{"id":12019,"date":"2023-07-03T09:57:51","date_gmt":"2023-07-03T12:57:51","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=12019"},"modified":"2023-07-03T09:58:23","modified_gmt":"2023-07-03T12:58:23","slug":"12019-2","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/12019-2\/","title":{"rendered":"V\u00cdDEO LAN\u00c7AMENTO TRIBUT\u00c1RIO"},"content":{"rendered":"<div style=\"width: 1140px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-12019-1\" width=\"1140\" height=\"522\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/07\/lt.mp4?_=1\" \/><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/07\/lt.mp4\">https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/07\/lt.mp4<\/a><\/video><\/div>\n<p><strong>LEGISLA\u00c7\u00c3O (C\u00f3digo Tribut\u00e1rio Nacional):<\/strong><\/p>\n<p><em>Art. 142. Compete privativamente \u00e0 autoridade administrativa constituir o cr\u00e9dito tribut\u00e1rio pelo lan\u00e7amento, assim entendido o procedimento administrativo tendente a verificar a ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o correspondente, determinar a mat\u00e9ria tribut\u00e1vel, calcular o montante do tributo devido, identificar o sujeito passivo e, sendo caso, propor a aplica\u00e7\u00e3o da penalidade cab\u00edvel.<\/em><\/p>\n<p><em>Par\u00e1grafo \u00fanico. A atividade administrativa de lan\u00e7amento \u00e9 vinculada e obrigat\u00f3ria, sob pena de responsabilidade funcional.<\/em><\/p>\n<p><em>Art. 143. Salvo disposi\u00e7\u00e3o de lei em contr\u00e1rio, quando o valor tribut\u00e1rio esteja expresso em moeda estrangeira, no lan\u00e7amento far-se-\u00e1 sua convers\u00e3o em moeda nacional ao c\u00e2mbio do dia da ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o.<\/em><\/p>\n<p><em>Art. 144. O lan\u00e7amento reporta-se \u00e0 data da ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o e rege-se pela lei ent\u00e3o vigente, ainda que posteriormente modificada ou revogada.<\/em><\/p>\n<p><em>1\u00ba Aplica-se ao lan\u00e7amento a legisla\u00e7\u00e3o que, posteriormente \u00e0 ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o, tenha institu\u00eddo novos crit\u00e9rios de apura\u00e7\u00e3o ou processos de fiscaliza\u00e7\u00e3o, ampliado os poderes de investiga\u00e7\u00e3o das autoridades administrativas, ou outorgado ao cr\u00e9dito maiores garantias ou privil\u00e9gios, exceto, neste \u00faltimo caso, para o efeito de atribuir responsabilidade tribut\u00e1ria a terceiros.<\/em><\/p>\n<p><em>2\u00ba O disposto neste artigo n\u00e3o se aplica aos impostos lan\u00e7ados por per\u00edodos certos de tempo, desde que a respectiva lei fixe expressamente a data em que o fato gerador se considera ocorrido.<\/em><\/p>\n<p><em>Art. 145. O lan\u00e7amento regularmente notificado ao sujeito passivo s\u00f3 pode ser alterado em virtude de:<\/em><\/p>\n<p><em>I &#8211; impugna\u00e7\u00e3o do sujeito passivo;<\/em><\/p>\n<p><em>II &#8211; recurso de of\u00edcio;<\/em><\/p>\n<p><em>III &#8211; iniciativa de of\u00edcio da autoridade administrativa, nos casos previstos no artigo 149.<\/em><\/p>\n<p><em>Art. 146. A modifica\u00e7\u00e3o introduzida, de of\u00edcio ou em conseq\u00fc\u00eancia de decis\u00e3o administrativa ou judicial, nos crit\u00e9rios jur\u00eddicos adotados pela autoridade administrativa no exerc\u00edcio do lan\u00e7amento somente pode ser efetivada, em rela\u00e7\u00e3o a um mesmo sujeito passivo, quanto a fato gerador ocorrido posteriormente \u00e0 sua introdu\u00e7\u00e3o.<\/em><\/p>\n<p><strong>QUEST\u00d5ES DE CONCURSOS:<\/strong><\/p>\n<p>29) Sobre lan\u00e7amento tribut\u00e1rio, de acordo com o C\u00f3digo Tribut\u00e1rio Nacional, assinalar a alternativa INCORRETA:<\/p>\n<p>a) Compete privativamente \u00e0 autoridade administrativa constituir o cr\u00e9dito tribut\u00e1rio pelo lan\u00e7amento, assim entendido o procedimento administrativo tendente a verificar a ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o correspondente, determinar a mat\u00e9ria tribut\u00e1vel, calcular o montante do tributo devido, identificar o sujeito passivo e, sendo caso, propor a aplica\u00e7\u00e3o da penalidade cab\u00edvel.<\/p>\n<p>b) O lan\u00e7amento reporta-se \u00e0 data da ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o e rege-se pela lei ent\u00e3o vigente, salvo se posteriormente modificada ou revogada.<\/p>\n<p>c) A atividade administrativa de lan\u00e7amento \u00e9 vinculada e obrigat\u00f3ria, sob pena de responsabilidade funcional.<\/p>\n<p>d) Salvo disposi\u00e7\u00e3o de lei em contr\u00e1rio, quando o valor tribut\u00e1rio esteja expresso em moeda estrangeira, no lan\u00e7amento far-se-\u00e1 sua convers\u00e3o em moeda nacional ao c\u00e2mbio do dia da ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o.<\/p>\n<p>ALTERNATIVA INCORRETA: LETRA B.<\/p>\n<p>&nbsp;<\/p>\n<p>45) Marque a alternativa incorreta:<\/p>\n<p>A) Compete privativamente \u00e0 autoridade administrativa constituir o cr\u00e9dito tribut\u00e1rio pelo lan\u00e7amento, assim entendido o procedimento administrativo tendente a verificar a ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o correspondente, determinar a mat\u00e9ria tribut\u00e1vel, calcular o montante do tributo devido, identificar o sujeito passivo e, sendo caso, propor a aplica\u00e7\u00e3o da penalidade cab\u00edvel.