{"id":1771824,"date":"2026-08-05T14:20:00","date_gmt":"2026-08-05T17:20:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1771824"},"modified":"2026-07-06T20:55:18","modified_gmt":"2026-07-06T23:55:18","slug":"apuracao-icms-sefaz-sc","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/apuracao-icms-sefaz-sc\/","title":{"rendered":"Apura\u00e7\u00e3o do ICMS para SEFAZ\/SC\u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1, tudo bem por a\u00ed?!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal catarinense: <strong>apura\u00e7\u00e3o do ICMS para SEFAZ\/SC<\/strong> de acordo com a legisla\u00e7\u00e3o nacional e 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:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2026\/06\/image-84.png\" alt=\"Apura\u00e7\u00e3o do ICMS para SEFAZ\/SC\u00a0\" class=\"wp-image-1771825\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/28090642\/image-84.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/28090642\/image-84-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/28090642\/image-84-768x429.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/28090642\/image-84-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">Apura\u00e7\u00e3o do ICMS para SEFAZ\/SC\u00a0<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Objetivamente, iremos passar pelos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conhecer disposi\u00e7\u00f5es normativas sobre apura\u00e7\u00e3o do ICMS para SEFAZ\/SC;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entender observa\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\">Nesse sentido, tendo como refer\u00eancia a <a href=\"https:\/\/legislacao.sef.sc.gov.br\/html\/leis\/1996\/lei_96_10297.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Lei estadual n\u00ba 10.297\/1996<\/a>, que certamente ser\u00e1 cobrada no edital, vamos agora estudar um pouco mais sobre apura\u00e7\u00e3o 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=\"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-apuracao-do-icms-para-sefaz-sc-nbsp\" class=\"wp-block-heading\"><strong>Apura\u00e7\u00e3o do ICMS para SEFAZ\/SC<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Devido pelo sujeito passivo que realiza opera\u00e7\u00f5es previstas na norma legal, o <strong>ICMS \u00e9 o imposto de compet\u00eancia estadual <\/strong>mais relevante para estes entes federativos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apesar de a administra\u00e7\u00e3o tribut\u00e1ria ter papel essencial para gest\u00e3o, cobran\u00e7a e fiscaliza\u00e7\u00e3o do imposto, ao <strong>sujeito passivo,<\/strong> devedor dessa obriga\u00e7\u00e3o, cabe tamb\u00e9m fun\u00e7\u00e3o primordial no correto tratamento fiscal, j\u00e1 que \u00e9 ele que, na grande maioria das vezes, far\u00e1 o processo final de organiza\u00e7\u00e3o dos dados para a apura\u00e7\u00e3o tribut\u00e1ria.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, \u00e9 imprescind\u00edvel que o contribuinte mantenha um n\u00edvel de organiza\u00e7\u00e3o adequado, j\u00e1 que ele poder\u00e1 ser, em algum momento, requerido a apresentar toda documenta\u00e7\u00e3o que serviu como base para os c\u00e1lculos de<strong> ICMS a pagar <\/strong>de algum per\u00edodo determinado.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vale lembrar que o <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\">C\u00f3digo Tribut\u00e1rio Nacional (CTN) <\/mark><\/strong>define que, em regra, o poder p\u00fablico possui 5 anos de prazo para averiguar valores de tributos recolhidos, se est\u00e3o sob um montante devido e se foram feitos dentro da formalidade exigida. Com isso, um tributo pago, por exemplo, em 2022, poder\u00e1 ser fiscalizado nos anos de 2024 ou 2026. Enfim, para a gest\u00e3o tribut\u00e1ria \u00e9 fundamental n\u00e3o perder esse prazo posto no CTN, para garantir a correta arrecada\u00e7\u00e3o.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, essencial tamb\u00e9m saber que, se identificarmos algo indevido na apura\u00e7\u00e3o feita pelo sujeito passivo, ser\u00e3o cab\u00edveis ainda a <strong>aplica\u00e7\u00e3o de multas ou outras san\u00e7\u00f5es<\/strong>, justamente pelo n\u00e3o atendimento ao que rege a letra da lei.