{"id":1804578,"date":"2026-10-14T11:17:00","date_gmt":"2026-10-14T14:17:00","guid":{"rendered":"https:\/\/concursos.estrategia.com\/portal\/?p=1804578"},"modified":"2026-09-14T15:52:15","modified_gmt":"2026-09-14T18:52:15","slug":"composicao-tarf-sefaz-df","status":"publish","type":"post","link":"https:\/\/concursos.estrategia.com\/portal\/composicao-tarf-sefaz-df\/","title":{"rendered":"Composi\u00e7\u00e3o do TARF para SEFAZ\/DF"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Oi, tudo bem?!! O objetivo deste artigo do Estrat\u00e9gia Concursos \u00e9 trazer um tema bastante importante para a prova de Auditor Fiscal do Distrito Federal: <strong>composi\u00e7\u00e3o do TARF para SEFAZ\/DF<\/strong> de acordo com a legisla\u00e7\u00e3o nacional e local.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"901\" height=\"472\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/30110150\/image-103.png\" alt=\"Composi\u00e7\u00e3o do TARF para SEFAZ\/DF\" class=\"wp-image-1804579\" style=\"aspect-ratio:1.907936507936508;width:601px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/30110150\/image-103.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/30110150\/image-103-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/30110150\/image-103-767x402.png 767w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/30110150\/image-103-150x79.png 150w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Composi\u00e7\u00e3o do TARF para SEFAZ\/DF<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Melhorando seu n\u00edvel de aprendizado, iremos tratar dos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estudar disposi\u00e7\u00f5es normativas sobre composi\u00e7\u00e3o do TARF para SEFAZ\/DF;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comentar observa\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 cair na prova;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Concluir 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:\/\/www.legisweb.com.br\/legislacao\/?id=125663\" target=\"_blank\" rel=\"noopener\">Lei n\u00ba 4.567\/2011<\/a>, norma distrital que trata do PAT, vamos agora estudar um pouco mais sobre composi\u00e7\u00e3o do TARF para SEFAZ\/DF.\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-composicao-do-tarf-para-sefaz-df-nbsp\" class=\"wp-block-heading\"><strong>Composi\u00e7\u00e3o do TARF para SEFAZ\/DF<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O PAT \u00e9 o <strong>Procedimento Administrativo Tribut\u00e1rio<\/strong>, que permite que um sujeito passivo possa discutir uma cobran\u00e7a tribut\u00e1ria por ele recebida.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa discuss\u00e3o ocorre no <strong>\u00e2mbito administrativo<\/strong>, respeitando-se as regras, prazos e formas estabelecidas pela norma legal para o andamento do lit\u00edgio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O in\u00edcio do PAT se d\u00e1 com a<mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\"> <strong>impugna\u00e7\u00e3o da cobran\u00e7a<\/strong><\/mark> tribut\u00e1ria pelo sujeito passivo. Assim \u00e9 necess\u00e1ria uma a\u00e7\u00e3o ativa deste para que o procedimento possa come\u00e7ar.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Nessa linha, ser\u00e1 proferida uma decis\u00e3o na <strong>1\u00aa inst\u00e2ncia do PAT<\/strong>, ap\u00f3s serem analisados tosos os elementos apresentados tanto por sujeito passivo quanto por administra\u00e7\u00e3o p\u00fablica.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dessa decis\u00e3o de 1\u00aa inst\u00e2ncia pode haver recurso, que far\u00e1 com que o PAT v\u00e1 para an\u00e1lise da <strong>2\u00aa inst\u00e2ncia<\/strong>, que emitir\u00e1 uma nova decis\u00e3o, seja em linha id\u00eantica ou totalmente distinta da que havia sido deferida na inst\u00e2ncia anterior.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa 2\u00aa inst\u00e2ncia, para o nosso certame, \u00e9 formada pelo <strong>TARF (Tribunal Administrativo de Recursos Fiscais),<\/strong> ou melhor, pelos seus integrantes.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A composi\u00e7\u00e3o do TARF para SEFAZ\/DF \u00e9 basicamente da seguinte forma:<mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\"> <strong>Presidente, Vice-Presidente e C\u00e2maras.<\/strong> <\/mark>Cada um deles tem suas atribui\u00e7\u00f5es e prerrogativas determinadas tamb\u00e9m pela norma legal.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cabe frisar, para ser ainda mais preciso, que compete ao TARF <strong>julgar em 2\u00aa inst\u00e2ncia<\/strong> os o casos que no \u00e2mbito administrativo\/fiscal de bandeira:\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"> a) <strong>contenciosa<\/strong>;\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) <strong>volunt\u00e1ria de reconhecimento de benef\u00edcios fiscais, desde que sejam de car\u00e1ter n\u00e3o geral,<\/strong> ou ainda de autoriza\u00e7\u00e3o de ado\u00e7\u00e3o de regime especial de interesse do contribuinte e de restitui\u00e7\u00e3o.