{"id":1786863,"date":"2026-07-27T19:39:00","date_gmt":"2026-07-27T22:39:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1786863"},"modified":"2026-08-19T16:10:50","modified_gmt":"2026-08-19T19:10:50","slug":"sefaz-df-competencia-e-reparticao-tributaria","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/sefaz-df-competencia-e-reparticao-tributaria\/","title":{"rendered":"SEFAZ-DF: compet\u00eancia e reparti\u00e7\u00e3o tribut\u00e1ria"},"content":{"rendered":"\n
\"SEFAZ-DF:<\/figure>\n\n\n\n

SEFAZ-DF: compet\u00eancia e reparti\u00e7\u00e3o tribut\u00e1ria<\/em><\/p>\n\n\n\n

Quem cobra o qu\u00ea? E quem fica com o dinheiro? Essas duas perguntas resumem um dos blocos mais rent\u00e1veis em provas fiscais, e a prova da SEFAZ-DF<\/strong> costuma explor\u00e1-lo com precis\u00e3o.<\/p>\n\n\n\n

Separar compet\u00eancia de reparti\u00e7\u00e3o de receita \u00e9 o primeiro passo. Depois, entram os percentuais e a Reforma Tribut\u00e1ria, temas que exigem aten\u00e7\u00e3o redobrada de quem busca a aprova\u00e7\u00e3o.<\/p>\n\n\n\n

Compet\u00eancia tribut\u00e1ria e compet\u00eancia para legislar – SEFAZ-DF: compet\u00eancia e reparti\u00e7\u00e3o tribut\u00e1ria<\/h2>\n\n\n\n

H\u00e1 uma distin\u00e7\u00e3o que abre este assunto e derruba muitos candidatos. Compet\u00eancia tribut\u00e1ria<\/strong> \u00e9 o poder de instituir<\/strong> o tributo, atribu\u00eddo pela Constitui\u00e7\u00e3o a cada ente. J\u00e1 a compet\u00eancia para legislar<\/strong> sobre direito tribut\u00e1rio define as normas gerais e \u00e9 concorrente<\/strong>.<\/p>\n\n\n\n

A compet\u00eancia para instituir \u00e9 indeleg\u00e1vel<\/strong>. O artigo 7\u00ba do CTN \u00e9 claro: pode-se delegar apenas as fun\u00e7\u00f5es de arrecadar ou fiscalizar, a chamada capacidade tribut\u00e1ria ativa. O poder de criar o tributo, contudo, permanece com o ente constitucionalmente competente.<\/p>\n\n\n\n

No campo da legisla\u00e7\u00e3o, o artigo 24, I, prev\u00ea que Uni\u00e3o, Estados e DF legislam concorrentemente sobre direito tribut\u00e1rio. \u00c0 Uni\u00e3o cabem as normas gerais<\/strong>, e, nos termos do artigo 146, compete \u00e0 lei complementar<\/strong> dispor sobre conflitos de compet\u00eancia e regular as limita\u00e7\u00f5es ao poder de tributar.<\/p>\n\n\n\n

A compet\u00eancia para instituir tributos, por sua vez, distribui-se em categorias que a banca gosta de cobrar. Elas aparecem resumidas na tabela seguinte.<\/p>\n\n\n\n

\n\n
Classifica\u00e7\u00e3o<\/th>Titular e fundamento<\/th><\/tr><\/thead>\n
Privativa<\/strong><\/td>Impostos nominados: Uni\u00e3o (art. 153), Estados\/DF (art. 155) e Munic\u00edpios (art. 156).<\/td><\/tr>\n
Comum<\/strong><\/td>Taxas e contribui\u00e7\u00e3o de melhoria, por todos os entes (art. 145, II e III).<\/td><\/tr>\n
Exclusiva da Uni\u00e3o<\/strong><\/td>Empr\u00e9stimos compuls\u00f3rios (art. 148) e contribui\u00e7\u00f5es especiais (art. 149).<\/td><\/tr>\n
Residual<\/strong><\/td>Uni\u00e3o, por lei complementar (art. 154, I): impostos novos e n\u00e3o cumulativos.<\/td><\/tr>\n
Extraordin\u00e1ria<\/strong><\/td>Uni\u00e3o (art. 154, II): imposto extraordin\u00e1rio de guerra.<\/td><\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n\n\n

Os impostos de cada ente – SEFAZ-DF: compet\u00eancia e reparti\u00e7\u00e3o tribut\u00e1ria<\/h3>\n\n\n\n

