{"id":1769518,"date":"2026-08-08T14:24:00","date_gmt":"2026-08-08T17:24:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1769518"},"modified":"2026-07-06T20:58:37","modified_gmt":"2026-07-06T23:58:37","slug":"infracao-continuada-fins-icms-sefaz-df","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/infracao-continuada-fins-icms-sefaz-df\/","title":{"rendered":"Infra\u00e7\u00e3o continuada para fins de\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1,&nbsp;galera!!&nbsp;O&nbsp;objetivo&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>infra\u00e7\u00e3o continuada para fins de&nbsp;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-38.png\" alt=\"Infra\u00e7\u00e3o continuada para fins de\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF\" class=\"wp-image-1769519\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/18151626\/image-38.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/18151626\/image-38-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/18151626\/image-38-768x402.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/18151626\/image-38-150x79.png 150w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Infra\u00e7\u00e3o continuada para fins de\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">De forma abrangente,&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\u00a0infra\u00e7\u00e3o continuada para fins de\u00a0ICMS\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\">Com isso,\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\u00a0infra\u00e7\u00e3o continuada para fins de\u00a0ICMS\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=\"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 id=\"h-infracao-continuada-para-fins-de-nbsp-icms-nbsp-para-nbsp-sefaz-df-nbsp\" class=\"wp-block-heading\"><strong>Infra\u00e7\u00e3o continuada para fins de&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/DF<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Quando o&nbsp;<strong>sujeito passivo<\/strong>&nbsp;observa as suas obriga\u00e7\u00f5es tribut\u00e1rias a cumprir, preserva a sua situa\u00e7\u00e3o como regular.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Contudo, acontece\u00a0que\u00a0alguns sujeitos passivos, por qualquer raz\u00e3o que seja, acabam\u00a0n\u00e3o respeitando ou cumprindo essas obriga\u00e7\u00f5es, e isso faz com que esteja atuando com<strong>\u00a0<\/strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\"><strong>irregularidade.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso acontecendo, precisa o sujeito ativo, o poder p\u00fablico, tomar algumas provid\u00eancias, visando levar aquele sujeito passivo&nbsp;a&nbsp;atender suas obriga\u00e7\u00f5es, e, tamb\u00e9m,&nbsp;pensando em&nbsp;educar todo o setor&nbsp;correspondente,&nbsp;demonstrando&nbsp;que a<strong>&nbsp;administra\u00e7\u00e3o&nbsp;p\u00fablica<\/strong>&nbsp;est\u00e1 atuando ativamente com seu papel fiscalizat\u00f3rio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Muitas\u00a0vezes \u00e9 imprescind\u00edvel a aplica\u00e7\u00e3o de alguma\u00a0<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\">penalidade<\/mark><\/strong>\u00a0\u00e0quele que comete a irregularidade, devendo estar essas possibilidades de san\u00e7\u00f5es elencadas em norma legal.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Al\u00e9m disso, um outro\u00a0quesito\u00a0que precisa ser analisado \u00e9 se o infrator comete\u00a0<strong>infra\u00e7\u00f5es recorrentes,<\/strong>\u00a0ou<strong>\u00a0infra\u00e7\u00f5es continuadas,<\/strong>\u00a0ou ainda se \u00e9 um<strong>\u00a0devedor contumaz<\/strong>, enfim, diversas tipologias que tamb\u00e9m a legisla\u00e7\u00e3o deve trazer.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No caso de infra\u00e7\u00e3o continuada para fins de ICMS para SEFAZ\/DF, por exemplo, assim como para casos de reincid\u00eancia, pode o contribuinte analisado ser inserido em\u00a0<strong>regimes especiais de\u00a0tributa\u00e7\u00e3o,<\/strong>\u00a0buscando assim permitir uma proximidade maior do Estado sobre a opera\u00e7\u00e3o daquele sujeito passivo.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"100\" class=\"wp-image-1700234\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2026\/01\/coruja_aprofundando.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando.png 1536w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando-300x200.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando-1024x683.png 1024w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando-768x512.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/15214559\/coruja_aprofundando-150x100.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estar inclu\u00eddo em um regime especial de tributa\u00e7\u00e3o n\u00e3o \u00e9 vantajoso para uma empresa, pois, al\u00e9m da imagem de mal pagador que passa para seus consumidores e para a sociedade em geral, esses regimes especiais de tributa\u00e7\u00e3o costumam levar mais trabalho para os departamentos internos da&nbsp;companhia,&nbsp;j\u00e1 que precisam enviar informa\u00e7\u00f5es peri\u00f3dicas com mais frequ\u00eancia para a gest\u00e3o p\u00fablica, assim como necessita tamb\u00e9m demonstrar de forma mais enf\u00e1tica que os seus<strong>&nbsp;c\u00e1lculos para a&nbsp;apura\u00e7\u00e3o&nbsp;tribut\u00e1ria&nbsp;<\/strong>est\u00e3o corretos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sendo assim, vamos ent\u00e3o acompanhar o que de mais relevante consta na lei 1254\/1996 sobre infra\u00e7\u00e3o continuada para fins de ICMS para SEFAZ\/DF, assim como outros pontos inerentes:\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. 