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Logo, a apura\u00e7\u00e3o do ICMS para SEFAZ\/SC \u00e9 momento crucial para<strong> manuten\u00e7\u00e3o da regularidade<\/strong> por parte de contribuintes, e deve ser sempre ponto de aten\u00e7\u00e3o para a autoridade fiscal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Assim apurar d\u00e9bitos e eventuais cr\u00e9ditos tribut\u00e1rios \u00e9, como \u00e9 poss\u00edvel perceber, n\u00e3o apenas um procedimento simples e autom\u00e1tico a ser executado pelo sujeito passivo, mas tamb\u00e9m um processo sens\u00edvel que pode vir a prejudicar significativamente o contribuinte caso venha a conter alguma <strong>inconsist\u00eancia.\u00a0<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos ent\u00e3o compreender o que de mais relevante consta na lei 10297\/1996 sobre apura\u00e7\u00e3o 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=\"105\" class=\"wp-image-1642195\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/09\/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\">Art. 32. O imposto a recolher ser\u00e1 <strong>apurado mensalmente, <\/strong>pelo confronto entre os d\u00e9bitos e os cr\u00e9ditos escriturados durante o m\u00eas, em cada estabelecimento do sujeito passivo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">\u00a7 1\u00ba Fica assegurado ao sujeito passivo, na forma prevista em regulamento, a apura\u00e7\u00e3o do imposto levando em conta o conjunto dos d\u00e9bitos e cr\u00e9ditos de <strong>todos os seus estabelecimentos no Estado.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 2\u00b0 Poder\u00e1 ser <strong>adotado per\u00edodo de apura\u00e7\u00e3o diverso<\/strong> do previsto neste artigo, conforme dispuser o regulamento, nas opera\u00e7\u00f5es com as seguintes mercadorias:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;<strong> bebidas;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; <strong>cigarros e cong\u00eaneres;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; <strong>combust\u00edveis e lubrificantes, <\/strong>derivados ou n\u00e3o de petr\u00f3leo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Antes de encerrarmos o nosso texto, para refor\u00e7ar seu aprendizado, entenda tamb\u00e9m que a obriga\u00e7\u00e3o tribut\u00e1ria se considera vencida no \u00faltimo dia do per\u00edodo de apura\u00e7\u00e3o do ICMS para SEFAZ\/SC, e s<strong>er\u00e1 liquidada por compensa\u00e7\u00e3o ou mediante pagamento em dinheiro<\/strong>, observado o seguinte:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; a obriga\u00e7\u00e3o considera-se liquidada por compensa\u00e7\u00e3o at\u00e9 o montante dos cr\u00e9ditos escriturados no mesmo per\u00edodo acrescido do saldo credor de per\u00edodo ou per\u00edodos anteriores,<strong> se for o caso;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; se o montante dos d\u00e9bitos do per\u00edodo superar o dos cr\u00e9ditos, <strong>a diferen\u00e7a ser\u00e1 liquidada<\/strong> nos prazos previstos no art. 36;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; se o montante dos cr\u00e9ditos superar o dos d\u00e9bitos, <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\">a diferen\u00e7a ser\u00e1 transportada <\/mark><\/strong>para o per\u00edodo seguinte.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema apura\u00e7\u00e3o do ICMS para SEFAZ\/SC, assunto fundamental 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 breve artigo sobre apura\u00e7\u00e3o do ICMS para SEFAZ\/SC, e esperamos que seja muito \u00fatil para a sua prepara\u00e7\u00e3o 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! V\u00e1 adiante!!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Lembre-se que \u00e9 essencial a <\/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, tudo bem por a\u00ed?!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal catarinense: apura\u00e7\u00e3o do ICMS para SEFAZ\/SC de acordo com a legisla\u00e7\u00e3o nacional e estadual.&nbsp; Objetivamente, iremos passar pelos seguintes t\u00f3picos:&nbsp; Nesse sentido, tendo como refer\u00eancia a Lei estadual n\u00ba 10.297\/1996, que certamente [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1771825,"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-1771824","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 v28.1 (Yoast SEO v28.1) - 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