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">As c\u00e2maras t\u00eam papel fundamental nos <strong>julgamentos<\/strong>, pois \u00e9 por meio delas que boa parte dos casos s\u00e3o avaliados na 2\u00aa inst\u00e2ncia, com possibilidade, inclusive, de sustenta\u00e7\u00e3o oral para quem se defende sobre algum aspecto do processo.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, elas s\u00e3o formadas por integrantes que comp\u00f5e um colegiado, <strong>decidindo de maneira coletiva<\/strong>, buscando reduzir assim a individualidade nas decis\u00f5es do PAT.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 Presidente e Vice-Presidente, evidentemente, possuem fun\u00e7\u00f5es indispens\u00e1veis para o bom andamento dos procedimentos, j\u00e1 que s\u00e3o respons\u00e1veis, al\u00e9m de votar em muitas quest\u00f5es, de fatores relativos \u00e0 organiza\u00e7\u00e3o, distribui\u00e7\u00e3o e controle da <strong>evolu\u00e7\u00e3o de processos.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos ent\u00e3o acompanhar o que de mais relevante consta na lei 4567\/2011 sobre composi\u00e7\u00e3o do TARF para SEFAZ\/DF:\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\">Art. 87. O TARF eleger\u00e1 seu Presidente e Vice-Presidente para um <strong>mandato de 1 (um) ano<\/strong>, dentre os Conselheiros efetivos, observando-se que o Presidente ser\u00e1 escolhido dentre os Conselheiros representantes do Distrito Federal, e o Vice-Presidente dentre os Conselheiros dos contribuintes.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 88. O TARF funcionar\u00e1 <strong>com duas C\u00e2maras e um Pleno.<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 1\u00ba O Pleno funcionar\u00e1 composto pela <strong>totalidade dos Conselheiros,<\/strong> sendo vedado o direito a voto do Vice-Presidente do Tribunal Administrativo de Recursos Fiscais.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 2\u00ba As C\u00e2maras funcionar\u00e3o com a <mark style=\"background-color:rgba(0, 0, 0, 0);color:#8ed1fc\" class=\"has-inline-color\"><strong>seguinte composi\u00e7\u00e3o:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; <strong>Primeira C\u00e2mara,<\/strong> com o presidente do Tribunal, tr\u00eas representantes do Distrito Federal e tr\u00eas dos contribuintes;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; <strong>Segunda C\u00e2mara<\/strong>, com o vice-presidente do Tribunal, tr\u00eas representantes do Distrito Federal e tr\u00eas dos contribuintes.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 3\u00ba O Pleno e a Primeira C\u00e2mara ser\u00e3o <strong>presididos<\/strong> pelo Presidente do Tribunal Administrativo de Recursos Fiscais.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a7 4\u00ba A Segunda C\u00e2mara ser\u00e1 <strong>presidida<\/strong> pelo Vice-Presidente do Tribunal Administrativo de Recursos Fiscais.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por derradeiro, encerrando o nosso texto de hoje sobre composi\u00e7\u00e3o do TARF para SEFAZ\/DF, leve ainda para a sua prova que as decis\u00f5es do Tribunal Pleno e das C\u00e2maras ser\u00e3o tomadas por <strong>maioria de votos,<\/strong> cabendo ao respectivo Presidente o voto de qualidade. Ou seja, havendo empate nos votos das c\u00e2maras, cabe ao Presidente o voto final para decidir a quest\u00e3o!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, por uma no\u00e7\u00e3o geral em rela\u00e7\u00e3o a composi\u00e7\u00e3o do TARF para SEFAZ\/DF, assunto essencial 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 composi\u00e7\u00e3o do TARF para SEFAZ\/DF, 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\">Passar em concurso \u00e9 uma grande oportunidade para ingressar no servi\u00e7o p\u00fablico, ocupando um cargo de destaque e com remunera\u00e7\u00f5es acima da m\u00e9dia nacional, sem falar de diversos outros pontos positivos! O caminho \u00e9 \u00e1rduo, mas 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 em frente!!&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>Oi, tudo bem?!! O objetivo deste artigo do Estrat\u00e9gia Concursos \u00e9 trazer um tema bastante importante para a prova de Auditor Fiscal do Distrito Federal: composi\u00e7\u00e3o do TARF para SEFAZ\/DF de acordo com a legisla\u00e7\u00e3o nacional e local.&nbsp; Melhorando seu n\u00edvel de aprendizado, iremos tratar dos seguintes t\u00f3picos:&nbsp; Destarte, tendo como refer\u00eancia a Lei n\u00ba [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1804579,"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":[219963,219970],"class_list":["post-1804578","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-df"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.6) - 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