{"id":27665,"date":"2025-11-28T17:39:01","date_gmt":"2025-11-28T20:39:01","guid":{"rendered":"https:\/\/oab.estrategia.com\/portal\/?p=27665"},"modified":"2025-11-28T17:41:31","modified_gmt":"2025-11-28T20:41:31","slug":"caiu-na-oab-imposto-de-renda-e-pagamentos","status":"publish","type":"post","link":"https:\/\/oab.estrategia.com\/portal\/caiu-na-oab-imposto-de-renda-e-pagamentos\/","title":{"rendered":"CAIU NA OAB: imposto de renda e pagamentos!"},"content":{"rendered":"\n<p>O Imposto de Renda \u00e9 um tributo federal que incide sobre os ganhos de pessoas f\u00edsicas e jur\u00eddicas ao longo do ano, como sal\u00e1rios, rendimentos de investimentos, alugu\u00e9is e lucros.<\/p>\n\n\n\n<p>Ele funciona como uma contribui\u00e7\u00e3o obrigat\u00f3ria ao governo, calculada de acordo com a renda obtida: quanto maior o ganho, maior pode ser o valor a pagar, seguindo o princ\u00edpio da progressividade.<\/p>\n\n\n\n<p>Todos os anos, os contribuintes devem declarar seus rendimentos \u00e0 Receita Federal, que verifica se houve imposto pago a mais (resultando em restitui\u00e7\u00e3o) ou a menos, gerando imposto a pagar.<\/p>\n\n\n\n<p><strong>Aten\u00e7\u00e3o, futuro(a) advogado(a)!<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O tema\u00a0<strong>imposto de renda <\/strong>tem tudo para aparecer em sua\u00a0<strong>prova da OAB<\/strong>, especialmente na disciplina de\u00a0<strong>Direito Tribut\u00e1rio ou Administrativo<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Por isso, preparamos este conte\u00fado com\u00a0<strong>quest\u00f5es recentes dos Exames de Ordem<\/strong>\u00a0e, ao final, uma\u00a0<strong>quest\u00e3o pr\u00e1tica exclusiva<\/strong>\u00a0para voc\u00ea testar seus conhecimentos e entender como o tema pode ser cobrado.<\/p>\n\n\n<a id=\"cta-icon\" href=\"https:\/\/sndflw.com\/i\/1-fase-da-oab-grupo\" target=\"blank\" style=\"background:rgb(174,10,11)\">\n            <img decoding=\"async\" src=\"https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2023\/12\/07160715\/whatsapp_1385.webp\" alt=\"\" alt=\"whatsapp_1385\"><span > Acesse agora o Grupo de Estudos para 1\u00aa fase da OAB<\/span><\/a>\n\n\n<a id=\"cta-icon\" href=\"https:\/\/sndflw.com\/i\/2-fase-da-oab-grupo\" target=\"blank\" style=\"background:rgb(174,10,11)\">\n            <img decoding=\"async\" src=\"https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2023\/12\/07160715\/whatsapp_1385.webp\" alt=\"\" alt=\"whatsapp_1385\"><span > Acesse agora o grupo de estudos para a 2\u00aa fase da OAB! <\/span><\/a>\n\n\n\n<div class=\"wp-block-cover\" style=\"min-height:145px;aspect-ratio:unset;\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim\"><\/span><img decoding=\"async\" width=\"1024\" height=\"190\" class=\"wp-block-cover__image-background wp-image-2272\" alt=\"\" src=\"https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2022\/08\/19111944\/assinatura-oab-banner-exame-de-ordem-oab-assinatura-curso-oab-1024x190.jpg\" style=\"object-position:58% 29%\" data-object-fit=\"cover\" data-object-position=\"58% 29%\" srcset=\"https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2022\/08\/19111944\/assinatura-oab-banner-exame-de-ordem-oab-assinatura-curso-oab-1024x190.jpg 1024w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2022\/08\/19111944\/assinatura-oab-banner-exame-de-ordem-oab-assinatura-curso-oab-300x56.jpg 300w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2022\/08\/19111944\/assinatura-oab-banner-exame-de-ordem-oab-assinatura-curso-oab-768x143.jpg 768w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2022\/08\/19111944\/assinatura-oab-banner-exame-de-ordem-oab-assinatura-curso-oab-1536x285.jpg 1536w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2022\/08\/19111944\/assinatura-oab-banner-exame-de-ordem-oab-assinatura-curso-oab-380x71.jpg 380w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2022\/08\/19111944\/assinatura-oab-banner-exame-de-ordem-oab-assinatura-curso-oab-800x149.jpg 