{"id":1781973,"date":"2026-08-30T08:18:00","date_gmt":"2026-08-30T11:18:00","guid":{"rendered":"https:\/\/concursos.estrategia.com\/portal\/?p=1781973"},"modified":"2026-08-04T21:07:12","modified_gmt":"2026-08-05T00:07:12","slug":"operacao-tributavel-nao-registrada-sefaz-sc","status":"publish","type":"post","link":"https:\/\/concursos.estrategia.com\/portal\/operacao-tributavel-nao-registrada-sefaz-sc\/","title":{"rendered":"Opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada para SEFAZ\/SC"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1, conte com a gente para o seu \u00eaxito!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal catarinense: <strong>opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada 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\/18055128\/image-96.png\" alt=\"Opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada para SEFAZ\/SC\" class=\"wp-image-1781975\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/18055128\/image-96.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/18055128\/image-96-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/18055128\/image-96-768x429.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/07\/18055128\/image-96-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">Opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada para SEFAZ\/SC<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Maximizando a assimila\u00e7\u00e3o do conte\u00fado, 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 opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada 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\">Destarte, 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 opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada 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-operacao-tributavel-nao-registrada-para-sefaz-sc-nbsp\" class=\"wp-block-heading\"><strong>Opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada para SEFAZ\/SC<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O<strong> ICMS <\/strong>\u00e9 um imposto que, essencialmente, incide sobre opera\u00e7\u00f5es relativas a mercadorias e sobre a presta\u00e7\u00e3o de alguns servi\u00e7os que n\u00e3o s\u00e3o taxados pelo ISS.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha, a regra \u00e9 que, primeiro, ocorre a movimenta\u00e7\u00e3o tribut\u00e1vel, que costuma ser o <strong>fato gerador do imposto<\/strong>, e posteriormente \u00e9 feita a cobran\u00e7a e a arrecada\u00e7\u00e3o para os cofres p\u00fablicos. Evidentemente, essa sequ\u00eancia possui algumas exce\u00e7\u00f5es.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, como as empresas de um modo geral s\u00e3o obrigadas a fazer registros das movimenta\u00e7\u00f5es que servem para a apura\u00e7\u00e3o tribut\u00e1ria, o <strong>Fisco<\/strong> pode, em modo de requisi\u00e7\u00f5es, verificar se os fatos registrados pela companhia s\u00e3o condizentes com o valor de tributo apurado para pagamento.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dessa forma, perceba que a participa\u00e7\u00e3o da empresa no processo \u00e9 extremamente importante, j\u00e1 que parte dela a tarefa de <strong>reconhecer e registrar as opera\u00e7\u00f5es<\/strong> que deram origem ao tributo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Logo, se espera que o comportamento das pessoas jur\u00eddicas seja adequado, correto, assertivo, para evitar preju\u00edzo para a arrecada\u00e7\u00e3o, e, principalmente, para evitar que aquela empresa venha a ser de algum modo <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-2-color\">fiscalizada e penalizada<\/mark><\/strong> por eventuais erros em seus registros.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Obviamente, antes de qualquer penaliza\u00e7\u00e3o dever\u00e1 ser instaurado um <strong>procedimento administrativo formal<\/strong>, com garantia de direito de defesa, para analisar o que realmente aconteceu.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, nessa l\u00f3gica voc\u00ea j\u00e1 deve ter compreendido que existe possibilidade de opera\u00e7\u00f5es tribut\u00e1veis n\u00e3o registradas para SEFAZ\/SC, isto \u00e9, de a empresa <strong>omitir fatos, ocultar ocorr\u00eancias, n\u00e3o reconhecer em seus registros<\/strong> algum evento sobre o qual haveria incid\u00eancia do ICMS.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na grande maioria das vezes em que isso ocorre \u00e9 com o intuito de, deliberadamente, <strong>sonegar tributo<\/strong>, n\u00e3o declarando alguma movimenta\u00e7\u00e3o com mercadorias ou alguma presta\u00e7\u00e3o de servi\u00e7o, buscando esconder, assim, aquele fato gerador que ocorreu.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em nosso dia a dia, como <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-1-color\"><strong>Auditores Fiscais<\/strong>,<\/mark> visamos muito esse tipo de sonega\u00e7\u00e3o, de irregularidade, pois conseguimos reverter aquele ato irregular e combater esse tipo de postura que n\u00e3o deve ser por n\u00f3s aceita entre os administrados. Um dos nossos pap\u00e9is \u00e9 justamente estimular a concorr\u00eancia leal na Economia.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos ent\u00e3o acompanhar o que de mais relevante consta na lei 10297\/1996 sobre opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada 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\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 49 \u00a7 4\u00ba Para fins do disposto nos incisos do caput deste artigo, <strong>considera-se presta\u00e7\u00e3o ou opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada<\/strong> para SEFAZ\/SC:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I \u2013 na hip\u00f3tese de que trata a al\u00ednea \u2018a\u2019 do inciso I do caput deste artigo, o valor dos<strong> lan\u00e7amentos cont\u00e1beis <\/strong>na respectiva conta do ativo;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II \u2013 na hip\u00f3tese de que trata a al\u00ednea \u2018b\u2019 do inciso I do caput deste artigo, o valor do saldo credor de caixa indicado na<strong> escrita cont\u00e1bil do sujeito passivo<\/strong> no respectivo per\u00edodo de apura\u00e7\u00e3o, compensados os saldos credores relativos a per\u00edodos anteriores que j\u00e1 tenham sido objeto de lan\u00e7amento;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III \u2013 na hip\u00f3tese de que trata a al\u00ednea \u2018c\u2019 do inciso I do caput deste artigo, o <strong>valor do bem ou direito<\/strong> n\u00e3o contabilizado;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV \u2013 na hip\u00f3tese de que trata a al\u00ednea \u2018d\u2019 do inciso I do caput deste artigo, o valor das obriga\u00e7\u00f5es <strong>mantidas indevidamente na conta do passivo;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V \u2013 na hip\u00f3tese de que trata a al\u00ednea \u2018e\u2019 do inciso I do caput deste artigo, o valor dos lan\u00e7amentos cont\u00e1beis de<strong> baixa na respectiva conta de exigibilidade;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim para liquidarmos nosso texto sobre opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada para SEFAZ\/SC, saiba ainda que as presun\u00e7\u00f5es decorrentes das hip\u00f3teses de que tratam os incisos I do caput deste artigo 49 da lei que acabamos de estudar, ser\u00e3o atribu\u00eddas ao per\u00edodo de apura\u00e7\u00e3o no qual se constatar a<strong> <mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\">irregularidade na escrita cont\u00e1bil<\/mark> <\/strong>do sujeito passivo.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada 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 opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada 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:\/\/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, conte com a gente para o seu \u00eaxito!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal catarinense: opera\u00e7\u00e3o tribut\u00e1vel n\u00e3o registrada para SEFAZ\/SC de acordo com a legisla\u00e7\u00e3o nacional e estadual.&nbsp; Maximizando a assimila\u00e7\u00e3o do conte\u00fado, iremos passar pelos seguintes t\u00f3picos:&nbsp; Destarte, tendo como [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1781975,"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-1781973","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) - 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