{"id":1870171,"date":"2026-11-13T08:11:00","date_gmt":"2026-11-13T11:11:00","guid":{"rendered":"https:\/\/concursos.estrategia.com\/portal\/?p=1870171"},"modified":"2026-11-10T11:24:22","modified_gmt":"2026-11-10T14:24:22","slug":"vedacao-compensacao-icms-sefaz-al","status":"publish","type":"post","link":"https:\/\/concursos.estrategia.com\/portal\/vedacao-compensacao-icms-sefaz-al\/","title":{"rendered":"Veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o do ICMS para SEFAZ\/AL"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Oi, como v\u00e3o as coisas!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal alagoano: <strong>veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o do ICMS para SEFAZ\/AL<\/strong> de acordo com a legisla\u00e7\u00e3o estadual e nacional.&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\/10\/23162403\/image-50.png\" alt=\"Veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o do ICMS para SEFAZ\/AL\" class=\"wp-image-1870172\" style=\"aspect-ratio:1.9201277955271565;width:601px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/10\/23162403\/image-50.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/10\/23162403\/image-50-300x156.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/10\/23162403\/image-50-150x78.png 150w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/10\/23162403\/image-50-767x399.png 767w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o do ICMS para SEFAZ\/AL<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Com foco, 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 veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o 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\">Nesse sentido, 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 veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o 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=\"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-vedacao-a-compensacao-do-icms-para-sefaz-al-nbsp\" class=\"wp-block-heading\"><strong>Veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o do ICMS para SEFAZ\/AL<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cr\u00e9ditos de ICMS podem ser utilizados por meio da aplica\u00e7\u00e3o da <strong>n\u00e3o-cumulatividade<\/strong>, muito vista no Brasi.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa metodologia, os <strong>d\u00e9bitos,<\/strong> que s\u00e3o os valores a pagar do tributo, podem ser compensados pelos cr\u00e9ditos registrados em per\u00edodos anteriores, fazendo assim com que o valor a ser pago seja reduzido.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entretanto, o <strong>sujeito passivo<\/strong> que se utiliza da n\u00e3o-cumulatividade, ou seja, que busca se beneficiar com a possibilidade de utilizar cr\u00e9ditos para abater seus d\u00e9bitos, precisa ficar atento pois existem algumas regras e condi\u00e7\u00f5es para que esse uso seja feito dentro da normalidade.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso porque se, eventualmente, alguma das regras n\u00e3o \u00e9 cumprida, pode haver a necessidade de <strong>estorno ou a veda\u00e7\u00e3o<\/strong> ao uso daquele cr\u00e9dito, mesmo que o tal cr\u00e9dito j\u00e1 tenha sido registrado antes.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesse momento, cabe fazer uma <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-2-color\"><strong>diferencia\u00e7\u00e3o entre estorno de veda\u00e7\u00e3o do cr\u00e9dito<\/strong>,<\/mark> j\u00e1 que muitas provas da \u00e1rea fiscal exploram esses conceitos.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O <strong>estorno do cr\u00e9dito<\/strong> se d\u00e1 quando, ao registrar o cr\u00e9dito, n\u00e3o se sabe ainda se ele poder\u00e1 ser efetivamente utilizado, pois depende de um evento, de uma ocorr\u00eancia no futuro. Logo, se esse evento n\u00e3o ocorre, o registro do cr\u00e9dito, que havia sido efetuado anteriormente, dever\u00e1 ser estornado.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por outro lado, no que diz respeito \u00e0 <strong>veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o do ICMS<\/strong> para SEFAZ\/AL, deve ser observado quando, no momento do registro do cr\u00e9dito, j\u00e1 se sabe que algum requisito n\u00e3o est\u00e1 sendo ou n\u00e3o ser\u00e1 atendido para que o cr\u00e9dito seja utilizado corretamente.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Assim, por j\u00e1 haver o conhecimento de que alguma regra n\u00e3o foi ou n\u00e3o poder\u00e1 ser cumprida, h\u00e1 uma <strong>objetiva veda\u00e7\u00e3o<\/strong> ao uso daquele cr\u00e9dito, e por isso mesmo nem poder\u00e1 ser feito o seu registro, o que faz com que n\u00e3o exista estorno algum a ser lan\u00e7ado.