A reparti\u00e7\u00e3o de compet\u00eancias dos impostos est\u00e1 nos artigos 153 a 156 e merece memoriza\u00e7\u00e3o firme. Para uma prova estadual e distrital como a SEFAZ-DF, conhecer bem os tributos estaduais \u00e9 ainda mais estrat\u00e9gico, j\u00e1 que ser\u00e3o o objeto direto de trabalho do futuro servidor.<\/p>\n\n\n\n

\u00c0 Uni\u00e3o<\/strong> cabem II, IE, IR, IPI, IOF, ITR e IGF, este \u00faltimo dependente de lei complementar. Aos Estados e ao DF<\/strong> pertencem o ITCMD, o ICMS e o IPVA. Aos Munic\u00edpios e ao DF<\/strong> ficam o IPTU, o ITBI e o ISS.<\/p>\n\n\n\n

\n\n
Ente<\/th>Impostos<\/th><\/tr><\/thead>\n
Uni\u00e3o<\/strong> (art. 153)<\/td>II, IE, IR, IPI, IOF, ITR e IGF (por lei complementar).<\/td><\/tr>\n
Estados e DF<\/strong> (art. 155)<\/td>ITCMD, ICMS e IPVA.<\/td><\/tr>\n
Munic\u00edpios e DF<\/strong> (art. 156)<\/td>IPTU, ITBI e ISS.<\/td><\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n\n\n

Alguns detalhes literais rendem quest\u00f5es. O ITCMD<\/strong> tem al\u00edquotas m\u00e1ximas fixadas pelo Senado Federal<\/strong>, enquanto o ICMS<\/strong> conta com resolu\u00e7\u00f5es do Senado sobre al\u00edquotas interestaduais. N\u00e3o confunda esse regime com o do IPVA, que n\u00e3o segue essa l\u00f3gica.<\/p>\n\n\n\n

Repare tamb\u00e9m no papel duplo do Distrito Federal. Por n\u00e3o se dividir em Munic\u00edpios, o DF acumula os impostos estaduais e municipais<\/strong>, o que amplia o conjunto de tributos sob a compet\u00eancia da administra\u00e7\u00e3o distrital.<\/p>\n\n\n\n

Reforma Tribut\u00e1ria e a EC n\u00ba 132\/2023 – SEFAZ-DF: compet\u00eancia e reparti\u00e7\u00e3o tribut\u00e1ria<\/h2>\n\n\n\n

Nenhum tema \u00e9 t\u00e3o atual quanto a Reforma Tribut\u00e1ria. A Emenda Constitucional n\u00ba 132\/2023<\/strong> reformulou a tributa\u00e7\u00e3o sobre o consumo e criou novos tributos, mantendo os demais impostos. As bancas j\u00e1 cobram os novos artigos, e ignor\u00e1-los \u00e9 arriscado.<\/p>\n\n\n\n

O IBS (Imposto sobre Bens e Servi\u00e7os)<\/strong>, previsto no artigo 156-A, tem compet\u00eancia compartilhada<\/strong> entre Estados, DF e Munic\u00edpios. Institu\u00eddo por lei complementar, ele substituir\u00e1 o ICMS e o ISS ao fim do per\u00edodo de transi\u00e7\u00e3o.<\/p>\n\n\n\n

Ao lado dele surgem a CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os)<\/strong>, de compet\u00eancia da Uni\u00e3o (art. 195, V), e o Imposto Seletivo<\/strong> (art. 153, VIII), que recai sobre bens e servi\u00e7os prejudiciais \u00e0 sa\u00fade ou ao meio ambiente. O artigo 149-B determina que IBS e CBS observem as mesmas regras quanto a fatos geradores, bases de c\u00e1lculo e imunidades.<\/p>\n\n\n\n

Vale ainda registrar a nova principiologia. O artigo 145 ganhou os \u00a7\u00a7 3\u00ba e 4\u00ba, que imp\u00f5em ao Sistema Tribut\u00e1rio Nacional a observ\u00e2ncia da simplicidade, transpar\u00eancia, justi\u00e7a tribut\u00e1ria, coopera\u00e7\u00e3o<\/strong> e defesa do meio ambiente, buscando atenuar efeitos regressivos.<\/p>\n\n\n\n

Reparti\u00e7\u00e3o das receitas tribut\u00e1rias – SEFAZ-DF: compet\u00eancia e reparti\u00e7\u00e3o tribut\u00e1ria<\/h2>\n\n\n\n

