{"id":8937,"date":"2021-12-30T10:52:25","date_gmt":"2021-12-30T13:52:25","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=8937"},"modified":"2023-11-14T19:19:37","modified_gmt":"2023-11-14T19:19:37","slug":"manual-eletronico-do-sigilo-fiscal","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2021\/12\/30\/manual-eletronico-do-sigilo-fiscal\/","title":{"rendered":"Publicado o Manual Eletr\u00f4nico do Sigilo Fiscal (e-MSF)"},"content":{"rendered":"<div class=\"row\">\n<div class=\"row-content\">\n<div class=\"column col-md-12 \" data-panel=\"\">\n<div id=\"e4e6a073-fadc-441d-b726-0414966e4a95\" class=\"tile tile-default\">\n<div class=\"outstanding-header tile-content\">\n<p class=\"outstanding-title\"><span style=\"text-align: justify; font-size: 16px;\">O Manual Eletr\u00f4nico do Sigilo Fiscal (e-MSF), aprovado pela <\/span><strong style=\"text-align: justify; font-size: 16px;\"><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\" 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><span style=\"text-align: justify; font-size: 16px;\">,\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).<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"row\">\n<div class=\"row-content\">\n<div class=\"column col-md-12 \" data-panel=\"\">\n<div id=\"b7833a0c-8d00-4e75-932d-3b3cfa9dafc0\" class=\"tile tile-default\">\n<div class=\"cover-richtext-tile tile-content\">\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\" 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>Fonte: Receita Federal &#8211; saiba mais <a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/sigilo-fiscal\" target=\"_blank\" rel=\"noopener\">aqui<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/sigilo-fiscal\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8939\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2021\/12\/manual-sigilo-fiscal-02.png\" alt=\"\" width=\"807\" height=\"532\" \/><\/a><\/p>\n<hr \/>\n<ul>\n<li><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/sigilo-fiscal\/aspectos-gerais-sobre-o-sigilo-fiscal\" target=\"_blank\" rel=\"noopener\">Aspectos gerais sobre o sigilo fiscal<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/sigilo-fiscal\/sigilo-fiscal-excecoes-de-acordo-com-CTN\" target=\"_blank\" rel=\"noopener\">Sigilo fiscal e suas exce\u00e7\u00f5es de acordo com o C\u00f3digo Tribut\u00e1rio Nacional<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/sigilo-fiscal\/informacoes-nao-protegidas-por-sigilo-fiscal-mas-protegidas-por-sigilo-funcional\" target=\"_blank\" rel=\"noopener\">Informa\u00e7\u00f5es n\u00e3o protegidas por sigilo fiscal, mas protegidas por sigilo funcional<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/sigilo-fiscal\/possibilidade-de-fornecimento-de-informacoes-protegidas-por-sigilo-fiscal-por-orgao-ou-autoridade-solicitante-ou-requisitante\" target=\"_blank\" rel=\"noopener\">Possibilidade de fornecimento de informa\u00e7\u00f5es protegidas por sigilo fiscal por \u00f3rg\u00e3o ou autoridade solicitante ou requisitante<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\/assuntos\/orientacao-tributaria\/sigilo-fiscal\/consequencias-pela-inobservancia-do-sigilo-fiscal-e-do-sigilo-funcional\" target=\"_blank\" rel=\"noopener\">Consequ\u00eancias pela inobserv\u00e2ncia do sigilo fiscal e do sigilo funcional<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>O Manual Eletr\u00f4nico do Sigilo Fiscal (e-MSF), aprovado pela Portaria RFB n\u00ba\u00a04.820, de\u00a019\u00a0de novembro de<\/p>\n","protected":false},"author":1,"featured_media":7635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[178],"tags":[],"class_list":["post-8937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sigilo-bancario-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast 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