{"id":1809993,"date":"2026-10-14T08:17:00","date_gmt":"2026-10-14T11:17:00","guid":{"rendered":"https:\/\/concursos.estrategia.com\/portal\/?p=1809993"},"modified":"2026-09-30T14:05:39","modified_gmt":"2026-09-30T17:05:39","slug":"substituicao-tributaria-icms-sefaz-al","status":"publish","type":"post","link":"https:\/\/concursos.estrategia.com\/portal\/substituicao-tributaria-icms-sefaz-al\/","title":{"rendered":"Substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Oi, espero que tudo esteja bem!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal alagoano: <strong>substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL<\/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=\"901\" height=\"469\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/09\/21154837\/image-72.png\" alt=\"Substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL\" class=\"wp-image-1809994\" style=\"aspect-ratio:1.9201277955271565;width:601px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/09\/21154837\/image-72.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/09\/21154837\/image-72-300x156.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/09\/21154837\/image-72-767x399.png 767w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/09\/21154837\/image-72-150x78.png 150w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Visualizando sua aprova\u00e7\u00e3o, 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 substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL;\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\">Sendo assim, tendo como refer\u00eancia a <a href=\"https:\/\/www.legisweb.com.br\/legislacao\/?id=116748\" target=\"_blank\" rel=\"noopener\">Lei estadual n\u00ba 5.900\/1996<\/a>, que certamente ser\u00e1 cobrada no edital, vamos agora estudar um pouco mais sobre substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL.\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-substituicao-tributaria-do-icms-para-sefaz-al-nbsp\" class=\"wp-block-heading\"><strong>Substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No Brasil, assim como em outros pa\u00edses, temos o instrumento da <strong>substitui\u00e7\u00e3o tribut\u00e1ria<\/strong> no \u00e2mbito fiscal, bastante explorada em provas de concurso.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em s\u00edntese, a substitui\u00e7\u00e3o tribut\u00e1ria \u00e9 um mecanismo que, como o pr\u00f3prio nome sugere, faz com que haja uma <strong>substitui\u00e7\u00e3o da pessoa que tem a obriga\u00e7\u00e3o de pagar um tributo.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ent\u00e3o, em regra, a obriga\u00e7\u00e3o de pagamento de tributo \u00e9 do contribuinte, que possui rela\u00e7\u00e3o direta e objetiva com o fato gerador. Contudo, com a substitui\u00e7\u00e3o tribut\u00e1ria, essa obriga\u00e7\u00e3o de pagar \u00e9 transferida para outra pessoa, chamada de <strong>respons\u00e1vel,<\/strong> tendo recebido essa incumb\u00eancia justamente por conta da aplica\u00e7\u00e3o da substitui\u00e7\u00e3o tribut\u00e1ria.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Ambos, <strong>contribuinte e respons\u00e1vel,<\/strong> s\u00e3o esp\u00e9cies que est\u00e3o inseridas dentro do g\u00eanero sujeito passivo. Logo, o que ocorre com a substitui\u00e7\u00e3o tribut\u00e1ria \u00e9 que a <strong>obriga\u00e7\u00e3o de pagamento aos cofres p\u00fablicos passa de um sujeito passivo para outro,<\/strong> do contribuinte para o respons\u00e1vel. Se liga nisso!\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, tanto contribuinte quanto respons\u00e1vel precisam estar contidos na <mark style=\"background-color:rgba(0, 0, 0, 0);color:#00d084\" class=\"has-inline-color\"><strong>norma legal,<\/strong> <\/mark>para que eles tenham conhecimento de suas obriga\u00e7\u00f5es, e para que o Fisco possa cobr\u00e1-los em caso de inadimpl\u00eancia.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, a substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL funciona para facilitar a cobran\u00e7a de tributos por parte da <strong>administra\u00e7\u00e3o p\u00fablica<\/strong>, tendo em vista que se essa cobran\u00e7a ficasse direcionada apenas para o contribuinte poderia haver maior dificuldade.