{"id":1700414,"date":"2026-02-05T14:47:00","date_gmt":"2026-02-05T17:47:00","guid":{"rendered":"https:\/\/concursos.estrategia.com\/portal\/?p=1700414"},"modified":"2026-01-19T20:12:58","modified_gmt":"2026-01-19T23:12:58","slug":"atribuicoes-representacao-fiscal-sefaz-sp","status":"publish","type":"post","link":"https:\/\/concursos.estrategia.com\/portal\/atribuicoes-representacao-fiscal-sefaz-sp\/","title":{"rendered":"Atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal\u00a0para SEFAZ\/SP"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Opa, espero que tudo esteja bem! Com este material do Estrat\u00e9gia Concursos\u00a0poderemos destrinchar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal de\u00a0S\u00e3o Paulo:\u00a0<strong>atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal\u00a0para SEFAZ\/SP<\/strong>\u00a0de\u00a0acordo com\u00a0a\u00a0normativa\u00a0nacional e\u00a0estadual.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"465\" height=\"243\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/16075407\/image-189.png\" alt=\"Atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal\u00a0para SEFAZ\/SP\" class=\"wp-image-1700415\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/16075407\/image-189.png 465w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/16075407\/image-189-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/16075407\/image-189-150x78.png 150w\" sizes=\"auto, (max-width: 465px) 100vw, 465px\" \/><figcaption class=\"wp-element-caption\">Atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal\u00a0para SEFAZ\/SP<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Com afinco,&nbsp;iremos&nbsp;navegar&nbsp;pelos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Compreender\u00a0disposi\u00e7\u00f5es\u00a0sobre\u00a0atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal\u00a0para SEFAZ\/SP;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tecer\u00a0observa\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\u00a0cair\u00a0na 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\">Desse modo,\u00a0tendo como refer\u00eancia\u00a0a\u00a0<a href=\"https:\/\/www.legisweb.com.br\/legislacao\/?id=169089\" target=\"_blank\" rel=\"noreferrer noopener\">Lei estadual n\u00ba\u00a013.457\/2009,<\/a>\u00a0constante no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal\u00a0para SEFAZ\/SP.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"194\" class=\"wp-image-1475400\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13185839\/atento.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13185839\/atento.png 209w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/13185839\/atento-150x194.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-atribuicoes-da-representacao-fiscal-nbsp-para-sefaz-sp-nbsp\"><strong>Atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal&nbsp;para SEFAZ\/SP<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Em&nbsp;certames&nbsp;da&nbsp;\u00e1rea&nbsp;fiscal, o PAT (Procedimento Administrativo Tribut\u00e1rio) sempre \u00e9 um conte\u00fado bastante essencial para aqueles que pensam em<strong>&nbsp;aprova\u00e7\u00e3o.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, no dia a dia de um Auditor concursado, \u00e9 crucial tamb\u00e9m conhecer a lei do PAT,&nbsp;normativa&nbsp;que rege esse instrumento, j\u00e1 que muitos dos&nbsp;processos&nbsp;em que o Auditor atua&nbsp;ir\u00e3o,&nbsp;inevitavelmente, ingressar no PAT quando houver&nbsp;<strong>discord\u00e2ncia por parte do sujeito passivo.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, precisamos de muita aten\u00e7\u00e3o para estudar esse assunto, pois pode ser um diferencial, e certamente est\u00e1 sendo muito estudado por tantos outros bons candidatos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dentro\u00a0do PAT, n\u00f3s temos estruturas e fun\u00e7\u00f5es que s\u00e3o disciplinas por norma legal, sendo uma delas a de\u00a0<mark style=\"background-color:rgba(0, 0, 0, 0);color:#7bdcb5\" class=\"has-inline-color\"><strong>Representa\u00e7\u00e3o Fiscal<\/strong>,<\/mark> que como o pr\u00f3prio nome indica, tem em sua exist\u00eancia a prerrogativa de defender os interesses e o ponto de vista da administra\u00e7\u00e3o tribut\u00e1ria em um caso concreto que est\u00e1 em andamento, sendo essa uma destacada atribui\u00e7\u00e3o da Representa\u00e7\u00e3o Fiscal\u00a0para\u00a0SEFAZ\/SP.