Aqui est\u00e1 o segundo eixo do assunto, e um dos mais cobrados em n\u00fameros. A reparti\u00e7\u00e3o \u00e9 de receita<\/strong>, n\u00e3o de compet\u00eancia: o ente competente institui e arrecada, mas parte do produto pertence a outro ente. Importante: a reparti\u00e7\u00e3o n\u00e3o altera a compet\u00eancia, tanto que o ITR continua federal mesmo quando 100% da receita fica com o Munic\u00edpio.<\/p>\n\n\n\n

Outra regra estrutural \u00e9 a de que a reparti\u00e7\u00e3o ocorre sempre de cima para baixo<\/strong>. A Uni\u00e3o reparte com Estados e Munic\u00edpios, e o Estado com seus Munic\u00edpios. Munic\u00edpios n\u00e3o repartem receita com ningu\u00e9m.<\/p>\n\n\n\n

\n\n
Dispositivo<\/th>Reparti\u00e7\u00e3o<\/th><\/tr><\/thead>\n
Art. 157, II<\/td>Estados\/DF recebem 20%<\/strong> do imposto residual da Uni\u00e3o.<\/td><\/tr>\n
Art. 158, II<\/td>Munic\u00edpios recebem 50%<\/strong> do ITR (ou 100%, se optarem por fiscalizar).<\/td><\/tr>\n
Art. 158, III<\/td>Munic\u00edpios recebem 50%<\/strong> do IPVA licenciado em seu territ\u00f3rio.<\/td><\/tr>\n
Art. 158, IV<\/td>Munic\u00edpios recebem 25%<\/strong> do ICMS.<\/td><\/tr>\n
Art. 159, III<\/td>Estados\/DF recebem 29%<\/strong> da CIDE-combust\u00edveis.<\/td><\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n\n\n

Os percentuais s\u00e3o um campo minado. Trocar 50% do IPVA<\/strong> por outro n\u00famero, ou confundir os 25% do ICMS<\/strong> municipal, \u00e9 erro cl\u00e1ssico. Da mesma forma, os 20%<\/strong> do imposto residual e o IR retido na fonte v\u00e3o aos Estados e ao DF, n\u00e3o aos Munic\u00edpios.<\/p>\n\n\n\n

H\u00e1 salvaguardas contra reten\u00e7\u00e3o. O artigo 160 veda reter ou restringir a entrega dos recursos, admitindo condicionamento apenas ao pagamento de cr\u00e9ditos e \u00e0s aplica\u00e7\u00f5es m\u00ednimas em sa\u00fade. J\u00e1 o artigo 161 atribui ao Tribunal de Contas da Uni\u00e3o<\/strong> o c\u00e1lculo das quotas dos fundos de participa\u00e7\u00e3o.<\/p>\n\n\n\n

Se a sua meta \u00e9 a SEFAZ-DF, este bloco pede treino direcionado: fixe a diferen\u00e7a entre compet\u00eancia e receita, memorize os impostos estaduais com seus detalhes de Senado, atualize-se na EC n\u00ba 132\/2023 e decore os percentuais de reparti\u00e7\u00e3o. \u00c9 esse trip\u00e9 que costuma render pontos decisivos na prova de Direito Tribut\u00e1rio do certame.<\/p>\n\n\n\n

SEFAZ-DF: compet\u00eancia e reparti\u00e7\u00e3o tribut\u00e1ria<\/h3>\n\n\n\n

Concursos Abertos<\/a><\/p>\n\n\n\n

Concursos 2026<\/a><\/p>\n\n\n\n

.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

SEFAZ-DF: compet\u00eancia e reparti\u00e7\u00e3o tribut\u00e1ria Quem cobra o qu\u00ea? E quem fica com o dinheiro? Essas duas perguntas resumem um dos blocos mais rent\u00e1veis em provas fiscais, e a prova da SEFAZ-DF costuma explor\u00e1-lo com precis\u00e3o. Separar compet\u00eancia de reparti\u00e7\u00e3o de receita \u00e9 o primeiro passo. Depois, entram os percentuais e a Reforma Tribut\u00e1ria, temas […]<\/p>\n","protected":false},"author":996,"featured_media":1786867,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[1],"tags":[],"tax_estado":[],"class_list":["post-1786863","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos"],"acf":[],"yoast_head":"\nSEFAZ-DF: compet\u00eancia e reparti\u00e7\u00e3o tribut\u00e1ria<\/title>\n<meta name=\"description\" content=\"Domine SEFAZ-DF: compet\u00eancia e reparti\u00e7\u00e3o tribut\u00e1ria com resumo direto ao ponto para acelerar a sua aprova\u00e7\u00e3o.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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