{"id":1769031,"date":"2026-07-12T11:55:00","date_gmt":"2026-07-12T14:55:00","guid":{"rendered":"https:\/\/concursos.estrategia.com\/portal\/?p=1769031"},"modified":"2026-07-08T15:30:34","modified_gmt":"2026-07-08T18:30:34","slug":"casos-aliquota-sefaz-sc","status":"publish","type":"post","link":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/","title":{"rendered":"Casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1,&nbsp;tudo bem?!!&nbsp;Neste&nbsp;presente&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;vamos&nbsp;analisar&nbsp;um assunto muito importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal catarinense:&nbsp;<strong>casos de al\u00edquota de 12% do ICMS&nbsp;para&nbsp;SEFAZ\/SC<\/strong>&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;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\/06\/17103609\/image-28.png\" alt=\"Casos de al\u00edquota de 12% do ICMS\u00a0para\u00a0SEFAZ\/SC\" class=\"wp-image-1769032\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17103609\/image-28.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17103609\/image-28-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17103609\/image-28-768x429.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17103609\/image-28-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">Casos de al\u00edquota de 12% do ICMS\u00a0para\u00a0SEFAZ\/SC<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Formando toda estrutura do seu aprendizado,&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\u00a0casos de al\u00edquota de 12% 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\">Nesse sentido,\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\u00a0casos de al\u00edquota de 12% 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=\"105\" class=\"wp-image-1539810\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02111820\/tome-nota.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02111820\/tome-nota.png 258w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02111820\/tome-nota-150x105.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-casos-de-aliquota-de-12-do-icms-nbsp-para-nbsp-sefaz-sc-nbsp\"><strong>Casos de al\u00edquota de 12% do ICMS&nbsp;para&nbsp;SEFAZ\/SC<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para voc\u00ea que est\u00e1 se\u00a0preparando\u00a0para um concurso de alto n\u00edvel, como este que dever\u00e1 oferecer <strong>50 vagas para Auditor Fiscal<\/strong> em Santa Catarina, conhecer os aspectos relativos ao ICMS \u00e9 crucial.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha, o alicerce de qualquer<strong> tributo<\/strong> est\u00e1 em 3 pilares: o fato gerador, a base de\u00a0c\u00e1lculo\u00a0e a al\u00edquota. Tendo conhecimento destes\u00a0elementos b\u00e1sicos, \u00e9 poss\u00edvel apurar o valor devido de uma taxa\u00e7\u00e3o tribut\u00e1ria, a ser cobrada\u00a0do sujeito passivo.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Obviamente, outras vari\u00e1veis tamb\u00e9m interferem de alguma maneira naquela apura\u00e7\u00e3o, como poss\u00edveis benef\u00edcios fiscais, prazo de vencimento,\u00a0entre outros fatores. Assim, \u00e9 essencial tanto o <strong>contribuinte quanto a autoridade fiscal <\/strong>compreender as nuances legais inerentes \u00e0quela obriga\u00e7\u00e3o tribut\u00e1ria, para atuar\u00a0sempre\u00a0dentro do que rege a lei.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Especificamente em rela\u00e7\u00e3o \u00e0<strong> al\u00edquota<\/strong>, temos que, no que tange ao ICMS, cada ente federativo estadual poder\u00e1 definir o seu percentual, podendo diferenciar inclusive por atividades econ\u00f4micas. Isso porque como o ICMS \u00e9 um imposto de compet\u00eancia dos Estados, cabe a estes legislar\u00a0a respeito desse tributo, sempre observando as imposi\u00e7\u00f5es do CTN (C\u00f3digo Tribut\u00e1rio Nacional), que \u00e9 a norma geral\u00a0que estabelece as regras tribut\u00e1rias no Brasil.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sendo assim, podemos afirmar que uma al\u00edquota mais comumente utilizada nos Estados brasileiros \u00e9 de 17%, existindo, por\u00e9m, diversas situa\u00e7\u00f5es em que s\u00e3o deferidas\u00a0al\u00edquotas distintas desta, como nos <strong>casos de\u00a0al\u00edquota\u00a0de 12% do ICMS para SEFAZ\/SC<\/strong>.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00edquotas inferiores \u00e0\u00a0m\u00e9dia\u00a0geral s\u00e3o geralmente definidas para casos que precisam de uma maior aten\u00e7\u00e3o ou\u00a0incentivo\u00a0de poder p\u00fablico, o que pode ser feito, al\u00e9m de\u00a0outras\u00a0maneiras, tamb\u00e9m\u00a0por uma<strong> taxa\u00e7\u00e3o\u00a0reduzida.