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Representa\u00e7\u00e3o Fiscal\u00a0no Estado de S\u00e3o Paulo\u00a0\u00e9 um \u00f3rg\u00e3o formado por servidores p\u00fablicos,\u00a0especialmente\u00a0Auditores Fiscais, que atuam nos processos que est\u00e3o sendo discutidos no PAT, e por isso mesmo exige daqueles Auditores um amplo conhecimento <strong>t\u00e9cnico e normativo<\/strong>\u00a0quanto ao arcabou\u00e7o fiscal.\u00a0Logo, daqui h\u00e1 alguns anos essa poder\u00e1 ser a sua fun\u00e7\u00e3o na SEFAZ\/SP! Acredite nisso!\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 pertinente observar que os Representantes Fiscais&nbsp;<strong>ser\u00e3o designados pelo Coordenador da Administra\u00e7\u00e3o Tribut\u00e1ria&nbsp;<\/strong>dentre os integrantes da classe de Agente Fiscal de Rendas, que \u00e9 como \u00e9 denominado o cargo de Auditor Fiscal na unidade paulista. Ou seja, ouviu Agente Fiscal de Rendas, entenda como Auditor Fiscal, ok!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Um desses\u00a0Auditores\u00a0que\u00a0se\u00a0tornam Representantes Fiscais\u00a0\u00e9\u00a0designado,<strong>\u00a0cumulativamente,<\/strong>\u00a0Diretor da Representa\u00e7\u00e3o Fiscal paulista.\u00a0Ademais, a compet\u00eancia dessa citada\u00a0Diretoria da Representa\u00e7\u00e3o Fiscal para a pr\u00e1tica dos atos de sua atribui\u00e7\u00e3o independe de circunscri\u00e7\u00e3o, ou seja, abrange, de imediato, todo o Estado de S\u00e3o Paulo n\u00e3o importando\u00a0o local exato da sua lota\u00e7\u00e3o oficial.\u00a0\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Logo\u00a0mais\u00a0abaixo veremos as atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal para SEFAZ\/SP, mas de antem\u00e3o \u00e9 imprescind\u00edvel voc\u00ea saber que poder\u00e3o ser estabelecidas exce\u00e7\u00f5es \u00e0s regras que veremos,\u00a0por meio de\u00a0<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">ato normativo do Coordenador da Administra\u00e7\u00e3o Tribut\u00e1ria, ap\u00f3s proposta do Diretor da Representa\u00e7\u00e3o Fiscal<\/mark><\/strong>,\u00a0sendo dispensadas\u00a0outras\u00a0provid\u00eancias.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sendo assim, vamos\u00a0acompanhar\u00a0pontos relevantes na lei 13457\/2009 sobre atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal para SEFAZ\/SP:\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"229\" class=\"wp-image-1697917\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/12154652\/tome_nota-1.jpg\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/12154652\/tome_nota-1.jpg 180w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/01\/12154652\/tome_nota-1-150x229.jpg 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 72. A Representa\u00e7\u00e3o Fiscal,&nbsp;<strong>\u00f3rg\u00e3o subordinado diretamente \u00e0 Coordenadoria da Administra\u00e7\u00e3o Tribut\u00e1ria,<\/strong>&nbsp;tem por atribui\u00e7\u00f5es:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;defender&nbsp;a legisla\u00e7\u00e3o e os interesses da Fazenda P\u00fablica do Estado, no que se refere aos<strong>&nbsp;cr\u00e9ditos tribut\u00e1rios origin\u00e1rios de auto de infra\u00e7\u00e3o,&nbsp;<\/strong>no processo administrativo tribut\u00e1rio;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;propor&nbsp;ao Coordenador da Administra\u00e7\u00e3o Tribut\u00e1ria a&nbsp;<strong>previs\u00e3o de metas de desempenho<\/strong>, que objetivem maior celeridade processual em fun\u00e7\u00e3o do n\u00famero de processos por julgar, do valor do cr\u00e9dito tribut\u00e1rio reclamado ou da gravidade da infra\u00e7\u00e3o capitulada;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211;&nbsp;<strong>promover dilig\u00eancias&nbsp;<\/strong>para saneamento ou aperfei\u00e7oamento da instru\u00e7\u00e3o do processo, quando necess\u00e1rio;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">IV &#8211;\u00a0<strong>manifestar-se\u00a0sobre dilig\u00eancia\u00a0<\/strong>realizada por determina\u00e7\u00e3o de Delegado Tribut\u00e1rio