{"id":1759188,"date":"2026-06-09T14:59:00","date_gmt":"2026-06-09T17:59:00","guid":{"rendered":"https:\/\/concursos.estrategia.com\/portal\/?p=1759188"},"modified":"2026-06-10T08:04:19","modified_gmt":"2026-06-10T11:04:19","slug":"fato-gerador-icms-sefaz-sc","status":"publish","type":"post","link":"https:\/\/concursos.estrategia.com\/portal\/fato-gerador-icms-sefaz-sc\/","title":{"rendered":"Fato gerador do ICMS\u00a0para\u00a0SEFAZ\/SC"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Oi,\u00a0tudo bem?!!\u00a0Neste\u00a0mais novo\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0vamos\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal catarinense:\u00a0<strong>fato gerador do ICMS\u00a0para\u00a0SEFAZ\/SC<\/strong>\u00a0de\u00a0acordo com\u00a0a legisla\u00e7\u00e3o\u00a0nacional e\u00a0estadual.\u00a0<\/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\/04\/30163256\/image-188.png\" alt=\"Fato gerador do ICMS\u00a0para\u00a0SEFAZ\/SC\" class=\"wp-image-1759189\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/30163256\/image-188.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/30163256\/image-188-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/30163256\/image-188-768x429.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/04\/30163256\/image-188-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">Fato gerador do ICMS\u00a0para\u00a0SEFAZ\/SC<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Buscando sua melhor prepara\u00e7\u00e3o,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conhecer\u00a0disposi\u00e7\u00f5es\u00a0normativas sobre\u00a0fato gerador do ICMS\u00a0para\u00a0SEFAZ\/SC;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entender\u00a0observa\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\">Sendo assim,\u00a0tendo como refer\u00eancia\u00a0a\u00a0<a href=\"https:\/\/legislacao.sef.sc.gov.br\/html\/leis\/1996\/lei_96_10297.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Lei estadual n\u00ba\u00a010.297\/1996<\/a>,\u00a0que certamente ser\u00e1 cobrada\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0fato gerador do ICMS\u00a0para\u00a0SEFAZ\/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:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/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 class=\"wp-block-heading\" id=\"h-fato-gerador-do-icms-para-sefaz-sc\"><strong>Fato gerador do ICMS\u00a0para\u00a0SEFAZ\/SC<\/strong>\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Com comiss\u00e3o formada e mais de 50 vagas a serem previstas, o&nbsp;<strong>concurso para Auditor da SEFAZ\/SC<\/strong>&nbsp;\u00e9 daquelas oportunidades que n\u00e3o se pode perder.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m da \u00f3tima qualidade de vida que o Estado catarinense oferece, o cargo tamb\u00e9m \u00e9 de excel\u00eancia, ocupando um dos mais altos n\u00edveis do&nbsp;<strong>funcionalismo p\u00fablico<\/strong>, j\u00e1 que estamos falando de uma autoridade tribut\u00e1ria, que ter\u00e1 a&nbsp;responsabilidade&nbsp;de&nbsp;lidar com os tributos de compet\u00eancia deste ente federativo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sem falar da<strong>&nbsp;excelente&nbsp;remunera\u00e7\u00e3o,&nbsp;<\/strong>as demais caracter\u00edsticas dessa&nbsp;carreira&nbsp;s\u00e3o tamb\u00e9m um diferencial, pois&nbsp;existem&nbsp;muitas possibilidades&nbsp;de&nbsp;crescimento profissional,&nbsp;especialmente&nbsp;nesse momento de implementa\u00e7\u00e3o de reforma tribut\u00e1ria, em que Auditores e Auditoras da&nbsp;\u00e1rea&nbsp;fiscal ter\u00e3o papel crucial na transi\u00e7\u00e3o e na efetiva\u00e7\u00e3o de todo esse novo sistema&nbsp;que&nbsp;envolve&nbsp;os tributos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, \u00e9 imprescind\u00edvel conhecer aspectos inerentes ao&nbsp;<strong>ICMS,<\/strong>&nbsp;principal imposto da arrecada\u00e7\u00e3o estadual, pois com certeza&nbsp;ele ser\u00e1 muito explorado nessa prova.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ent\u00e3o, o primeiro ponto significativo \u00e9 entender os fatos geradores desse imposto, considerando que \u00e9\u00a0justamente a partir da ocorr\u00eancia de um fato gerador que a\u00a0<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#8ed1fc\" class=\"has-inline-color\">obriga\u00e7\u00e3o tribut\u00e1ria<\/mark>\u00a0<\/strong>do pagamento do tributo \u00e9 devida pelo sujeito passivo.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Logo, \u00e9 essencial&nbsp;compreender&nbsp;que, inicialmente, h\u00e1 a<strong>&nbsp;hip\u00f3tese de incid\u00eancia&nbsp;<\/strong>estampada em norma legal, ou seja, algo te\u00f3rico, apenas uma&nbsp;hip\u00f3tese abstrata.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Caso essa hip\u00f3tese venha a acontecer no mundo real, temos ent\u00e3o o que&nbsp;chamamos&nbsp;de<strong>&nbsp;ocorr\u00eancia do fato gerador,<\/strong>&nbsp;sendo algo pr\u00e1tico, concreto, que pode ser&nbsp;entendida&nbsp;como a subsun\u00e7\u00e3o da hip\u00f3tese de&nbsp;incid\u00eancia&nbsp;no&nbsp;campo real.