\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 praxe vermos, <strong>por exemplo, <\/strong>esse tipo de taxa\u00e7\u00e3o, em cestas b\u00e1sicas, j\u00e1 que pessoas de renda mais baixa s\u00e3o as que, em regra, costumam consumir cestas deste tipo. Com uma al\u00edquota\u00a0tribut\u00e1ria\u00a0um pouco menor, o valor da\u00a0cesta b\u00e1sica pode tamb\u00e9m ser mais acess\u00edvel, permitindo assim a possibilidade de compra para mais pessoas que est\u00e3o inseridos\u00a0em classes de vulnerabilidade econ\u00f4mica e\/ou social.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos compreender o que consta\u00a0de mais relevante\u00a0na lei 10297\/1996 sobre casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC, que considero uma al\u00edquota muito importante para o seu concurso, e com\u00a0grande chance\u00a0de cair na prova:\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-1482352\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25210850\/fique-atento.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25210850\/fique-atento.png 239w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/25210850\/fique-atento-150x113.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. 19. As al\u00edquotas do imposto, nas opera\u00e7\u00f5es e presta\u00e7\u00f5es internas, inclusive na entrada de mercadoria importada e nos casos de servi\u00e7os iniciados ou prestados no exterior, s\u00e3o:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211;\u00a0al\u00edquota de\u00a012%\u00a0do ICMS para SEFAZ\/SC\u00a0(doze por cento) <strong>nos seguintes casos:\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) opera\u00e7\u00f5es com energia el\u00e9trica de consumo domiciliar,<strong> at\u00e9 os primeiros 150 kWh <\/strong>(cento e cinquenta quilowatts-hora);\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) opera\u00e7\u00f5es com energia el\u00e9trica destinada a produtor rural e cooperativas rurais redistribuidoras, <strong>na parte que n\u00e3o exceder a 500 kWh<\/strong> (quinhentos quilowatts-hora) mensais por produtor rural;\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) presta\u00e7\u00f5es de servi\u00e7os de<strong> transporte rodovi\u00e1rio, ferrovi\u00e1rio e aquavi\u00e1rio de passageiros;\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) mercadorias de <strong>consumo popular<\/strong> relacionadas na Se\u00e7\u00e3o II do Anexo I desta Lei;\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) produtos <strong>prim\u00e1rios, em estado natural<\/strong>, relacionados na Se\u00e7\u00e3o III do Anexo I desta Lei;\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">f) <strong>ve\u00edculos automotores<\/strong> relacionados na Se\u00e7\u00e3o IV do Anexo I desta Lei;\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">g) <strong>\u00f3leo diesel;\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">h) <strong>coque de carv\u00e3o mineral.\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">i) pias, lavat\u00f3rios, colunas para lavat\u00f3rios, banheiras, bid\u00eas, sanit\u00e1rios e caixas de descarga, mict\u00f3rios e aparelhos fixos semelhantes para uso sanit\u00e1rio, <strong>de porcelana ou cer\u00e2mica, <\/strong>6910.10.00 e 6910.90.00;\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema&nbsp;casos de al\u00edquota de 12% 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;casos de al\u00edquota de 12% 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>Ol\u00e1,&nbsp;tudo bem?!!&nbsp;Neste&nbsp;presente&nbsp;artigo&nbsp;do Estrat\u00e9gia Concursos&nbsp;vamos&nbsp;analisar&nbsp;um assunto muito importante&nbsp;para&nbsp;a prova de&nbsp;Auditor Fiscal catarinense:&nbsp;casos de al\u00edquota de 12% do ICMS&nbsp;para&nbsp;SEFAZ\/SC&nbsp;de&nbsp;acordo com&nbsp;a legisla\u00e7\u00e3o&nbsp;nacional e&nbsp;estadual.&nbsp; Formando toda estrutura do seu aprendizado,&nbsp;iremos&nbsp;passar&nbsp;pelos seguintes t\u00f3picos:&nbsp; Nesse sentido,\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\u00a0casos de al\u00edquota de 12% do ICMS\u00a0para\u00a0SEFAZ\/SC.\u00a0 Casos de al\u00edquota de 12% do ICMS&nbsp;para&nbsp;SEFAZ\/SC&nbsp; Para [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1769032,"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-1769031","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 plugin v28.6 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC<\/title>\n<meta name=\"description\" content=\"Hoje analisaremos um assunto muito importante para a prova de Auditor Fiscal catarinense: casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC\" \/>\n<meta property=\"og:description\" content=\"Hoje analisaremos um assunto muito importante para a prova de Auditor Fiscal catarinense: casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-12T14:55:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17103609\/image-28.png\" \/>\n\t<meta property=\"og:image:width\" content=\"829\" \/>\n\t<meta property=\"og:image:height\" content=\"463\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"F\u00e1bio Prado dos Santos