{"id":1769203,"date":"2026-08-12T14:08:00","date_gmt":"2026-08-12T17:08:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1769203"},"modified":"2026-07-06T21:04:03","modified_gmt":"2026-07-07T00:04:03","slug":"fiscal-fiscalizacao-icms-sefaz-df","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/fiscal-fiscalizacao-icms-sefaz-df\/","title":{"rendered":"Levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS\u00a0para\u00a0SEFAZ\/DF"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Oi,&nbsp;vai bem?!!&nbsp;O foco&nbsp;deste&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;\u00e9&nbsp;trazer&nbsp;um&nbsp;tema bastante&nbsp;importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal do&nbsp;Distrito Federal:&nbsp;<strong>levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS&nbsp;para&nbsp;SEFAZ\/DF<\/strong>&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;local.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"901\" height=\"472\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2026\/06\/image-32.png\" alt=\"Levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS\u00a0para\u00a0SEFAZ\/DF\" class=\"wp-image-1769204\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17153438\/image-32.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17153438\/image-32-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17153438\/image-32-768x402.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17153438\/image-32-150x79.png 150w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS\u00a0para\u00a0SEFAZ\/DF<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Avan\u00e7ando nos estudos,&nbsp;iremos&nbsp;tratar&nbsp;dos&nbsp;seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estudar\u00a0disposi\u00e7\u00f5es\u00a0normativas sobre\u00a0levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS\u00a0para\u00a0SEFAZ\/DF;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comentar\u00a0observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conhecer\u00a0trechos da legisla\u00e7\u00e3o que podem cair na prova;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Concluir\u00a0com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Destarte,\u00a0tendo como refer\u00eancia\u00a0a\u00a0<a href=\"https:\/\/www.legisweb.com.br\/legislacao\/?id=123520\" target=\"_blank\" rel=\"noreferrer noopener\">Lei n\u00ba 1.254\/1996<\/a>,\u00a0norma distrital\u00a0que\u00a0trata\u00a0do ICMS,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS\u00a0para\u00a0SEFAZ\/DF.\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 id=\"h-levantamento-fiscal-em-fiscalizacao-do-icms-nbsp-para-nbsp-sefaz-df-nbsp\" class=\"wp-block-heading\"><strong>Levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS&nbsp;para&nbsp;SEFAZ\/DF<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O<strong>\u00a0<\/strong>procedimento\u00a0fiscal\u00a0\u00e9 uma a\u00e7\u00e3o desenvolvida por Auditores Fiscais com o intuito de investigar determinada conduta de contribuinte espec\u00edfico.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa\u00a0<strong>conduta<\/strong>\u00a0pode estar diretamente atrelada ao pagamento de um\u00a0tributo, mas pode tamb\u00e9m ter rela\u00e7\u00e3o com alguma inobserv\u00e2ncia de <mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\">obriga\u00e7\u00e3o acess\u00f3ria,<\/mark> como a necessidade de emiss\u00e3o de notas fiscais ou a entrega de determinada declara\u00e7\u00e3o ou livro fiscal.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Com o procedimento fiscal instaurado, o sujeito passivo<strong>\u00a0perde a espontaneidade<\/strong>, ou seja, n\u00e3o haver\u00e1 mais a possibilidade de o contribuinte, por sua iniciativa,\u00a0por meio de uma den\u00fancia espont\u00e2nea,\u00a0reconhecer\u00a0determinados\u00a0equ\u00edvocos\u00a0seus, e se beneficiar\u00a0mesmo assim\u00a0com redu\u00e7\u00e3o de multas que poderiam eventualmente ser aplicadas.