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O fato gerador do ICMS para SEFAZ\/SC segue exatamente essa l\u00f3gica. Temos na lei estadual as hip\u00f3teses que podem fazer incidir este tributo, e, em ocorr\u00eancia alguma delas, isto \u00e9, com a ocorr\u00eancia do fato gerador, passa a ser obrigat\u00f3rio&nbsp;proceder com o<strong>&nbsp;recolhimento&nbsp;<\/strong>para os cofres p\u00fablicos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">A<strong>\u00a0forma e prazo\u00a0<\/strong>para esse recolhimento tamb\u00e9m est\u00e3o delineadas pela legisla\u00e7\u00e3o, devendo o sujeito passivo, devedor daquela obriga\u00e7\u00e3o, observar e respeitar o que estiver\u00a0determinado.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso \u00e9 importante, pois a inobserv\u00e2ncia do que est\u00e1 estipulado pela legisla\u00e7\u00e3o tribut\u00e1ria pode ensejar a&nbsp;<strong>aplica\u00e7\u00e3o de&nbsp;penalidades<\/strong>&nbsp;para o infrator, inclusive a imposi\u00e7\u00e3o de multas.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos ent\u00e3o acompanhar o que consta na lei 10297\/1996 sobre fator gerador do ICMS para SEFAZ\/SF:\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-1542466\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/09200407\/tome-nota-5.png\" alt=\"Aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/09200407\/tome-nota-5.png 258w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/09200407\/tome-nota-5-150x105.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. 2\u00b0 O imposto tem como<strong>\u00a0fato gerador:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;<strong>opera\u00e7\u00f5es<\/strong>&nbsp;relativas \u00e0 circula\u00e7\u00e3o de mercadorias, inclusive o fornecimento de alimenta\u00e7\u00e3o e bebidas em bares, restaurantes e estabelecimentos similares;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;<strong>presta\u00e7\u00f5es&nbsp;de servi\u00e7os&nbsp;<\/strong>de transporte interestadual e intermunicipal, por qualquer via, de pessoas, bens, mercadorias ou valores;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; presta\u00e7\u00f5es&nbsp;<strong>onerosas<\/strong>&nbsp;de servi\u00e7os de comunica\u00e7\u00e3o, por qualquer meio, inclusive a gera\u00e7\u00e3o, a emiss\u00e3o, a recep\u00e7\u00e3o, a transmiss\u00e3o, a retransmiss\u00e3o, a repeti\u00e7\u00e3o e a amplia\u00e7\u00e3o de comunica\u00e7\u00e3o de qualquer natureza;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211;&nbsp;o&nbsp;fornecimento de mercadorias com presta\u00e7\u00e3o de servi\u00e7os&nbsp;<strong>n\u00e3o compreendidos<\/strong>&nbsp;na compet\u00eancia tribut\u00e1ria dos Munic\u00edpios;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211;&nbsp;o&nbsp;fornecimento de mercadorias com presta\u00e7\u00e3o de servi\u00e7os sujeitos ao imposto sobre servi\u00e7os, de compet\u00eancia dos Munic\u00edpios, quando a lei complementar&nbsp;aplic\u00e1vel&nbsp;<strong>expressamente&nbsp;<\/strong>o sujeitar \u00e0 incid\u00eancia do imposto estadual;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI &#8211; \u00e9 ainda fato gerador do ICMS para SEFAZ\/SC o recebimento de mercadorias,&nbsp;<strong>destinadas a<\/strong>&nbsp;consumo ou integra\u00e7\u00e3o ao ativo permanente, oriundas de outra unidade da Federa\u00e7\u00e3o;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VII &#8211; a utiliza\u00e7\u00e3o,&nbsp;<strong>por contribuinte,<\/strong>&nbsp;de servi\u00e7o cuja presta\u00e7\u00e3o se tenha iniciado em outro Estado ou no Distrito Federal e n\u00e3o esteja vinculada \u00e0 opera\u00e7\u00e3o ou presta\u00e7\u00e3o subsequente.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VIII \u2013 a disponibiliza\u00e7\u00e3o de bens digitais, tais como softwares, programas, jogos eletr\u00f4nicos, aplicativos, arquivos eletr\u00f4nicos e cong\u00eaneres,&nbsp;<strong>mediante<\/strong>&nbsp;transfer\u00eancia eletr\u00f4nica de dados e&nbsp;<strong>quando&nbsp;<\/strong>se caracterizarem mercadorias.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema&nbsp;fato gerador do ICMS&nbsp;para&nbsp;SEFAZ\/SC, assunto fundamental 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;fato gerador do ICMS&nbsp;para&nbsp;SEFAZ\/SC,&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\">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!&nbsp;V\u00e1 adiante!!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Lembre-se 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>Oi,\u00a0tudo bem?!!\u00a0Neste\u00a0mais novo\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0vamos\u00a0analisar\u00a0um assunto muito importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal catarinense:\u00a0fato gerador do ICMS\u00a0para\u00a0SEFAZ\/SC\u00a0de\u00a0acordo com\u00a0a legisla\u00e7\u00e3o\u00a0nacional e\u00a0estadual.\u00a0 Buscando sua melhor prepara\u00e7\u00e3o,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Sendo assim,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei estadual n\u00ba\u00a010.297\/1996,\u00a0que certamente ser\u00e1 cobrada\u00a0no edital,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0fato gerador do ICMS\u00a0para\u00a0SEFAZ\/SC.\u00a0 Fato gerador do ICMS\u00a0para\u00a0SEFAZ\/SC\u00a0 Com comiss\u00e3o formada e mais de 50 vagas a serem previstas, [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1759189,"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-1759188","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 plugin v28.6 - 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