{"id":15524,"date":"2026-06-03T21:32:30","date_gmt":"2026-06-03T21:32:30","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=15524"},"modified":"2026-06-03T21:54:00","modified_gmt":"2026-06-03T21:54:00","slug":"sefaz-parana-cria-nacf","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2026\/06\/03\/sefaz-parana-cria-nacf\/","title":{"rendered":"SEFAZ Paran\u00e1 cria N\u00facleo de Auditoria Cont\u00e1bil e Financeira (NACF)"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<\/p>\n<p style=\"text-align: justify;\">Foi publicada a Portaria 99\/2026 no \u00e2mbito da SEFAZ Paran\u00e1, formalizando a <strong>cria\u00e7\u00e3o do N\u00facleo de Auditoria Cont\u00e1bil e Financeira (NACF)<\/strong>\u00a0dentro da estrutura da Receita Estadual do Paran\u00e1. O documento estabelece que a nova unidade ser\u00e1 sediada em\u00a0<strong>Londrina, <\/strong>subordinado \u00e0 Coordena\u00e7\u00e3o de Fiscaliza\u00e7\u00e3o \u2013 CFI,\u00a0e ter\u00e1 como foco principal a\u00a0<strong>moderniza\u00e7\u00e3o da fiscaliza\u00e7\u00e3o<\/strong>\u00a0e o combate \u00e0 sonega\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<p style=\"text-align: justify;\">Entre os seus objetivos centrais, destacam-se:<\/p>\n<ul>\n<li>Realizar cruzamento de dados cont\u00e1beis, financeiros e fiscais;<\/li>\n<li>Identificar padr\u00f5es estruturados de sonega\u00e7\u00e3o fiscal;<\/li>\n<li>Propor eventuais altera\u00e7\u00f5es de legisla\u00e7\u00e3o, a fim de garantir o efetivo cumprimento de obriga\u00e7\u00f5es cont\u00e1beis, financeiras e fiscais pelos contribuintes;<\/li>\n<li>Padroniza\u00e7\u00e3o de rotinas nas auditorias fiscais, contemplando a utiliza\u00e7\u00e3o de dados cont\u00e1beis e financeiros;<\/li>\n<li>Realizar estudos e coletas de modelos e boas pr\u00e1ticas existentes em outras administra\u00e7\u00f5es tribut\u00e1rias;<\/li>\n<li>Sugerir e executar a\u00e7\u00f5es de auditorias, promovendo laborat\u00f3rios de aprendizado e fixa\u00e7\u00e3o de conhecimento, no \u00e2mbito da Programa\u00e7\u00e3o Fiscal Estadual;<\/li>\n<li>Levantar necessidades t\u00e9cnicas e de sistemas, assim como sugerir conv\u00eanios com outros \u00f3rg\u00e3os ou entidades p\u00fablicas visando garantir o efetivo cumprimento das a\u00e7\u00f5es propostas;<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A Portaria tamb\u00e9m detalha os <strong>princ\u00edpios operacionais<\/strong>, como transpar\u00eancia e objetividade, al\u00e9m de nomear os respons\u00e1veis pela coordena\u00e7\u00e3o t\u00e9cnica do grupo.<\/p>\n<p>A cria\u00e7\u00e3o de n\u00facleos especializados em auditoria cont\u00e1bil no \u00e2mbito das administra\u00e7\u00f5es tribut\u00e1ria est\u00e1 alinhado \u00e0s recomenda\u00e7\u00f5es da <strong>Nota Orientativa N\u00ba I-013 do Comit\u00ea Gestor do IBS (CGIBS). <\/strong><span class=\"citation-64\">A recomenda\u00e7\u00e3o \u00e9 instituir\u00a0<\/span><span class=\"citation-64\">estruturas permanentes<\/span><span class=\"citation-64 citation-end-64\">\u00a0(n\u00facleos de auditoria cont\u00e1bil e financeira)<\/span><span class=\"citation-63\">, com o objetivo de promover o\u00a0<\/span><span class=\"citation-63\">monitoramento sistem\u00e1tico<\/span><span class=\"citation-63 citation-end-63\">\u00a0das informa\u00e7\u00f5es cont\u00e1beis e financeiras relacionadas \u00e0 apura\u00e7\u00e3o e arrecada\u00e7\u00e3o do IBS<\/span>. (Confira maiores detalhes sobres como criar estes n\u00facleos <a href=\"https:\/\/alcantara.pro.br\/portal\/2025\/11\/19\/cgibs-orienta-criacao-nucleo-de-auditoria-contabil-e-financeira\/\" target=\"_blank\" rel=\"noopener\">AQUI<\/a> e <a href=\"https:\/\/alcantara.pro.br\/portal\/2025\/12\/08\/proposta-criacao-nafic-ibs\/\" target=\"_blank\" rel=\"noopener\">AQUI<\/a>)<\/p>\n<p>Outras SEFAZ Estaduais que j\u00e1 possuem estrutura semelhante atuando na recupera\u00e7\u00e3o do cr\u00e9dito dos tributos estaduais.<\/p>\n<ul>\n<li>Alagoas (artigo 100 do Decreto N\u00ba 68.902\/2020)<\/li>\n<li>Esp\u00edrito Santo (artigo 25 do Decreto N\u00ba 4766-R\/2020)<\/li>\n<li>Goi\u00e1s (Art. 68 do Decreto n\u00ba 9.585\/2019)<\/li>\n<li>Mato Grosso (Art. 2\u00ba, Inciso VI, 11.4 do Decreto n\u00ba 774\/2020)<\/li>\n<li>Minas Gerais (Art. 26 do Decreto n\u00ba 47.348\/2018)<\/li>\n<li>Rio de Janeiro (Portaria SSER n\u00ba 181\/2019)<\/li>\n<li>Rio Grande do Norte (Portaria n\u00ba 094\/2019-GS\/SET)<\/li>\n<\/ul>\n<p>Recentemente o munic\u00edpio de Teresina criou o seu\u00a0N\u00facleo de Auditoria Cont\u00e1bil e Financeira (NACF), atrav\u00e9s da <a href=\"https:\/\/alcantara.pro.br\/portal\/2026\/04\/06\/teresina-cria-nacf\/\" target=\"_blank\" rel=\"noopener\">Portaria n\u00ba 35\/2026<\/a>.<\/p>\n<p>As atividades de auditoria cont\u00e1bil no \u00e2mbito das administra\u00e7\u00f5es tribut\u00e1rias est\u00e3o baseadas na utiliza\u00e7\u00e3o de poderosas ferramentas de auditoria, a exemplo do <a href=\"https:\/\/alcantara.pro.br\/portal\/2024\/11\/12\/relevancia-contaagil-lite-para-realizacao-auditoria-cvontabil-tributaria\/\" target=\"_blank\" rel=\"noopener\"><strong>Cont\u00e1gil Lite<\/strong><\/a>, ferramenta desenvolvida pela Receita Federal e compartilhada para estados e munic\u00edpios.<\/p>\n<p>Confira a \u00edntegra da Portaria do Paran\u00e1.<\/p>\n<div class=\"wp-block-pdfemb-pdf-embedder-viewer\"><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2026\/06\/Portaria-99-2026-NACF-Parana.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"both\" data-toolbar-fixed=\"off\">Portaria-99-2026-NACF-Parana<\/a><\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara Foi publicada a Portaria 99\/2026 no \u00e2mbito da SEFAZ Paran\u00e1, formalizando a<\/p>\n","protected":false},"author":1,"featured_media":10613,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,244],"tags":[],"class_list":["post-15524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-parana"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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