{"id":1773400,"date":"2026-07-31T14:07:00","date_gmt":"2026-07-31T17:07:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1773400"},"modified":"2026-07-06T20:49:10","modified_gmt":"2026-07-06T23:49:10","slug":"intimacao-pat-sefaz-df","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/intimacao-pat-sefaz-df\/","title":{"rendered":"Intima\u00e7\u00e3o no PAT para SEFAZ\/DF"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Oi, turma!! O centro deste artigo do Estrat\u00e9gia Concursos est\u00e1 em trazer um tema bastante importante para a prova de Auditor Fiscal do Distrito Federal: <strong>intima\u00e7\u00e3o no PAT para SEFAZ\/DF<\/strong> de acordo com a legisla\u00e7\u00e3o nacional e local.\u00a0<\/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\/07\/image-24.png\" alt=\"Intima\u00e7\u00e3o no PAT para SEFAZ\/DF\" class=\"wp-image-1773401\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/05110930\/image-24.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/05110930\/image-24-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/05110930\/image-24-768x402.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/05110930\/image-24-150x79.png 150w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Intima\u00e7\u00e3o no PAT para SEFAZ\/DF<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Tecendo passagens essenciais, iremos tratar dos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estudar disposi\u00e7\u00f5es normativas sobre intima\u00e7\u00e3o no PAT para SEFAZ\/DF;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comentar observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conhecer 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>Concluir com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, tendo como refer\u00eancia a <a href=\"https:\/\/www.legisweb.com.br\/legislacao\/?id=125663\" target=\"_blank\" rel=\"noreferrer noopener\">Lei n\u00ba 4.567\/2011<\/a>, norma distrital que trata do PAT, vamos agora estudar um pouco mais sobre intima\u00e7\u00e3o no PAT 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=\"101\" class=\"wp-image-1624841\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/08\/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 id=\"h-intimacao-no-pat-para-sefaz-df-nbsp\" class=\"wp-block-heading\"><strong>Intima\u00e7\u00e3o no PAT para SEFAZ\/DF<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ao n\u00e3o concordar com alguma cobran\u00e7a tribut\u00e1ria, o sujeito passivo possui o direito de ingressar com um <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#8ed1fc\" class=\"has-inline-color\">Procedimento Administrativo Tribut\u00e1rio (PAT)<\/mark><\/strong> para discutir a quest\u00e3o.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Importante frisar que o PAT se d\u00e1 no<strong> \u00e2mbito administrativo,<\/strong> ou seja, ao seu final n\u00e3o \u00e9 deferida uma decis\u00e3o judicial, mas sim uma decis\u00e3o administrativa, e \u00e9 justamente por isso que dizemos que o PAT estabelece uma decis\u00e3o transitada apenas administrativamente.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, aquela parte que se sentir prejudicada com tal decis\u00e3o poder\u00e1, ainda, <strong>recorrer ao Poder Judici\u00e1rio, <\/strong>para debater novamente o mesmo lit\u00edgio, sem que a decis\u00e3o deferida no \u00e2mbito administrativo (Poder Executivo) imponha qualquer vincula\u00e7\u00e3o \u00e0 decis\u00e3o que ser\u00e1 tomada no Poder Judici\u00e1rio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Isso ocorre porque, no Brasil, temos a chamada<strong> unicidade de jurisdi\u00e7\u00e3o,<\/strong> que basicamente determina que apenas um \u00fanico Poder \u00e9 competente para decidir lit\u00edgios definitivamente, sendo que este Poder \u00e9 exatamente o Judici\u00e1rio.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Logo, \u00e9 perfeitamente poss\u00edvel que as decis\u00f5es tomadas nesses diferentes Poderes sejam totalmente distintas, o que ali\u00e1s costuma acontecer com alguma frequ\u00eancia na pr\u00e1tica. Mas saiba que, no fim das contas, a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-1-color\">decis\u00e3o judicial sempre prevalecer\u00e1 sobre a decis\u00e3o administrativa,<\/mark><\/strong> justamente por conta da unicidade de jurisdi\u00e7\u00e3o que rege a legisla\u00e7\u00e3o nacional.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, as intima\u00e7\u00f5es no PAT para SEFAZ\/DF devem respeitar tudo que estiver disciplinado na <strong>norma aplic\u00e1vel, <\/strong>para que tais intima\u00e7\u00f5es sejam v\u00e1lidas e n\u00e3o venham a ser questionadas.