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ent\u00e3o, a grande <strong>distin\u00e7\u00e3o entre estorno e veda\u00e7\u00e3o<\/strong> est\u00e1 no fato de que enquanto nesta j\u00e1 \u00e9 sabido que todos os requisitos n\u00e3o ser\u00e3o preenchidos, naquela isso n\u00e3o ocorre, pois h\u00e1 a depend\u00eancia de que aconte\u00e7a um evento futuro para que o direito ao uso do cr\u00e9dito passe a existir.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha, vamos acompanhar o que de mais relevante consta na lei 5900\/1996 especificamente sobre veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o 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-1642195\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/09\/19190118\/tome-nota.png\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/09\/19190118\/tome-nota.png 258w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/09\/19190118\/tome-nota-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. 39 \u00a7 4\u00ba Salvo nas hip\u00f3teses previstas na regulamenta\u00e7\u00e3o do imposto, \u00e9 <strong>vedada<\/strong> a utiliza\u00e7\u00e3o de cr\u00e9dito para compensar o imposto devido:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; por <strong>substitui\u00e7\u00e3o tribut\u00e1ria;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; na <strong>importa\u00e7\u00e3o<\/strong> de mercadorias, bens ou servi\u00e7os; e&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; nas <strong>entradas interestaduais<\/strong> a que refere o par\u00e1grafo \u00fanico do art. 1\u00ba.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 40. Em substitui\u00e7\u00e3o ao regime de apura\u00e7\u00e3o mencionado no artigo anterior, decreto do Poder Executivo <strong>poder\u00e1<\/strong> estabelecer no tocante \u00e0 veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o do ICMS para SEFAZ\/AL:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; que o cotejo entre cr\u00e9ditos e d\u00e9bitos se fa\u00e7a por mercadoria ou servi\u00e7o dentro <strong>de um determinado per\u00edodo;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; que o cotejo entre cr\u00e9ditos e d\u00e9bitos se fa\u00e7a por mercadoria ou servi\u00e7o <strong>em cada opera\u00e7\u00e3o ou presta\u00e7\u00e3o;<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; que, em fun\u00e7\u00e3o do porte ou da atividade do estabelecimento, o imposto seja pago em parcelas peri\u00f3dicas e calculado por estimativa, para um determinado per\u00edodo, assegurado ao sujeito passivo o <strong>direito de impugn\u00e1-la<\/strong> e instaurar processo contradit\u00f3rio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E, antes de encerrarmos nosso texto sobre veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o do ICMS para SEFAZ\/AL, compreenda ainda que, na hip\u00f3tese do inciso III do artigo 40 que acabamos de estudar acima, <strong>ser\u00e1 observado o seguinte:<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; ao fim do per\u00edodo estimado, <strong>ser\u00e1 feito o ajuste<\/strong>, com base na escritura\u00e7\u00e3o regular do contribuinte, que pagar\u00e1 a diferen\u00e7a apurada, se positiva.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, pelo tema veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o 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 veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o 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> <em><a href=\"https:\/\/concursos.estrategia.com\/\">leitura dos PDF\u2019s e a revis\u00e3o frequente dos conte\u00fados, para que assim os seus estudos fiquem cada vez mais avan\u00e7ados.<\/a>\u00a0<\/em>\u00a0\u00a0<\/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, como v\u00e3o as coisas!! Neste presente artigo do Estrat\u00e9gia Concursos vamos analisar um assunto muito importante para a prova de Auditor Fiscal alagoano: veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o do ICMS para SEFAZ\/AL de acordo com a legisla\u00e7\u00e3o estadual e nacional.&nbsp; Com foco, iremos passar pelos seguintes t\u00f3picos:&nbsp; Nesse sentido, tendo como refer\u00eancia a Lei estadual n\u00ba [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1870172,"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-1870171","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 v28.8) - 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