de Julgamento, C\u00e2mara do Tribunal de Impostos e Taxas ou promovida pela pr\u00f3pria Representa\u00e7\u00e3o Fiscal, no prazo de 30 (trinta) dias;\u00a0\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211;&nbsp;<strong>interpor,&nbsp;<\/strong>pela Fazenda P\u00fablica do Estado, os recursos cab\u00edveis;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211;&nbsp;<strong>apresentar&nbsp;pedido de reforma&nbsp;<\/strong>do julgado administrativo;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VII &#8211;&nbsp;\u00e9 tamb\u00e9m atribui\u00e7\u00e3o da&nbsp;Representa\u00e7\u00e3o&nbsp;Fiscal para SEFAZ\/SP&nbsp;elaborar<strong>&nbsp;parecer em recurso de of\u00edcio;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VIII &#8211;&nbsp;<strong>contra-arrazoar o recurso interposto pelo autuado<\/strong>, produzindo parecer fundamentado sobre a proced\u00eancia da reclama\u00e7\u00e3o tribut\u00e1ria;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IX &#8211;&nbsp;<strong>zelar&nbsp;pela fiel execu\u00e7\u00e3o&nbsp;<\/strong>das leis, dos decretos, regulamentos e atos normativos, emanados das autoridades competentes;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">X &#8211;&nbsp;<strong>verificar&nbsp;o cumprimento das metas de desempenho previstas<\/strong>, mediante a an\u00e1lise dos relat\u00f3rios de produtividade referentes a processos julgados;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">XI &#8211;\u00a0<strong>propor\u00a0<\/strong>ao Presidente do TIT a ado\u00e7\u00e3o de medidas julgadas necess\u00e1rias ao bom andamento dos trabalhos;\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XII &#8211; comparecer \u00e0s sess\u00f5es das c\u00e2maras do TIT,&nbsp;<strong>de acordo com a oportunidade e conveni\u00eancia da Administra\u00e7\u00e3o<\/strong>, a crit\u00e9rio do Diretor da Representa\u00e7\u00e3o Fiscal, e tomar parte dos debates;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">XIII &#8211; requerer&nbsp;<strong>vista do processo.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo&nbsp;tema&nbsp;atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal&nbsp;para SEFAZ\/SP, assunto&nbsp;fundamental&nbsp;para o concurso de auditor fiscal deste Estado.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-consideracoes-finais-nbsp\"><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;atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal&nbsp;para SEFAZ\/SP,&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\">Este concurso foi bastante aguardado e \u00e9 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! Vamos&nbsp;em frente!!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Lembre-se&nbsp;tamb\u00e9m&nbsp;que \u00e9 essencial a&nbsp;<\/em><a href=\"https:\/\/concursos.estrategia.com\/portal\/\" 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:\/\/concursos.estrategia.com\/portal\/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:\/\/concursos.estrategia.com\/portal\/concursos-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2026<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Opa, espero que tudo esteja bem! Com este material do Estrat\u00e9gia Concursos\u00a0poderemos destrinchar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal de\u00a0S\u00e3o Paulo:\u00a0atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal\u00a0para SEFAZ\/SP\u00a0de\u00a0acordo com\u00a0a\u00a0normativa\u00a0nacional e\u00a0estadual.\u00a0 Com afinco,&nbsp;iremos&nbsp;navegar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Desse modo,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei estadual n\u00ba\u00a013.457\/2009,\u00a0constante no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal\u00a0para SEFAZ\/SP.\u00a0 Atribui\u00e7\u00f5es da Representa\u00e7\u00e3o Fiscal&nbsp;para SEFAZ\/SP&nbsp; Em&nbsp;certames&nbsp;da&nbsp;\u00e1rea&nbsp;fiscal, o PAT (Procedimento [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1700415,"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":[219963,219989],"class_list":["post-1700414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-sp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.7) - 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