{"id":3113,"date":"2018-09-20T14:28:09","date_gmt":"2018-09-20T17:28:09","guid":{"rendered":"http:\/\/ww16.ce.gov.br\/sefaz\/?page_id=3113"},"modified":"2026-02-03T14:35:02","modified_gmt":"2026-02-03T17:35:02","slug":"legislacao-tributaria","status":"publish","type":"page","link":"https:\/\/ww16.ce.gov.br\/sefaz\/legislacao-tributaria\/","title":{"rendered":"Legisla\u00e7\u00e3o Tribut\u00e1ria"},"content":{"rendered":"<div id=\"textoContainer\">\n<p>A publica\u00e7\u00e3o eletr\u00f4nica da legisla\u00e7\u00e3o n\u00e3o substitui a publica\u00e7\u00e3o oficial realizada por meio de Di\u00e1rio Oficial.<\/p>\n<h5><\/h5>\n<h5>Da Consulta Tribut\u00e1ria<\/h5>\n<p>Os par\u00e2metros jur\u00eddicos da consulta tribut\u00e1ria est\u00e3o dispostos nos artigos 160 e seguintes, do Decreto n.\u00b0 34.605 de 24 de mar\u00e7o de 2022, bem como no artigo 100, inciso III, da Lei Federal n\u00ba 5.172\/66 (CTN), os quais tratam e disciplinam o processo de consulta tribut\u00e1ria, devidamente assegurando aos contribuintes, e demais legitimados nos termos do art. 162 do Decreto n\u00b0 34.605\/2022, resposta a d\u00favida espec\u00edfica acerca da legisla\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<\/div>\n<h5><\/h5>\n<h5>Legisla\u00e7\u00e3o Dispon\u00edvel<\/h5>\n<p><a href=\"https:\/\/sefazlegis.sefaz.ce.gov.br\/portal#\/\">Clique aqui<\/a> para acessar.<\/p>\n<h5>Manual \u2013 Reten\u00e7\u00e3o e Recolhimento do IRRF para o Tesouro Estadual<\/h5>\n<p><a href=\"https:\/\/ww16.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2020\/08\/Manual_retencao_retido_na_fonte_-_IR_-_Tesouro_Estadual_-_Versao_1.0_-_17.04.2023.pdf\">Clique aqui<\/a> para acessar.<\/p>\n<h5>Por dentro da Legisla\u00e7\u00e3o<\/h5>\n<p>O informativo permite, de forma simplificada e r\u00e1pida, que o contribuinte tome conhecimento do teor das normas editadas pelo Fisco Estadual a cada 15 dias. A publica\u00e7\u00e3o tem como objetivo dar uma maior transpar\u00eancia aos normativos para que os contribuintes possam entender a legisla\u00e7\u00e3o e exercer o controle social.<\/p>\n<p><a href=\"https:\/\/ww16.ce.gov.br\/sefaz\/por-dentro-da-legislacao\/\">Clique aqui<\/a> para acess\u00e1-lo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A publica\u00e7\u00e3o eletr\u00f4nica da legisla\u00e7\u00e3o n\u00e3o substitui a publica\u00e7\u00e3o oficial realizada por meio de Di\u00e1rio Oficial. Da Consulta Tribut\u00e1ria Os par\u00e2metros jur\u00eddicos da consulta tribut\u00e1ria est\u00e3o dispostos nos artigos 160 e seguintes, do Decreto n.\u00b0 34.605 de 24 de mar\u00e7o de 2022, bem como no artigo 100, inciso III, da Lei Federal n\u00ba 5.172\/66 (CTN), [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-3113","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legisla\u00e7\u00e3o Tribut\u00e1ria - SEFAZ<\/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:\/\/ww16.ce.gov.br\/sefaz\/legislacao-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legisla\u00e7\u00e3o Tribut\u00e1ria - SEFAZ\" \/>\n<meta property=\"og:description\" content=\"A publica\u00e7\u00e3o eletr\u00f4nica da legisla\u00e7\u00e3o n\u00e3o substitui a publica\u00e7\u00e3o oficial realizada por meio de Di\u00e1rio Oficial. Da Consulta Tribut\u00e1ria Os par\u00e2metros jur\u00eddicos da consulta tribut\u00e1ria est\u00e3o dispostos nos artigos 160 e seguintes, do Decreto n.\u00b0 34.605 de 24 de mar\u00e7o de 2022, bem como no artigo 100, inciso III, da Lei Federal n\u00ba 5.172\/66 (CTN), [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ww16.ce.gov.br\/sefaz\/legislacao-tributaria\/\" \/>\n<meta property=\"og:site_name\" content=\"SEFAZ\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-03T17:35:02+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ww16.ce.gov.br\/sefaz\/legislacao-tributaria\/\",\"url\":\"https:\/\/ww16.ce.gov.br\/sefaz\/legislacao-tributaria\/\",\"name\":\"Legisla\u00e7\u00e3o Tribut\u00e1ria - SEFAZ\",\"isPartOf\":{\"@id\":\"https:\/\/ww16.ce.gov.br\/sefaz\/#website\"},\"datePublished\":\"2018-09-20T17:28:09+00:00\",\"dateModified\":\"2026-02-03T17:35:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/ww16.ce.gov.br\/sefaz\/legislacao-tributaria\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ww16.ce.gov.br\/sefaz\/legislacao-tributaria\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/ww16.ce.gov.br\/sefaz\/legislacao-tributaria\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/ww16.ce.gov.br\/sefaz\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legisla\u00e7\u00e3o Tribut\u00e1ria\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ww16.ce.gov.br\/sefaz\/#website\",\"url\":\"https:\/\/ww16.ce.gov.br\/sefaz\/\",\"name\":\"Secretaria da Fazenda\",\"description\":\"Portal SEFAZ\",\"publisher\":{\"@id\":\"https:\/\/ww16.ce.gov.br\/sefaz\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/ww16.ce.gov.br\/sefaz\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/ww16.ce.gov.br\/sefaz\/#organization\",\"name\":\"Secretaria da Fazenda\",\"url\":\"https:\/\/ww16.ce.gov.br\/sefaz\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/ww16.ce.gov.br\/sefaz\/#\/schema\/logo\/image\/\",\"url\":\"http:\/\/ww16.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/61\/2018\/05\/sefaz-clara2.png\",\"contentUrl\":\"http:\/\/ww16.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/61\/2018\/05\/sefaz-clara2.png\",\"width\":559,\"height\":106,\"caption\":\"Secretaria da Fazenda\"},\"image\":{\"@id\":\"https:\/\/ww16.ce.gov.br\/sefaz\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legisla\u00e7\u00e3o Tribut\u00e1ria - SEFAZ","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ww16.ce.gov.br\/sefaz\/legislacao-tributaria\/","og_locale":"pt_BR","og_type":"article","og_title":"Legisla\u00e7\u00e3o Tribut\u00e1ria - SEFAZ","og_description":"A publica\u00e7\u00e3o eletr\u00f4nica da legisla\u00e7\u00e3o n\u00e3o substitui a publica\u00e7\u00e3o oficial realizada por meio de Di\u00e1rio Oficial. 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