{"id":7634,"date":"2020-12-04T09:23:24","date_gmt":"2020-12-04T12:23:24","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=7634"},"modified":"2020-12-04T09:23:24","modified_gmt":"2020-12-04T12:23:24","slug":"rfb-divulga-o-manual-eletronico-do-sigilo-fiscal-e-msf","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2020\/12\/04\/rfb-divulga-o-manual-eletronico-do-sigilo-fiscal-e-msf\/","title":{"rendered":"RFB divulga o Manual eletr\u00f4nico do sigilo fiscal (e-MSF)"},"content":{"rendered":"<p class=\" \" style=\"text-align: justify;\"><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/12\/manual-sigilofiscal-rfb-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7635 alignleft\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/12\/manual-sigilofiscal-rfb-1.png\" alt=\"\" width=\"230\" height=\"230\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/12\/manual-sigilofiscal-rfb-1.png 230w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/12\/manual-sigilofiscal-rfb-1-150x150.png 150w\" sizes=\"auto, (max-width: 230px) 100vw, 230px\" \/><\/a>O\u00a0<strong>Manual Eletr\u00f4nico do Sigilo Fiscal (e-MSF)<\/strong>, aprovado pela\u00a0<strong><span style=\"color: #3366ff;\"><a class=\"external-link\" title=\"\" href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=113904\" target=\"_blank\" rel=\"noopener noreferrer\" data-tippreview-enabled=\"false\" data-tippreview-image=\"\" data-tippreview-title=\"\">Portaria RFB n\u00ba\u00a04.820, de\u00a019\u00a0de novembro de 2020<\/a><\/span><\/strong>,\u00a0visa a consolidar\u00a0os atos normativos e interpretativos relacionados ao sigilo fiscal,\u00a0especialmente quanto\u00a0\u00e0\u00a0possibilidade\u00a0de atendimento a\u00a0demandas de autoridades judici\u00e1rias, administrativas, e de terceiros interessados, de forma a sistematizar e uniformizar os procedimentos a serem adotados\u00a0pelas unidades da Secretaria Especial da Receita Federal do Brasil (RFB).<\/p>\n<p class=\" \" style=\"text-align: justify;\">O\u00a0e-MSF tem por finalidade, ainda,\u00a0identificar a veda\u00e7\u00e3o legal imposta \u00e0 Fazenda P\u00fablica e a seus servidores quanto ao fornecimento de informa\u00e7\u00f5es protegidas por sigilo fiscal, conforme disposto no caput do\u00a0<strong><span style=\"color: #3366ff;\"><a class=\"external-link\" title=\"\" href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l5172.htm#art198\" target=\"_blank\" rel=\"noopener noreferrer\" data-tippreview-enabled=\"false\" data-tippreview-image=\"\" data-tippreview-title=\"\">art. 198 da Lei n\u00ba 5.172, de 25 de outubro de 1966<\/a><\/span><\/strong>,\u00a0C\u00f3digo Tribut\u00e1rio Nacional, e as exce\u00e7\u00f5es que relativizam a regra do sigilo fiscal, al\u00e9m de\u00a0esclarecer as consequ\u00eancias para o servidor, no \u00e2mbito administrativo, penal e civil, da inobserv\u00e2ncia do sigilo fiscal e funcional.<\/p>\n<p class=\" \" style=\"text-align: justify;\">O conte\u00fado do Manual FOI divulgado na p\u00e1gina da RFB na internet, a fim de atender \u00e0 transpar\u00eancia ativa prevista na <strong><span style=\"color: #3366ff;\"><a class=\"external-link\" title=\"\" href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_ato2011-2014\/2011\/lei\/l12527.htm\" target=\"_blank\" rel=\"noopener noreferrer\" data-tippreview-enabled=\"false\" data-tippreview-image=\"\" data-tippreview-title=\"\">Lei n\u00ba 12.527, de 18 de novembro de 2011<\/a><\/span><\/strong>, Lei de Acesso \u00e0 Informa\u00e7\u00e3o.<\/p>\n<p class=\" \" style=\"text-align: justify;\">O documento foi dividido em t\u00f3picos, com o intuito de facilitar e agilizar a pesquisa e a navega\u00e7\u00e3o pelo seu conte\u00fado.<\/p>\n<p>Acesse aqui o Manual: <a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/sigilo-fiscal\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/sigilo-fiscal<\/a><\/p>\n<p>Fonte: <a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/sigilo-fiscal\" target=\"_blank\" rel=\"noopener noreferrer\">RFB<\/a> (reda\u00e7\u00e3o adaptada)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O\u00a0Manual Eletr\u00f4nico do Sigilo Fiscal (e-MSF), aprovado pela\u00a0Portaria RFB n\u00ba\u00a04.820, de\u00a019\u00a0de novembro de 2020,\u00a0visa a<\/p>\n","protected":false},"author":1,"featured_media":7635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,16,17,169,178],"tags":[],"class_list":["post-7634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administracao-tributaria","category-auditoria-contabil-tributaria","category-c42-auditoria-fiscal","category-receita-federal","category-sigilo-bancario-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>RFB divulga o Manual eletr\u00f4nico do sigilo fiscal (e-MSF) - Prof. Alexandre Alcantara<\/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:\/\/alcantara.pro.br\/portal\/2020\/12\/04\/rfb-divulga-o-manual-eletronico-do-sigilo-fiscal-e-msf\/\" 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