Santana\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"F\u00e1bio Prado dos Santos Santana\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/\"},\"author\":{\"name\":\"F\u00e1bio Prado dos Santos Santana\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/#\\\/schema\\\/person\\\/b1af3515254fed0a6861d754def3f005\"},\"headline\":\"Casos de al\u00edquota de 12% do ICMS para SEFAZ\\\/SC\",\"datePublished\":\"2026-07-12T14:55:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/\"},\"wordCount\":981,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dhg1h5j42swfq.cloudfront.net\\\/2026\\\/06\\\/17103609\\\/image-28.png\",\"articleSection\":[\"Concursos P\u00fablicos\",\"Fiscal - Estadual (ICMS)\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/#respond\"]}],\"copyrightYear\":\"2026\",\"copyrightHolder\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/\",\"url\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/\",\"name\":\"Casos de al\u00edquota de 12% do ICMS para SEFAZ\\\/SC\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/dhg1h5j42swfq.cloudfront.net\\\/2026\\\/06\\\/17103609\\\/image-28.png\",\"datePublished\":\"2026-07-12T14:55:00+00:00\",\"description\":\"Hoje analisaremos um assunto muito importante para a prova de Auditor Fiscal catarinense: casos de al\u00edquota de 12% do ICMS para SEFAZ\\\/SC.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/#primaryimage\",\"url\":\"https:\\\/\\\/dhg1h5j42swfq.cloudfront.net\\\/2026\\\/06\\\/17103609\\\/image-28.png\",\"contentUrl\":\"https:\\\/\\\/dhg1h5j42swfq.cloudfront.net\\\/2026\\\/06\\\/17103609\\\/image-28.png\",\"width\":829,\"height\":463,\"caption\":\"Casos de al\u00edquota de 12% do ICMS\u00a0para\u00a0SEFAZ\\\/SC\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/casos-aliquota-sefaz-sc\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Casos de al\u00edquota de 12% do ICMS para SEFAZ\\\/SC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/\",\"name\":\"Estrat\u00e9gia Concursos\",\"description\":\"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.\",\"publisher\":{\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/#organization\",\"name\":\"Estrat\u00e9gia Concursos\",\"url\":\"https:\\\/\\\/concursos.estrategia.com\\\/\",\"logo\":\"https:\\\/\\\/content.estrategia.com\\\/frontend-landing-pages\\\/logo\\\/logo-concursos-colored-schema.svg\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Alameda Xingu, 350 - 15\u00ba andar - Alphaville\",\"addressLocality\":\"Barueri\",\"addressRegion\":\"SP\",\"postalCode\":\"06455-030\"},\"sameAs\":[\"https:\\\/\\\/www.instagram.com\\\/estrategiaconcursos\\\/?hl=pt-br\",\"https:\\\/\\\/facebook.com\\\/EstrategiaConcursos\",\"https:\\\/\\\/www.youtube.com\\\/@EstrategiaConcursosBrasil\",\"https:\\\/\\\/x.com\\\/EstratConcursos\",\"https:\\\/\\\/play.google.com\\\/store\\\/apps\\\/details?id=br.com.estrategiaeducacional.concursos\",\"https:\\\/\\\/www.reclameaqui.com.br\\\/empresa\\\/estrategia-concursos\\\/\",\"https:\\\/\\\/br.linkedin.com\\\/company\\\/estrat-gia-concursos\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/#\\\/schema\\\/person\\\/b1af3515254fed0a6861d754def3f005\",\"name\":\"F\u00e1bio Prado dos Santos Santana\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g\",\"caption\":\"F\u00e1bio Prado dos Santos Santana\"},\"description\":\"Principais Aprova\u00e7\u00f5es em Concursos: Auditor Fiscal Tribut\u00e1rio Municipal - ISS S\u00e3o Paulo (2024); Auditor Fiscal - Receita Federal do Brasil (2023); Professor Efetivo - Universidade Federal de Sergipe (2014).\",\"url\":\"https:\\\/\\\/concursos.estrategia.com\\\/portal\\\/author\\\/fabioprado-ufsgmail-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC","description":"Hoje analisaremos um assunto muito importante para a prova de Auditor Fiscal catarinense: casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/","og_locale":"pt_BR","og_type":"article","og_title":"Casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC","og_description":"Hoje analisaremos um assunto muito importante para a prova de Auditor Fiscal catarinense: casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC.","og_url":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/","og_site_name":"Estrat\u00e9gia Concursos","article_published_time":"2026-07-12T14:55:00+00:00","og_image":[{"width":829,"height":463,"url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17103609\/image-28.png","type":"image\/png"}],"author":"F\u00e1bio Prado dos Santos Santana","twitter_card":"summary_large_image","twitter_creator":"@EstratConcursos","twitter_site":"@EstratConcursos","twitter_misc":{"Escrito por":"F\u00e1bio Prado dos Santos Santana","Est. tempo de leitura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/#article","isPartOf":{"@id":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/"},"author":{"name":"F\u00e1bio Prado dos Santos