{"id":1802697,"date":"2026-10-01T14:45:00","date_gmt":"2026-10-01T17:45:00","guid":{"rendered":"https:\/\/concursos.estrategia.com\/portal\/?p=1802697"},"modified":"2026-09-14T15:36:17","modified_gmt":"2026-09-14T18:36:17","slug":"incidencia-monofasica-combustiveis-sefaz-sc-2","status":"publish","type":"post","link":"https:\/\/concursos.estrategia.com\/portal\/incidencia-monofasica-combustiveis-sefaz-sc-2\/","title":{"rendered":"Incid\u00eancia monof\u00e1sica com combust\u00edveis para SEFAZ\/SC"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1, vem junto conosco!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal catarinense: <strong>incid\u00eancia monof\u00e1sica com combust\u00edveis 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 is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"829\" height=\"463\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/26164815\/image-93.png\" alt=\"Incid\u00eancia monof\u00e1sica com combust\u00edveis para SEFAZ\/SC\" class=\"wp-image-1802698\" style=\"aspect-ratio:1.7896440129449838;width:553px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/26164815\/image-93.png 829w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/26164815\/image-93-300x168.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/26164815\/image-93-766x428.png 766w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/26164815\/image-93-150x84.png 150w\" sizes=\"auto, (max-width: 829px) 100vw, 829px\" \/><figcaption class=\"wp-element-caption\">Incid\u00eancia monof\u00e1sica com combust\u00edveis para SEFAZ\/SC<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Extraindo bastante 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 incid\u00eancia monof\u00e1sica com combust\u00edveis 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\">Dessa forma, tendo como refer\u00eancia a <a href=\"https:\/\/legislacao.sef.sc.gov.br\/html\/leis\/1996\/lei_96_10297.htm\" target=\"_blank\" rel=\"noopener\">Lei estadual n\u00ba 10.297\/1996<\/a>, que certamente ser\u00e1 cobrada no edital, vamos agora estudar um pouco mais sobre incid\u00eancia monof\u00e1sica com combust\u00edveis 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=\"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 id=\"h-incidencia-monofasica-com-combustiveis-para-sefaz-sc-nbsp\" class=\"wp-block-heading\"><strong>Incid\u00eancia monof\u00e1sica com combust\u00edveis para SEFAZ\/SC<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A incid\u00eancia plurif\u00e1sica do <strong>ICMS<\/strong> \u00e9 aquela em que o tributo vai incorrendo em cada nova opera\u00e7\u00e3o que ocorre com aquela mercadoria.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Justamente \u00e9 por isso que \u00e9 denominada <strong>plurif\u00e1sica<\/strong> (o prefixo pluri vem de \u201cplural\u201d), pois \u00e9 vista mais de uma vez no fluxo que envolve o bem tributado.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por outro lado, a incid\u00eancia <strong>monof\u00e1sica<\/strong> \u00e9 totalmente distinta, e o pr\u00f3prio nome tamb\u00e9m indica isso (o prefixo mono significa \u201c\u00fanico\u201d, \u201csingular\u201d).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Na incid\u00eancia monof\u00e1sica temos que o ICMS \u00e9 aplicado uma <strong>\u00fanica vez<\/strong> sobre aquela mercadoria ou bem, evitando assim que novas taxa\u00e7\u00f5es desse mesmo tributo venham a ocorrer posteriormente.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, h\u00e1 uma previsibilidade maior, que balanceia a quest\u00e3o de existir um <strong>controle mais dificultoso<\/strong> nesses casos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por exemplo, \u00e9 o que ocorre com combust\u00edveis. \u00c9 complicado rastrear, acompanhar o caminho mercadol\u00f3gico que percorre uma gasolina, ou um diesel, ou etanol, o petr\u00f3leo e derivados. N\u00e3o somente pelo fato de serem l\u00edquidos ou pastosos, mas por estarem inseridos em um <strong>setor<\/strong> com in\u00fameras particularidades.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse sentido, visando reduzir essa dificuldade, h\u00e1 a incid\u00eancia monof\u00e1sica com combust\u00edveis para SEFAZ\/SC, buscando tamb\u00e9m garantir uma <strong>efetiva arrecada\u00e7\u00e3o.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O que ocorre, na teoria, \u00e9 que o sujeito passivo com a fun\u00e7\u00e3o de efetuar o recolhimento de incid\u00eancia monof\u00e1sica deve apurar todo imposto que ser\u00e1 devido at\u00e9 o fim da cadeia, devendo assim efetuar o recolhimento em um momento \u00fanico, <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-2-color\"><strong>geralmente antecipadamente.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, toda documenta\u00e7\u00e3o deve ser por ele mantida pelo prazo legal, e apresentada \u00e0s <strong>autoridades fiscais<\/strong> sempre que requerido, no bojo de uma eventual opera\u00e7\u00e3o tribut\u00e1ria.