<\/mark>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso faz todo sentido, pois se,<mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\"> ap\u00f3s o in\u00edcio de uma fiscaliza\u00e7\u00e3o, <\/mark>o\u00a0contribuinte\u00a0pudesse ainda gozar desses benef\u00edcios oferecidos pela<strong>\u00a0den\u00fancia espont\u00e2nea<\/strong>, seria um incentivo para irregularidades, j\u00e1 que ele poderia, mesmo com procedimento fiscal em curso, reconhecer seus erros que j\u00e1 foram preliminarmente identificados pelo Fisco,\u00a0fazendo apenas uma manobra para\u00a0evitar\u00a0a continuidade da fiscaliza\u00e7\u00e3o.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"41\" class=\"wp-image-1497693\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2024\/11\/indo-mais-fundo.png\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/30081219\/indo-mais-fundo.png 766w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/30081219\/indo-mais-fundo-300x81.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/30081219\/indo-mais-fundo-150x41.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No procedimento fiscal, a<strong>&nbsp;autoridade tribut\u00e1ria<\/strong>, entre outras coisas, pode obter levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/DF, pois, nesse caso, h\u00e1 a previs\u00e3o de que \u00e9&nbsp;necess\u00e1rio&nbsp;apontar a movimenta\u00e7\u00e3o real do sujeito passivo, considerando que houve oculta\u00e7\u00e3o de movimenta\u00e7\u00f5es que levaram \u00e0quele processo fiscal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para isso, o Auditor pode proceder de diversas maneiras, sempre dentro do que dita a<strong>&nbsp;norma legal.<\/strong>&nbsp;O fundamental aqui \u00e9 se levantar a movimenta\u00e7\u00e3o concreta do contribuinte&nbsp;tendo&nbsp;em vista que&nbsp;\u00e9 essa movimenta\u00e7\u00e3o que ir\u00e1 formar a base de c\u00e1lculo do tributo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Al\u00e9m disso, obviamente, ao<strong>\u00a0sujeito passivo\u00a0<\/strong>haver\u00e1 a possibilidade de contestar aquele levantamento realizado, visando demonstrar que os seus valores\u00a0registrados\u00a0s\u00e3o efetivamente corretos.<\/mark>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos acompanhar o que de mais relevante consta na lei 1254\/1996 sobre levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/DF:\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. 56-A. O\u00a0<strong>movimento real tribut\u00e1vel<\/strong>\u00a0realizado pelo sujeito passivo em determinado per\u00edodo pode ser apurado por meio de levantamento fiscal conforme dispuser o regulamento.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 1\u00ba O levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/DF<mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">\u00a0<strong>pode considerar:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; os valores e as quantidades das entradas e das sa\u00eddas de mercadorias e dos respectivos estoques,&nbsp;<strong>inicial e final;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;os&nbsp;valores dos&nbsp;<strong>servi\u00e7os utilizados ou prestados;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; as receitas<strong>&nbsp;e&nbsp;<\/strong>as despesas&nbsp;<strong>reconhec\u00edveis;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211;\u00a0os<strong>\u00a0coeficientes m\u00e9dios<\/strong>\u00a0de lucro bruto ou de valor acrescido, <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">por atividade econ\u00f4mica, <\/mark><\/strong>localiza\u00e7\u00e3o e categoria do sujeito passivo;\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211;\u00a0outras\u00a0informa\u00e7\u00f5es, obtidas em institui\u00e7\u00f5es financeiras, cart\u00f3rios, juntas comerciais, \u00f3rg\u00e3os ou\u00a0entidades p\u00fablicos\u00a0ou outras pessoas jur\u00eddicas,<strong>\u00a0que possam evidenciar omiss\u00e3o de receita por parte do <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#8ed1fc\" class=\"has-inline-color\"><strong>sujeito passivo.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">\u00a7 2\u00ba O valor da\u00a0<strong>receita omitida\u00a0<\/strong>apurada em levantamento fiscal \u00e9 considerado decorrente de opera\u00e7\u00e3o ou de presta\u00e7\u00e3o tributada, e o imposto correspondente ser\u00e1 cobrado mediante aplica\u00e7\u00e3o da al\u00edquota interna vigente no per\u00edodo para as opera\u00e7\u00f5es ou as presta\u00e7\u00f5es realizadas pelo sujeito passivo.