{"id":15797,"date":"2026-10-23T17:00:35","date_gmt":"2026-10-23T17:00:35","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=15797"},"modified":"2026-10-26T15:47:33","modified_gmt":"2026-10-26T15:47:33","slug":"sefaz-mt-apresenta-estudo-reunuiao-encat","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2026\/10\/23\/sefaz-mt-apresenta-estudo-reunuiao-encat\/","title":{"rendered":"Sefaz MT apresenta estudo para aprimorar fiscaliza\u00e7\u00e3o tribut\u00e1ria em reuni\u00e3o do Encat"},"content":{"rendered":"<blockquote><p><em><strong>Trabalho desenvolvido busca fortalecer os fundamentos das cobran\u00e7as de tributos e contribuir para o combate \u00e0 sonega\u00e7\u00e3o fiscal<\/strong><\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\">A Secretaria de Fazenda de Mato Grosso (Sefaz-MT) apresentou, na segunda-feira (19.10), uma estrat\u00e9gia para fortalecer a fiscaliza\u00e7\u00e3o tribut\u00e1ria e a defesa dos cr\u00e9ditos tribut\u00e1rios contestados pelos contribuintes. O trabalho foi compartilhado durante reuni\u00e3o ordin\u00e1ria virtual do Grupo de Trabalho de Auditoria Fisco-Cont\u00e1bil do Encontro Nacional de Coordenadores e Administradores Tribut\u00e1rios Estaduais (Encat).<\/p>\n<p style=\"text-align: justify;\">A iniciativa foi desenvolvida pela <strong>Coordenadoria de Auditoria Cont\u00e1bil e Financeira (CACF)<\/strong>, vinculada \u00e0 Superintend\u00eancia de Fiscaliza\u00e7\u00e3o (Sufis), e consiste na produ\u00e7\u00e3o de artigos cient\u00edficos baseados em situa\u00e7\u00f5es identificadas durante as auditorias. Os estudos dever\u00e3o compor a colet\u00e2nea T\u00f3picos de Auditoria Cont\u00e1bil e Financeira Aplicada aos Tributos \u2013 Volume 1, com lan\u00e7amento previsto para o primeiro semestre de 2027, com o apoio do Sindifisco.<\/p>\n<p style=\"text-align: justify;\">A apresenta\u00e7\u00e3o foi conduzida pelo fiscal de tributos estaduais e coordenador da CACF, Wagner de Araujo Rodrigues, e pelo fiscal de tributos estaduais Marcos Toshio Yamamoto, tamb\u00e9m integrante da unidade.<\/p>\n<p style=\"text-align: justify;\">Segundo Marcos Toshio, a iniciativa busca enfrentar um dos principais desafios das administra\u00e7\u00f5es tribut\u00e1rias: garantir que os cr\u00e9ditos constitu\u00eddos pela fiscaliza\u00e7\u00e3o sejam mantidos ap\u00f3s a an\u00e1lise de recursos administrativos e processos judiciais.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u201cIdentificamos a necessidade de ampliar a produ\u00e7\u00e3o de estudos especializados que ajudem a fundamentar os procedimentos de fiscaliza\u00e7\u00e3o. Nossa proposta \u00e9 reunir o conhecimento adquirido nas auditorias e transform\u00e1-lo em material t\u00e9cnico que possa subsidiar a an\u00e1lise e a defesa dos cr\u00e9ditos tribut\u00e1rios\u201d<\/span>, explicou Marcos Toshio.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Durante a reuni\u00e3o, a equipe apresentou como exemplo um estudo sobre situa\u00e7\u00f5es em que empresas mant\u00eam d\u00edvidas registradas na contabilidade sem comprova\u00e7\u00e3o de sua exist\u00eancia, pr\u00e1tica conhecida como passivo fict\u00edcio, que pode indicar receitas n\u00e3o declaradas.<\/p>\n<p style=\"text-align: justify;\">O trabalho discute o prazo que o Fisco possui para constituir cr\u00e9ditos tribut\u00e1rios nesses casos e apresenta uma interpreta\u00e7\u00e3o jur\u00eddica diferente da estabelecida na S\u00famula 144 do Conselho Administrativo de Recursos Fiscais (Carf).<\/p>\n<p style=\"text-align: justify;\">O superintendente de Fiscaliza\u00e7\u00e3o, Jos\u00e9 Carlos Bezerra, acompanhou a apresenta\u00e7\u00e3o e destacou a import\u00e2ncia da iniciativa para o aperfei\u00e7oamento das atividades fiscais.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">\u201cA produ\u00e7\u00e3o desses estudos fortalece a atua\u00e7\u00e3o dos nossos auditores e contribui para a qualidade dos procedimentos de fiscaliza\u00e7\u00e3o. \u00c9 uma iniciativa importante para dar mais seguran\u00e7a \u00e0s cobran\u00e7as tribut\u00e1rias e aprimorar o combate \u00e0 sonega\u00e7\u00e3o\u201d<\/span>, destacou Jos\u00e9 Carlos.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Tamb\u00e9m participaram da reuni\u00e3o a presidente do Conselho de Contribuintes, Maria C\u00e9lia Pereira, e o coordenador em exerc\u00edcio da CJIC, Willian Rossi, al\u00e9m de outros integrantes da CACF\/Sufis.<\/p>\n<hr \/>\n<p><strong>Fonte:<\/strong> <a href=\"https:\/\/www5.sefaz.mt.gov.br\/w\/sefaz-apresenta-estudo-para-aprimorar-fiscaliza%C3%A7%C3%A3o-tribut%C3%A1ria-em-reuni%C3%A3o-do-encat\" target=\"_blank\" rel=\"noopener\">SEFAZ MT | 22.10.2026<\/a><\/p>\n<p>Mais not\u00edcias sobre Auditoria Cont\u00e1bil na SEFAZ Mato Grosso\u00a0 &#8211; <a href=\"https:\/\/alcantara.pro.br\/portal\/category\/sefaz\/mato-grosso\/\" target=\"_blank\" rel=\"noopener\">Aqui<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trabalho desenvolvido busca fortalecer os fundamentos das cobran\u00e7as de tributos e contribuir para o combate<\/p>\n","protected":false},"author":1,"featured_media":15798,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,83,234],"tags":[],"class_list":["post-15797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-encat","category-mato-grosso"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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