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vale lembrar, a intima\u00e7\u00e3o \u00e9 um ato realizado pela<strong> autoridade fiscal,<\/strong> com o intuito de que o sujeito passivo passe a ter conhecimento de que deve tomar alguma medida ou entregar documentos ou informa\u00e7\u00f5es necess\u00e1rias para o andamento do lit\u00edgio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sendo assim, a n\u00f3s, <strong>Auditores Fiscais<\/strong>, \u00e9 voltada uma responsabilidade consider\u00e1vel no tocante ao envio de intima\u00e7\u00f5es, j\u00e1 que devemos estar muito atentos para atender os requisitos e as imposi\u00e7\u00f5es exigidas pela normativa.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha, vamos acompanhar o que de mais relevante consta na lei 4567\/2011 sobre intima\u00e7\u00e3o no PAT 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. 11.<strong> Far-se-\u00e1 a intima\u00e7\u00e3o <\/strong>no PAT para SEFAZ\/DF:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; <strong>por servidor competente<\/strong>, provada com a assinatura do sujeito passivo, seu mandat\u00e1rio ou preposto, ou, no caso de recusa, com declara\u00e7\u00e3o escrita de quem os intimar;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; <strong>por via postal,<\/strong> com aviso de recebimento;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; <strong>por publica\u00e7\u00e3o <\/strong>no Di\u00e1rio Oficial do Distrito Federal &#8211; DODF;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211; <strong>por meio do Domic\u00edlio Fiscal Eletr\u00f4nico,<\/strong> conforme legisla\u00e7\u00e3o espec\u00edfica sobre o tema.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211; <strong>pela publica\u00e7\u00e3o no s\u00edtio da Secretaria de Estado de Fazenda do Distrito Federal,<\/strong> na Internet, nos casos de deferimento integral em processos de jurisdi\u00e7\u00e3o volunt\u00e1ria ou quando o sujeito passivo for notificado por qualquer um dos meios dispostos nos incisos acima.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">\u00a7 1\u00ba A intima\u00e7\u00e3o<strong> quanto aos atos, procedimentos e processos <\/strong>previstos nos T\u00edtulos III, IV e V s\u00f3 \u00e9 efetuada por publica\u00e7\u00e3o no DODF:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; <strong>depois de esgotado o meio previsto no inciso II <\/strong>do caput ou depois de comprovada sua impossibilidade, desde que o contribuinte ainda n\u00e3o tenha sido credenciado no Domic\u00edlio Fiscal Eletr\u00f4nico;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; <strong>no caso do Domic\u00edlio Fiscal Eletr\u00f4nico,<\/strong> conforme dispuser a legisla\u00e7\u00e3o espec\u00edfica;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; nos casos do \u00a7 3\u00ba deste artigo e do art. 36, \u00a7 2\u00ba&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, para encerrarmos o nosso material sobre intima\u00e7\u00e3o no PAT para SEFAZ\/DF, saiba que no caso de <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">comprovada impossibilidade de intima\u00e7\u00e3o pelas vias <\/mark><\/strong>previstas nos incisos II e IV do caput do artigo da lei que acabamos de estudar, a intima\u00e7\u00e3o por publica\u00e7\u00e3o no DODF poder\u00e1 ser feita sem a observ\u00e2ncia do disposto no \u00a7 1\u00ba deste mesmo artigo.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, por uma no\u00e7\u00e3o geral em rela\u00e7\u00e3o a intima\u00e7\u00e3o no PAT para 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 breve artigo sobre intima\u00e7\u00e3o no PAT para SEFAZ\/DF, 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\">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 <\/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, turma!! O centro deste artigo do Estrat\u00e9gia Concursos est\u00e1 em trazer um tema bastante importante para a prova de Auditor Fiscal do Distrito Federal: intima\u00e7\u00e3o no PAT para SEFAZ\/DF de acordo com a legisla\u00e7\u00e3o nacional e local.\u00a0 Tecendo passagens essenciais, iremos tratar dos seguintes t\u00f3picos:&nbsp; Com isso, tendo como refer\u00eancia a Lei n\u00ba 4.567\/2011, [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1773401,"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-1773400","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) - 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