63. As multas ser\u00e3o aplicadas em dobro,<strong>\u00a0em rela\u00e7\u00e3o \u00e0 obriga\u00e7\u00e3o:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;principal,&nbsp;<strong>ocorrendo reincid\u00eancia espec\u00edfica;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;acess\u00f3ria, no caso de<strong>&nbsp;infra\u00e7\u00e3o continuada<\/strong>&nbsp;da qual n\u00e3o resulte falta ou insufici\u00eancia de recolhimento de tributo.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 64. Verifica-se a<strong>\u00a0<\/strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\"><strong>reincid\u00eancia espec\u00edfica<\/strong>\u00a0<\/mark>quando o agente, tendo cometido infra\u00e7\u00e3o apurada em procedimento regular, venha a cometer o mesmo il\u00edcito ap\u00f3s a decis\u00e3o administrativa irrecorr\u00edvel a ele desfavor\u00e1vel.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 1\u00ba Somente haver\u00e1 reincid\u00eancia quando, entre as infra\u00e7\u00f5es consideradas<strong>, transcorrer per\u00edodo n\u00e3o superior a cinco anos.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 2\u00ba Equipara-se a&nbsp;<strong>decis\u00e3o administrativa irrecorr\u00edvel&nbsp;<\/strong>desfavor\u00e1vel ao contribuinte, o pagamento ou o pedido de parcelamento da respectiva d\u00edvida.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 3\u00ba&nbsp;<strong>N\u00e3o haver\u00e1 reincid\u00eancia&nbsp;<\/strong>espec\u00edfica nos casos de falta de recolhimento do imposto declarado pelo&nbsp;contribuinte.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 64-A.<strong>\u00a0Caracteriza infra\u00e7\u00e3o continuada<\/strong>\u00a0para fins de ICMS para SEFAZ\/DF, para os efeitos desta Lei, o descumprimento, por a\u00e7\u00e3o ou omiss\u00e3o, por mais de uma vez, de uma mesma obriga\u00e7\u00e3o acess\u00f3ria, ainda que verificada em uma mesma a\u00e7\u00e3o fiscal.\u00a0\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 64-B.\u00a0<strong>A penalidade de exclus\u00e3o<\/strong>\u00a0aplicada aos contribuintes submetidos aos regimes especiais de apura\u00e7\u00e3o previstos no art. 37 produz efeito a partir do m\u00eas subsequente \u00e0 data em que se torne definitivo, no \u00e2mbito administrativo, o ato de exclus\u00e3o, <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-1-color\">ressalvado<\/mark> o disposto no par\u00e1grafo \u00fanico deste artigo.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por derradeiro, finalizando o nosso artigo sobre infra\u00e7\u00e3o continuada para fins de ICMS para SEFAZ\/DF, leve ainda para sua prova que para os casos das infra\u00e7\u00f5es previstas no art. 62, \u00a7\u00a7 1\u00ba e 2\u00ba, da Lei Complementar n\u00ba 4, de 30 de dezembro de 1994, a\u00a0<strong>exclus\u00e3o produz seus efeitos a partir do m\u00eas em que ocorra o fato que motive a exclus\u00e3o.\u00a0<\/strong>N\u00e3o \u00e9 no m\u00eas seguinte ou no ano seguinte, \u00e9 <mark style=\"background-color:rgba(0, 0, 0, 0);color:#0693e3\" class=\"has-inline-color\">no mesmo m\u00eas em que ocorra o fato motivador da exclus\u00e3o<\/mark>!!! Se liga nisso, ok!\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;infra\u00e7\u00e3o continuada para fins de&nbsp;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;infra\u00e7\u00e3o continuada para fins de&nbsp;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>Ol\u00e1,&nbsp;galera!!&nbsp;O&nbsp;objetivo&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;infra\u00e7\u00e3o continuada para fins de&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/DF&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;local.&nbsp; De forma abrangente,&nbsp;iremos&nbsp;tratar&nbsp;dos&nbsp;seguintes t\u00f3picos:&nbsp; Com isso,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei n\u00ba 1.254\/1996,\u00a0norma distrital\u00a0que\u00a0trata\u00a0do ICMS,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0infra\u00e7\u00e3o continuada para fins de\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF.\u00a0 Infra\u00e7\u00e3o continuada para fins de&nbsp;ICMS&nbsp;para&nbsp;SEFAZ\/DF&nbsp; Quando o&nbsp;sujeito passivo&nbsp;observa as suas obriga\u00e7\u00f5es tribut\u00e1rias a cumprir, preserva a sua situa\u00e7\u00e3o como regular.&nbsp; [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1769519,"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-1769518","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>Infra\u00e7\u00e3o continuada para fins de\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF<\/title>\n<meta name=\"description\" content=\"O texto traz um tema importante para a prova de Auditor Fiscal do Distrito Federal: infra\u00e7\u00e3o continuada para fins de 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\/infracao-continuada-fins-icms-sefaz-df\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Infra\u00e7\u00e3o continuada para fins de\u00a0ICMS\u00a0para\u00a0SEFAZ\/DF\" \/>\n<meta property=\"og:description\" content=\"O texto traz um tema importante para a prova de Auditor Fiscal do Distrito Federal: infra\u00e7\u00e3o 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