{"id":1781022,"date":"2026-08-07T14:19:00","date_gmt":"2026-08-07T17:19:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1781022"},"modified":"2026-07-27T14:02:43","modified_gmt":"2026-07-27T17:02:43","slug":"controle-fiscalizacao-icms-sefaz-sc","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/controle-fiscalizacao-icms-sefaz-sc\/","title":{"rendered":"Controle e fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/SC"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Opa, continue sempre conosco!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal catarinense: <strong>controle e fiscaliza\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:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/14115058\/image-76.png\" alt=\"Controle e fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/SC\" class=\"wp-image-1781023\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/14115058\/image-76.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/14115058\/image-76-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/14115058\/image-76-768x429.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/14115058\/image-76-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">Controle e fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/SC<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Visando a sua aprova\u00e7\u00e3o, 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 controle e fiscaliza\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 controle e fiscaliza\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=\"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 id=\"h-controle-e-fiscalizacao-do-icms-para-sefaz-sc-nbsp\" class=\"wp-block-heading\"><strong>Controle e fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/SC<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Os <strong>Fiscos<\/strong> possuem diversas atribui\u00e7\u00f5es no tocante \u00e0 administra\u00e7\u00e3o tribut\u00e1ria, nos Estados, Munic\u00edpio e tamb\u00e9m na Uni\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dentre essas atribui\u00e7\u00f5es encontram-se, principalmente,<mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\"> <strong>o controle e a fiscaliza\u00e7\u00e3o tribut\u00e1ria<\/strong>,<\/mark> j\u00e1 que s\u00e3o atividades essenciais para a manuten\u00e7\u00e3o da m\u00e1quina p\u00fablica e para a realiza\u00e7\u00e3o de investimentos e o desenvolvimento da sociedade.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, a n\u00f3s, <strong>Auditores Fiscais,<\/strong> cabe uma miss\u00e3o importante, a de concretizar, como servidores p\u00fablicos desses \u00f3rg\u00e3os, esses objetivos institucionais.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, como estamos falando de controle e de fiscaliza\u00e7\u00e3o, cabe frisar que s\u00e3o fun\u00e7\u00f5es diferentes, mas igualmente cruciais. Nessa linha, <strong>compreenda:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>Controle<\/strong> est\u00e1 relacionado a a\u00e7\u00f5es acompanhamento, estudos, an\u00e1lises voltadas a arrecada\u00e7\u00e3o prevista <em>versus<\/em> arrecada\u00e7\u00e3o efetiva, realizando assim uma avalia\u00e7\u00e3o gerencial do comportamento da arrecada\u00e7\u00e3o p\u00fablica, e estabelecendo estrat\u00e9gias para aperfei\u00e7oar o processo arrecadat\u00f3rio, buscando satisfazer os gastos p\u00fablicos a serem incorridos;\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>Fiscaliza\u00e7\u00e3o <\/strong>est\u00e1 atrelada a a\u00e7\u00f5es relativas ao cumprimento da legisla\u00e7\u00e3o tribut\u00e1ria direcionada aos contribuintes, focando assim em impor a observ\u00e2ncia das normas legais \u00e0queles que devem atend\u00ea-la, estimulando a concorr\u00eancia leal e penalizando os que que infringem a legisla\u00e7\u00e3o para proveito pr\u00f3prio do ponto de vista tribut\u00e1rio.\u00a0<\/mark><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sendo assim, controle e fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/SC s\u00e3o atribui\u00e7\u00f5es que muito representam para o estado catarinense, e que possuem impacto direto sobre os <strong>cofres p\u00fablicos.