Santana","@id":"https:\/\/concursos.estrategia.com\/portal\/#\/schema\/person\/b1af3515254fed0a6861d754def3f005"},"headline":"Casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC","datePublished":"2026-07-12T14:55:00+00:00","mainEntityOfPage":{"@id":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/"},"wordCount":981,"commentCount":0,"publisher":{"@id":"https:\/\/concursos.estrategia.com\/#organization"},"image":{"@id":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17103609\/image-28.png","articleSection":["Concursos P\u00fablicos","Fiscal - Estadual (ICMS)"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/#respond"]}],"copyrightYear":"2026","copyrightHolder":{"@id":"https:\/\/concursos.estrategia.com\/#organization"}},{"@type":"WebPage","@id":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/","url":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/","name":"Casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC","isPartOf":{"@id":"https:\/\/concursos.estrategia.com\/portal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/#primaryimage"},"image":{"@id":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17103609\/image-28.png","datePublished":"2026-07-12T14:55:00+00:00","description":"Hoje analisaremos um assunto muito importante para a prova de Auditor Fiscal catarinense: casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC.","breadcrumb":{"@id":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/#primaryimage","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17103609\/image-28.png","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/17103609\/image-28.png","width":829,"height":463,"caption":"Casos de al\u00edquota de 12% do ICMS\u00a0para\u00a0SEFAZ\/SC"},{"@type":"BreadcrumbList","@id":"https:\/\/concursos.estrategia.com\/portal\/casos-aliquota-sefaz-sc\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/concursos.estrategia.com\/portal\/"},{"@type":"ListItem","position":2,"name":"Casos de al\u00edquota de 12% do ICMS para SEFAZ\/SC"}]},{"@type":"WebSite","@id":"https:\/\/concursos.estrategia.com\/portal\/#website","url":"https:\/\/concursos.estrategia.com\/portal\/","name":"Estrat\u00e9gia Concursos","description":"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.","publisher":{"@id":"https:\/\/concursos.estrategia.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/concursos.estrategia.com\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/concursos.estrategia.com\/#organization","name":"Estrat\u00e9gia Concursos","url":"https:\/\/concursos.estrategia.com\/","logo":"https:\/\/content.estrategia.com\/frontend-landing-pages\/logo\/logo-concursos-colored-schema.svg","address":{"@type":"PostalAddress","streetAddress":"Alameda Xingu, 350 - 15\u00ba andar - Alphaville","addressLocality":"Barueri","addressRegion":"SP","postalCode":"06455-030"},"sameAs":["https:\/\/www.instagram.com\/estrategiaconcursos\/?hl=pt-br","https:\/\/facebook.com\/EstrategiaConcursos","https:\/\/www.youtube.com\/@EstrategiaConcursosBrasil","https:\/\/x.com\/EstratConcursos","https:\/\/play.google.com\/store\/apps\/details?id=br.com.estrategiaeducacional.concursos","https:\/\/www.reclameaqui.com.br\/empresa\/estrategia-concursos\/","https:\/\/br.linkedin.com\/company\/estrat-gia-concursos"]},{"@type":"Person","@id":"https:\/\/concursos.estrategia.com\/portal\/#\/schema\/person\/b1af3515254fed0a6861d754def3f005","name":"F\u00e1bio Prado dos Santos Santana","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0e3399436850f804c1d7731313952ccf303887c14b1711595235048e3ec0299b?s=96&d=mm&r=g","caption":"F\u00e1bio Prado dos Santos Santana"},"description":"Principais Aprova\u00e7\u00f5es em Concursos: Auditor Fiscal Tribut\u00e1rio Municipal - ISS S\u00e3o Paulo (2024); Auditor Fiscal - Receita Federal do Brasil (2023); Professor Efetivo - Universidade Federal de Sergipe (2014).","url":"https:\/\/concursos.estrategia.com\/portal\/author\/fabioprado-ufsgmail-com\/"}]}},"_links":{"self":[{"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/posts\/1769031","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/users\/2887"}],"replies":[{"embeddable":true,"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/comments?post=1769031"}],"version-history":[{"count":2,"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/posts\/1769031\/revisions"}],"predecessor-version":[{"id":1773779,"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/posts\/1769031\/revisions\/1773779"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/media\/1769032"}],"wp:attachment":[{"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/media?parent=1769031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/categories?post=1769031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/tags?post=1769031"},{"taxonomy":"tax_estado","embeddable":true,"href":"https:\/\/concursos.estrategia.com\/portal\/wp-json\/wp\/v2\/tax_estado?post=1769031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}