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa previs\u00e3o sobre o setor de combust\u00edveis \u00e9 muito comum em nosso pa\u00eds, especialmente por este ser um <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\">segmento de elevada sonega\u00e7\u00e3o fiscal<\/mark><\/strong> e perpetra\u00e7\u00e3o de fraudes estruturadas.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Caso queira entender mais precisamente sobre as fraudes nesse segmento, d\u00ea uma procurada na internet sobre a opera\u00e7\u00e3o \u201cCarbono Oculto\u201d, uma a\u00e7\u00e3o conjunta de diversos \u00f3rg\u00e3o p\u00fablicos, como Receita Federal, Secretaria da Fazenda do Estado de S\u00e3o Paulo, entre outros, que investigou esquemas fraudulentos realizados por pessoas f\u00edsicas propriet\u00e1rias de postos e assimilados, que <strong>sonegaram milh\u00f5es de reais<\/strong> dos cofres p\u00fablicos. Vale a pena a pesquisa caso ache interessante!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha, vamos entender o que de mais relevante consta na lei 10297\/1996 sobre incid\u00eancia monof\u00e1sica com combust\u00edveis para SEFAZ\/SC, especificamente no que diz respeito \u00e0 <strong>ocorr\u00eancia do fato gerador e os respectivos contribuintes:<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"41\" class=\"wp-image-1497693\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/30081219\/indo-mais-fundo.png\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/30081219\/indo-mais-fundo.png 766w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/30081219\/indo-mais-fundo-300x81.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/30081219\/indo-mais-fundo-150x41.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\u00ba <strong>Considera-se ocorrido<\/strong> o fato gerador do imposto incidente sobre incid\u00eancia monof\u00e1sica com combust\u00edveis para SEFAZ\/SC no momento:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I \u2013 da sa\u00edda de combust\u00edvel de estabelecimento de contribuinte, nas opera\u00e7\u00f5es ocorridas no <strong>territ\u00f3rio nacional<\/strong>; ou&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II \u2013 do desembara\u00e7o aduaneiro do combust\u00edvel, <strong>nas opera\u00e7\u00f5es de importa\u00e7\u00e3o.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 3\u00ba S\u00e3o <strong>contribuintes<\/strong> do imposto incidente nos termos deste Anexo:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I \u2013 o <strong>produtor nacional<\/strong> de biocombust\u00edveis;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II \u2013 a <strong>refinaria<\/strong> de petr\u00f3leo e suas bases;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III \u2013 a <strong>central de mat\u00e9ria-prima<\/strong> petroqu\u00edmica;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV \u2013 a <strong>unidade de processamento<\/strong> de g\u00e1s natural ou o estabelecimento produtor e industrial a ela equiparado, definido e autorizado por \u00f3rg\u00e3o federal competente;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V \u2013 o <strong>formulador<\/strong> de combust\u00edveis; e&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI \u2013 o <strong>importador de combust\u00edveis.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, para encerrarmos nosso texto sobre incid\u00eancia monof\u00e1sica com combust\u00edveis para SEFAZ\/SC, compreenda ainda que os contribuintes de que tratam os incisos II, III, IV, V e VI do caput deste artigo da lei que acabamos de estudar<mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\"> <strong>ficam respons\u00e1veis pela reten\u00e7\u00e3o e pelo recolhimento<\/strong> <\/mark>do imposto incidente nas importa\u00e7\u00f5es ou nas sa\u00eddas de estabelecimentos produtores de biodiesel ou etanol anidro combust\u00edvel.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema incid\u00eancia monof\u00e1sica com combust\u00edveis 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 incid\u00eancia monof\u00e1sica com combust\u00edveis 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=\"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=\"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=\"noopener\">Concursos 2026<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, vem junto conosco!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal catarinense: incid\u00eancia monof\u00e1sica com combust\u00edveis para SEFAZ\/SC de acordo com a legisla\u00e7\u00e3o nacional e estadual.&nbsp; Extraindo bastante conte\u00fado , iremos passar pelos seguintes t\u00f3picos:&nbsp; Dessa forma, tendo como refer\u00eancia a Lei estadual n\u00ba [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1802698,"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-1802697","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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