{"id":1768370,"date":"2026-06-20T14:15:00","date_gmt":"2026-06-20T17:15:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1768370"},"modified":"2026-06-16T21:08:49","modified_gmt":"2026-06-17T00:08:49","slug":"responsavel-icms-sefaz-sc","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/responsavel-icms-sefaz-sc\/","title":{"rendered":"Respons\u00e1vel pelo\u00a0ICMS\u00a0para\u00a0SEFAZ\/SC"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Oi, vais bem?!!\u00a0Neste\u00a0novo\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0vamos\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal catarinense:\u00a0<strong>respons\u00e1vel pelo\u00a0ICMS\u00a0para\u00a0SEFAZ\/SC<\/strong>\u00a0de\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\/06\/15105313\/image-24.png\" alt=\"Respons\u00e1vel pelo\u00a0ICMS\u00a0para\u00a0SEFAZ\/SC\" class=\"wp-image-1768373\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/15105313\/image-24.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/15105313\/image-24-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/15105313\/image-24-768x429.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/15105313\/image-24-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">Respons\u00e1vel pelo\u00a0ICMS\u00a0para\u00a0SEFAZ\/SC<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Abrangendo fatores cruciais,&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\u00a0respons\u00e1vel pelo\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\">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\u00a0respons\u00e1vel pelo\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=\"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-responsavel-pelo-nbsp-icms-nbsp-para-nbsp-sefaz-sc-nbsp\"><strong>Respons\u00e1vel pelo&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/SC<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O<strong>&nbsp;sujeito passivo<\/strong>&nbsp;\u00e9 aquele que, tendo alguma rela\u00e7\u00e3o com o&nbsp;fato&nbsp;gerador ocorrido, tem a incumb\u00eancia de efetuar o pagamento da obriga\u00e7\u00e3o tribut\u00e1ria.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 o&nbsp;<strong>sujeito ativo,<\/strong>&nbsp;por outro lado, \u00e9 o poder p\u00fablico, que possui o direito de receber o valor daquela obriga\u00e7\u00e3o tribut\u00e1ria, e para isso tem a prerrogativa de utilizar de todas as formas permitidas legalmente para fazer a cobran\u00e7a do montante devido.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, ao sujeito passivo cabe honrar com a d\u00edvida, ou, se discordar dela, e tiver elementos para demonstrar que tem raz\u00e3o, pode tamb\u00e9m&nbsp;<strong>impugnar a cobran\u00e7a<\/strong>&nbsp;da quantia, iniciando assim uma discuss\u00e3o no \u00e2mbito administrativo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainda no\u00a0que\u00a0tange ao sujeito passivo, este \u00e9 um g\u00eanero, que se subdivide em duas esp\u00e9cies:\u00a0<mark style=\"background-color:rgba(0, 0, 0, 0);color:#abb8c3\" class=\"has-inline-color\"><strong>contribuinte e respons\u00e1vel.<\/strong>\u00a0<\/mark><\/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-1690448\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/12\/24182242\/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\"><strong><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Contribuinte<\/mark>,<\/strong>\u00a0portanto, \u00e9 uma esp\u00e9cie de sujeito passivo, possuindo uma rela\u00e7\u00e3o direta e objetiva com a ocorr\u00eancia do fato gerador, e sendo ele, originalmente, o devedor do tributo.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1\u00a0<strong><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">respons\u00e1vel<\/mark>,<\/strong>\u00a0que tamb\u00e9m \u00e9 uma esp\u00e9cie de sujeito passivo, \u00e9 a pessoa para a qual a lei determina que seja transferida a obriga\u00e7\u00e3o do pagamento do tributo, retirando-a do contribuinte e passando, sendo assim, para o respons\u00e1vel.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, o respons\u00e1vel pelo ICMS para SEFAZ\/SC \u00e9 aquele que, conforme&nbsp;<strong>previsto em lei,<\/strong>&nbsp;substitui o contribuinte no que diz respeito ao recolhimento tribut\u00e1rio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Logo, perceba que\u00a0<strong>contribuinte e respons\u00e1vel n\u00e3o se\u00a0confundem,<\/strong>\u00a0s\u00e3o institutos distintos, s\u00e3o pessoas diferentes, n\u00e3o podendo ser a mesma figura. Esse detalhe, por si s\u00f3, j\u00e1 pode lhe ajudar a acertar algumas quest\u00f5es\u00a0de prova.