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, para fecharmos nosso texto sobre levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/DF, saiba ainda que o valor tribut\u00e1vel de determinada opera\u00e7\u00e3o ou presta\u00e7\u00e3o, ou de opera\u00e7\u00f5es ou presta\u00e7\u00f5es realizadas em determinado per\u00edodo,<mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff6900\" class=\"has-inline-color\"> p<strong>ode ser arbitrado pela autoridade fiscal nas seguintes circunst\u00e2ncias:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;<strong>\u00a0<mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\">n\u00e3o\u00a0exibi\u00e7\u00e3o\u00a0<\/mark><\/strong>ao agente da Fazenda P\u00fablica dos elementos necess\u00e1rios \u00e0 comprova\u00e7\u00e3o do respectivo valor;\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;\u00a0quando\u00a0os registros efetuados pelo sujeito passivo<mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\">\u00a0<strong>n\u00e3o se basearem <\/strong><\/mark><strong>em documentos id\u00f4neos;<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; quando a opera\u00e7\u00e3o ou a presta\u00e7\u00e3o<mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\"> tiver sido realizada<\/mark>\u00a0<strong>sem documenta\u00e7\u00e3o fiscal.<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto,&nbsp;por uma no\u00e7\u00e3o geral em rela\u00e7\u00e3o a&nbsp;levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS&nbsp;para&nbsp;SEFAZ\/DF, assunto essencial para o concurso de auditor fiscal deste Estado.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-consideracoes-finais-nbsp\" class=\"wp-block-heading\"><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;levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS&nbsp;para&nbsp;SEFAZ\/DF,&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\">Passar em concurso \u00e9 uma grande oportunidade para ingressar no servi\u00e7o p\u00fablico, ocupando um cargo de destaque e com remunera\u00e7\u00f5es acima da m\u00e9dia nacional, sem falar de diversos outros pontos positivos! O caminho \u00e9 \u00e1rduo, mas vale a pena o esfor\u00e7o para alcan\u00e7ar essa conquista! Por isso, siga firme com os estudos e conte conosco em sua jornada! Vamos em frente!!&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;vai bem?!!&nbsp;O foco&nbsp;deste&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;\u00e9&nbsp;trazer&nbsp;um&nbsp;tema bastante&nbsp;importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal do&nbsp;Distrito Federal:&nbsp;levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS&nbsp;para&nbsp;SEFAZ\/DF&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;local.&nbsp; Avan\u00e7ando nos estudos,&nbsp;iremos&nbsp;tratar&nbsp;dos&nbsp;seguintes t\u00f3picos:&nbsp; Destarte,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei n\u00ba 1.254\/1996,\u00a0norma distrital\u00a0que\u00a0trata\u00a0do ICMS,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS\u00a0para\u00a0SEFAZ\/DF.\u00a0 Levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS&nbsp;para&nbsp;SEFAZ\/DF&nbsp; O\u00a0procedimento\u00a0fiscal\u00a0\u00e9 uma a\u00e7\u00e3o desenvolvida por Auditores Fiscais com o intuito de [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1769204,"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":[219963,219970],"class_list":["post-1769203","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-df"],"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>Levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS\u00a0para\u00a0SEFAZ\/DF<\/title>\n<meta name=\"description\" content=\"O artigo aborda um tema para a prova de Auditor Fiscal do Distrito Federal: levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/DF.\" \/>\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\/fiscal-fiscalizacao-icms-sefaz-df\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS\u00a0para\u00a0SEFAZ\/DF\" \/>\n<meta property=\"og:description\" content=\"O artigo aborda um tema para a prova de Auditor Fiscal do Distrito Federal: levantamento fiscal em fiscaliza\u00e7\u00e3o do ICMS para 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