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como com a substitui\u00e7\u00e3o tribut\u00e1ria o respons\u00e1vel tamb\u00e9m pode ser cobrado, fica muito mais facilitada a cobran\u00e7a, j\u00e1 que o n\u00famero de pessoas a serem cobradas aumenta, simplificando o acesso aos devedores e ampliando as possibilidades para o <strong>poder p\u00fablico.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uma coisa que \u00e9 essencial saber quando se fala de substitui\u00e7\u00e3o tribut\u00e1ria, \u00e9 entender se essa transfer\u00eancia de responsabilidade \u00e9 <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-2-color\"><strong>solid\u00e1ria ou se \u00e9 subsidi\u00e1ria<\/strong>. <\/mark>Nesta, temos que um respons\u00e1vel s\u00f3 pode ser cobrado ap\u00f3s esgotadas todas as possibilidades de cobran\u00e7a do respons\u00e1vel anterior, enquanto naquela qualquer respons\u00e1vel pode ser cobrado pelo Estado, indistintamente e sem observar quaisquer esgotamentos de tentativas de cobran\u00e7a.\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 5900\/1996 sobre substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL:\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. 23. S\u00e3o sujeitos passivos por substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL, respons\u00e1veis pela <strong>reten\u00e7\u00e3o e recolhimento<\/strong> do imposto incidente em opera\u00e7\u00f5es ou presta\u00e7\u00f5es antecedentes, concomitantes ou subsequentes, inclusive do valor decorrente da diferen\u00e7a entre as al\u00edquotas interna e interestadual nas opera\u00e7\u00f5es e presta\u00e7\u00f5es que destinem mercadorias, bens e servi\u00e7os a consumidor final localizado neste Estado, nas hip\u00f3teses definidas na legisla\u00e7\u00e3o:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; o <strong>destinat\u00e1rio da mercadoria<\/strong> &#8211; industrial, comerciante, cooperativa ou outra categoria de contribuinte, relativamente \u00e0s opera\u00e7\u00f5es antecedentes definidas no Anexo I;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; o <strong>remetente da mercadoria<\/strong> &#8211; produtor, extrator, gerador, inclusive de energia, importador, industrial, distribuidor, comerciante, transportador ou o adquirente em licita\u00e7\u00e3o promovida pelo Poder P\u00fablico, relativamente ao imposto devido nas opera\u00e7\u00f5es subsequentes com as mercadorias constantes no Anexo II;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; <strong>ao deposit\u00e1rio,<\/strong> a qualquer t\u00edtulo, em rela\u00e7\u00e3o a mercadoria depositada por contribuinte;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, para finalizarmos nosso texto sobre substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL, saiba ainda que \u00e9 tamb\u00e9m assim considerado o tomador do servi\u00e7o, quando contribuinte do imposto no estado de Alagoas, no caso de presta\u00e7\u00e3o de servi\u00e7o de transporte de mercadoria, bem ou valor iniciado neste mesmo Estado, realizada por transportador aut\u00f4nomo, qualquer que seja o seu domic\u00edlio, ou por empresa transportadora estabelecida <strong>fora do territ\u00f3rio alagoano e n\u00e3o inscrita no cadastro de contribuintes deste Estado.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL, 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 substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL, 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>Oi, espero que tudo esteja bem!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal alagoano: substitui\u00e7\u00e3o tribut\u00e1ria do ICMS para SEFAZ\/AL de acordo com a legisla\u00e7\u00e3o nacional e estadual.&nbsp; Visualizando sua aprova\u00e7\u00e3o, iremos passar pelos seguintes t\u00f3picos:&nbsp; Sendo assim, tendo como refer\u00eancia a Lei estadual [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1809994,"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":[219965,219963],"class_list":["post-1809993","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-al","tax_estado-concursos-federais"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.7) - 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