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, tanto o contribuinte quanto o respons\u00e1vel devem estar contidos em&nbsp;<strong>norma legal,<\/strong>&nbsp;para s\u00f3 ent\u00e3o poderem ser eventualmente cobrados por qualquer obriga\u00e7\u00e3o tribut\u00e1ria. Pois,&nbsp;segundo uma das vertentes do&nbsp;princ\u00edpio da legalidade, algu\u00e9m s\u00f3 pode ser obrigado a fazer algo se houver previs\u00e3o&nbsp;estampada em lei para tal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos ent\u00e3o acompanhar o que de mais relevante consta na lei 10297\/1996 sobre respons\u00e1vel pelo 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=\"105\" class=\"wp-image-1642195\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/09\/19190118\/tome-nota.png\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/09\/19190118\/tome-nota.png 258w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/09\/19190118\/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. 9\u00b0\u00a0<strong>S\u00e3o respons\u00e1veis<\/strong>\u00a0pelo pagamento do imposto devido e acr\u00e9scimos legais:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;<strong>os armaz\u00e9ns gerais e os deposit\u00e1rio<\/strong>s a qualquer t\u00edtulo:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a)&nbsp;<strong>nas sa\u00eddas ou transmiss\u00f5es&nbsp;<\/strong>de propriedade de mercadorias depositadas por contribuintes de outro Estado ou do Distrito Federal;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) quando&nbsp;<strong>receberem para dep\u00f3sito ou derem sa\u00edda<\/strong>&nbsp;a mercadorias n\u00e3o acompanhadas de documenta\u00e7\u00e3o fiscal id\u00f4nea;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;s\u00e3o&nbsp;tamb\u00e9m respons\u00e1veis pelo ICMS para SEFAZ\/SC&nbsp;<strong>os transportadores:<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) em rela\u00e7\u00e3o \u00e0s mercadorias que estiverem transportando&nbsp;<strong>sem documento fiscal ou com via diversa<\/strong>&nbsp;da exigida para acompanhar o transporte, nos termos da legisla\u00e7\u00e3o aplic\u00e1vel;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) em rela\u00e7\u00e3o \u00e0s mercadorias que faltarem ou excederem \u00e0s quantidades descritas no documento fiscal,&nbsp;<strong>quando a comprova\u00e7\u00e3o for poss\u00edvel sem a viola\u00e7\u00e3o dos volumes transportados;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) em rela\u00e7\u00e3o \u00e0s mercadorias que forem entregues a<strong>&nbsp;destinat\u00e1rio diverso&nbsp;<\/strong>do indicado no documento fiscal;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) em rela\u00e7\u00e3o \u00e0s mercadorias provenientes de outro Estado ou do Distrito Federal para entrega a&nbsp;<strong>destinat\u00e1rio incerto<\/strong>&nbsp;em territ\u00f3rio catarinense;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) em rela\u00e7\u00e3o \u00e0s mercadorias que forem negociadas em territ\u00f3rio<strong>&nbsp;catarinense durante o transporte;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">f) em rela\u00e7\u00e3o \u00e0s mercadorias procedentes de outro Estado ou do Distrito Federal<strong>&nbsp;sem o comprovante de pagamento do imposto,<\/strong>&nbsp;quando este for devido por ocasi\u00e3o do ingresso da mercadoria em territ\u00f3rio catarinense;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">g) em rela\u00e7\u00e3o ao transporte de mercadoria diversa da descrita no documento fiscal, quando a comprova\u00e7\u00e3o for poss\u00edvel sem a viola\u00e7\u00e3o dos volumes transportados<strong>&nbsp;ou<\/strong>&nbsp;quando a identifica\u00e7\u00e3o da mercadoria independa de classifica\u00e7\u00e3o;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema&nbsp;respons\u00e1vel pelo&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;respons\u00e1vel pelo&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\/\" 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, vais bem?!!\u00a0Neste\u00a0novo\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0vamos\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal catarinense:\u00a0respons\u00e1vel pelo\u00a0ICMS\u00a0para\u00a0SEFAZ\/SC\u00a0de\u00a0acordo com\u00a0a legisla\u00e7\u00e3o\u00a0nacional e\u00a0estadual.\u00a0 Abrangendo fatores cruciais,&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\u00a0respons\u00e1vel pelo\u00a0ICMS\u00a0para\u00a0SEFAZ\/SC.\u00a0 Respons\u00e1vel pelo&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/SC&nbsp; O&nbsp;sujeito passivo&nbsp;\u00e9 aquele que, tendo alguma rela\u00e7\u00e3o com o&nbsp;fato&nbsp;gerador ocorrido, tem a incumb\u00eancia de efetuar o pagamento da [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1768373,"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-1768370","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 v27.7 (Yoast SEO v27.7) - 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