<\/p>\n<p>B) O lan\u00e7amento \u00e9 efetuado com base na declara\u00e7\u00e3o do sujeito passivo ou de terceiro, quando um ou outro, na forma da legisla\u00e7\u00e3o tribut\u00e1ria, presta \u00e0 autoridade administrativa informa\u00e7\u00f5es sobre mat\u00e9ria de fato, indispens\u00e1veis \u00e0 sua efetiva\u00e7\u00e3o.<\/p>\n<p>C) O lan\u00e7amento \u00e9 efetuado e revisto de of\u00edcio pela autoridade administrativa no caso quando se comprove que o sujeito ativo, ou terceiro em benef\u00edcio daquele, agiu sem dolo, fraude ou simula\u00e7\u00e3o.<\/p>\n<p>D) O cr\u00e9dito tribut\u00e1rio regularmente constitu\u00eddo somente se modifica ou extingue, ou tem sua exigibilidade suspensa ou exclu\u00edda, nos casos previstos nesta Lei, fora dos quais n\u00e3o podem ser dispensadas, sob pena de responsabilidade funcional na forma da lei, a sua efetiva\u00e7\u00e3o ou as respectivas garantias.<\/p>\n<p>ALTERNATIVA INCORRETA: LETRA C.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Amaury Rausch Mainenti<\/strong> \u00e9 contador e advogado tributarista, atuando ainda como auditor e perito judicial cont\u00e1bil desde 1986. \u00c9 professor de Direito Tribut\u00e1rio, Auditoria e Per\u00edcia Cont\u00e1bil em diversas institui\u00e7\u00f5es de ensino superior. Foi auditor de tributos municipais.<\/p>\n<p>Conhe\u00e7a os cursos ministrados pelo Prof. Amaury Mainenti. Clique em <a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/cursos\/\">https:\/\/www.rauschmainenti.adv.br\/esc\/cursos\/<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/01\/323637982_5956324974431957_1248936242035852729_n.jpg\" data-rel=\"lightbox-image-0\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11880 aligncenter\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/01\/323637982_5956324974431957_1248936242035852729_n-300x173.jpg\" alt=\"\" width=\"824\" height=\"475\" srcset=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/01\/323637982_5956324974431957_1248936242035852729_n-300x173.jpg 300w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/01\/323637982_5956324974431957_1248936242035852729_n.jpg 720w\" sizes=\"auto, (max-width: 824px) 100vw, 824px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>LEGISLA\u00c7\u00c3O (C\u00f3digo Tribut\u00e1rio Nacional): Art. 142. Compete privativamente \u00e0 autoridade administrativa constituir o cr\u00e9dito tribut\u00e1rio pelo lan\u00e7amento, assim entendido o procedimento administrativo tendente a verificar a ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o correspondente, determinar a mat\u00e9ria tribut\u00e1vel, calcular o montante do tributo devido, identificar o sujeito passivo e, sendo caso, propor a aplica\u00e7\u00e3o da penalidade [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[250,2,278,293,272,290],"tags":[],"class_list":["post-12019","post","type-post","status-publish","format-standard","hentry","category-agronegocios","category-artigo","category-contabilidade","category-cursos","category-direito-tributario","category-videos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V\u00cdDEO LAN\u00c7AMENTO TRIBUT\u00c1RIO &#8211; Mainenti Tributos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/12019-2\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00cdDEO LAN\u00c7AMENTO TRIBUT\u00c1RIO &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"LEGISLA\u00c7\u00c3O (C\u00f3digo Tribut\u00e1rio Nacional): Art. 142. Compete privativamente \u00e0 autoridade administrativa constituir o cr\u00e9dito tribut\u00e1rio pelo lan\u00e7amento, assim entendido o procedimento administrativo tendente a verificar a ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o correspondente, determinar a mat\u00e9ria tribut\u00e1vel, calcular o montante do tributo devido, identificar o sujeito passivo e, sendo caso, propor a aplica\u00e7\u00e3o da penalidade [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rauschmainenti.adv.br\/esc\/12019-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Mainenti Tributos\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-03T12:57:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-03T12:58:23+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/01\/323637982_5956324974431957_1248936242035852729_n-300x173.jpg\" \/>\n<meta name=\"author\" content=\"Amaury Mainenti\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amaury Mainenti\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/12019-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/12019-2\\\/\"},\"author\":{\"name\":\"Amaury Mainenti\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/#\\\/schema\\\/person\\\/c84b547d2858605a698343334a30fe74\"},\"headline\":\"V\u00cdDEO LAN\u00c7AMENTO TRIBUT\u00c1RIO\",\"datePublished\":\"2023-07-03T12:57:51+00:00\",\"dateModified\":\"2023-07-03T12:58:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/12019-2\\\/\"},\"wordCount\":805,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/12019-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/323637982_5956324974431957_1248936242035852729_n-300x173.jpg\",\"articleSection\":[\"Agroneg\u00f3cios\",\"Artigo\",\"contabilidade\",\"CURSOS\",\"DIREITO TRIBUT\u00c1RIO\",\"V\u00eddeos\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/12019-2\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/12019-2\\\/\",\"url\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/12019-2\\\/\",\"name\":\"V\u00cdDEO LAN\u00c7AMENTO TRIBUT\u00c1RIO &#8211; 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