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 muito comum que, dentro das administra\u00e7\u00f5es tribut\u00e1rias, alguns auditores sejam lotados especificamente em divis\u00f5es que lidam com o controle, e outros em setores que tratam da fiscaliza\u00e7\u00e3o, pois assim \u00e9 poss\u00edvel especializar aquele servidor naquele tipo de servi\u00e7o, tendo em vista que a<strong> <\/strong><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\"><strong>especializa\u00e7\u00e3o \u00e9 um dos princ\u00edpios que geram mais efici\u00eancia na \u00e1rea p\u00fablica.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, perceba que, apesar de serem distintas, controle e fiscaliza\u00e7\u00e3o s\u00e3o atividades que se conversam, se complementam. Isso porque se algum contribuinte n\u00e3o recolher um tributo como deveria, essa diverg\u00eancia ser\u00e1 detectada pela \u00e1rea de controle, que enviar\u00e1 as informa\u00e7\u00f5es necess\u00e1rias para o departamento de fiscaliza\u00e7\u00e3o dar o seguimento devido e competente ao caso, visando, ao fim, efetivar aquela entrada de <strong>recursos p\u00fablicos <\/strong>que deveria j\u00e1 ter sido consumada anteriormente pelo contribuinte.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos ent\u00e3o aprender o que de mais relevante consta na lei 10297\/1996 sobre controle e fiscaliza\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=\"131\" class=\"wp-image-1475402\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13190007\/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\">Art. 47. Reputar-se-\u00e1 infra\u00e7\u00e3o \u00e0 <strong>obriga\u00e7\u00e3o tribut\u00e1ria acess\u00f3ria <\/strong>a simples omiss\u00e3o de registro de documentos fiscais de entrada na escrita fiscal, desde que lan\u00e7ados na comercial.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 48. Compete \u00e0 Secretaria de Estado da Fazenda a <strong>supervis\u00e3o, o controle e a fiscaliza\u00e7\u00e3o<\/strong> do ICMS para SEFAZ\/SC.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 49. Presumir-se-\u00e1 opera\u00e7\u00e3o ou presta\u00e7\u00e3o tribut\u00e1vel <strong>n\u00e3o registrada,<\/strong> quando se constatar:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I \u2013 ocorr\u00eancia dos seguintes eventos na escritura\u00e7\u00e3o cont\u00e1bil do <strong>sujeito passivo:<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) incrementos de caixa, bancos ou outros equivalentes de caixa,<strong> inclusive <\/strong>os recursos fornecidos ao contribuinte por administrador, s\u00f3cio, titular da firma individual, acionista controlador da companhia ou terceiros, caso a efetividade da entrega ou a origem dos recursos n\u00e3o sejam comprovadas;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) indica\u00e7\u00e3o de<mark style=\"background-color:rgba(0, 0, 0, 0);color:#8ed1fc\" class=\"has-inline-color\"> <strong>saldo credor de caixa;<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) <strong>omiss\u00e3o d<\/strong>a exist\u00eancia de bens e direitos;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) manuten\u00e7\u00e3o no passivo de obriga\u00e7\u00f5es <strong>j\u00e1 pagas, inexistentes ou cuja exigibilidade n\u00e3o seja comprovada<\/strong> no todo ou em parte; ou&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) baixa de exigibilidades cuja contrapartida <strong>n\u00e3o corresponda<\/strong> \u00e0 natureza econ\u00f4mica do evento;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; diferen\u00e7a apurada pelo cotejo entre as sa\u00eddas registradas e o valor das sa\u00eddas a pre\u00e7o de custo acrescido do lucro apurado mediante a aplica\u00e7\u00e3o de<strong> percentual fixado<\/strong> em portaria do Secret\u00e1rio de Estado da Fazenda;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema controle e fiscaliza\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 controle e fiscaliza\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\/\" 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>Opa, continue sempre conosco!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal catarinense: controle e fiscaliza\u00e7\u00e3o do ICMS para SEFAZ\/SC de acordo com a legisla\u00e7\u00e3o nacional e estadual.&nbsp; Visando a sua aprova\u00e7\u00e3o, iremos passar pelos seguintes t\u00f3picos:&nbsp; Nesse sentido, tendo como refer\u00eancia a Lei estadual [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1781023,"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-1781022","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 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