\/strong>&nbsp;dos bens ou mercadorias importados do exterior;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">X &#8211;&nbsp;do&nbsp;recebimento, pelo destinat\u00e1rio,&nbsp;<strong>de servi\u00e7o prestado no exterior;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XI &#8211; da<strong>&nbsp;aquisi\u00e7\u00e3o em licita\u00e7\u00e3o p\u00fablica&nbsp;<\/strong>de mercadorias ou bens importados do exterior e apreendidos ou abandonados;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, para encerrarmos nosso material sobre momento da ocorr\u00eancia do ICMS para SEFAZ\/SC, leve ainda para sua prova que\u00a0<mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>n\u00e3o se considera ocorrido o fato gerador<\/strong>\u00a0<\/mark>do imposto na sa\u00edda de mercadorias de estabelecimento para outro de mesma titularidade, mantendo-se o cr\u00e9dito relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es anteriores em favor do contribuinte.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema&nbsp;momento da ocorr\u00eancia 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 class=\"wp-block-paragraph\">Chegamos ao final do nosso&nbsp;breve&nbsp;artigo&nbsp;sobre&nbsp;momento da ocorr\u00eancia 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 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>Oi,&nbsp;como est\u00e1?!!&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;momento da ocorr\u00eancia do ICMS&nbsp;para&nbsp;SEFAZ\/SC&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;estadual.&nbsp; Evoluindo&nbsp;um passo de cada vez,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Com isso,\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\u00a0momento da ocorr\u00eancia do ICMS\u00a0para\u00a0SEFAZ\/SC.\u00a0 Momento da ocorr\u00eancia do ICMS&nbsp;para&nbsp;SEFAZ\/SC&nbsp; Para estar muito&nbsp;bem preparado&nbsp;para esse certame, \u00e9 essencial [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1760167,"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-1760166","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 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