800w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2022\/08\/19111944\/assinatura-oab-banner-exame-de-ordem-oab-assinatura-curso-oab-1160x215.jpg 1160w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2022\/08\/19111944\/assinatura-oab-banner-exame-de-ordem-oab-assinatura-curso-oab-150x28.jpg 150w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2022\/08\/19111944\/assinatura-oab-banner-exame-de-ordem-oab-assinatura-curso-oab.jpg 1890w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<h3 id=\"assinatura-oab\" class=\"titulo-assinatura\">Assinatura OAB<\/h3>\n<p class=\"subtitulo-assinatura\" style=\"display:block!important; line-height: 0;\">Conte\u00fado completo para a 1\u00aa e 2\u00aa fase da OAB.<\/p>\n<a target=\"_blank\" href=\"https:\/\/oab.estrategia.com\/curso\/assinatura-oab\/\" rel=\"noopener\"><button style=\"border-radius: 10px; text-transform: capitalize;\">Acessar<\/button><\/a>\n<\/div><\/div>\n\n\n\n<p><em>Conte\u00fado completo e atualizado at\u00e9 voc\u00ea obter a aprova\u00e7\u00e3o na OAB. Conhe\u00e7a o LDI &#8211; \ud83d\udcbbLivro Digital Interativo: exclusividade da Assinatura OAB!<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-como-o-tema-ja-caiu-nas-provas-da-oab\"><span id=\"como-o-tema-ja-caiu-nas-provas-da-oab\">Como o tema j\u00e1 caiu nas provas da OAB?<\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-white-color has-text-color has-background has-link-color wp-elements-079b4acd09e2daa95767ebee2ff41e0c\" id=\"h-43o-exame-de-ordem-unificado\" style=\"background:linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 39%,rgb(107,0,62) 100%)\"><span id=\"43o-exame-de-ordem-unificado\">43o EXAME DE ORDEM UNIFICADO<\/span><\/h3>\n\n\n\n<pre class=\"wp-block-preformatted\">Jo\u00e3o da Silva, profissional liberal, foi notificado pela Administra\u00e7\u00e3o Tribut\u00e1ria Federal, em 20 de janeiro de 2023, para prestar esclarecimentos sobre poss\u00edveis rendimentos n\u00e3o declarados recebidos no ano de 2019. Tais rendimentos foram identificados por meio de movimenta\u00e7\u00e3o financeira de sua conta banc\u00e1ria, a partir da Lei Complementar Federal n\u00ba XXX\/2022, publicada em 15 de dezembro de 2022, que alterou os crit\u00e9rios de fiscaliza\u00e7\u00e3o, ampliando os poderes de investiga\u00e7\u00e3o do Fisco Federal, permitindo a este acesso aos dados financeiros banc\u00e1rios dos contribuintes (apenas cr\u00e9ditos e d\u00e9bitos) para fins de fiscaliza\u00e7\u00e3o, lan\u00e7amento tribut\u00e1rio e cobran\u00e7a de Imposto sobre a Renda.<br>Irresignado com a notifica\u00e7\u00e3o relativa aos fatos ocorridos v\u00e1rios anos atr\u00e1s, Jo\u00e3o consulta seu(sua) advogado(a), que emite um sucinto parecer e uma orienta\u00e7\u00e3o jur\u00eddica. Diante desse cen\u00e1rio e de acordo com o C\u00f3digo Tribut\u00e1rio Nacional (CTN), assinale a afirmativa correta.<br><br><strong>(A)<\/strong> A notifica\u00e7\u00e3o \u00e9 inconstitucional por violar o princ\u00edpio da irretroatividade tribut\u00e1ria, uma vez que a referida nova lei s\u00f3 poderia produzir efeitos a partir da sua publica\u00e7\u00e3o.<br><strong>(B)<\/strong> Por n\u00e3o ter respeitado a anterioridade nonagesimal, que imporia a vig\u00eancia e efic\u00e1cia daquela nova lei somente a partir do meio do m\u00eas de mar\u00e7o de 2023, a notifica\u00e7\u00e3o \u00e9 indevida.<br><strong>(C)<\/strong> A notifica\u00e7\u00e3o \u00e9 regular e atende \u00e0s regras constitucionais e \u00e0s do CTN, devendo Jo\u00e3o da Silva prestar os esclarecimentos quanto aos rendimentos recebidos e, se for o caso, recolher o imposto devido com os acr\u00e9scimos devidos.<br><strong>(D) <\/strong>N\u00e3o poder\u00e1 ocorrer lan\u00e7amento tribut\u00e1rio fundado em dados obtidos a partir de fiscaliza\u00e7\u00e3o com base na Lei Complementar n\u00ba XXX\/2022, j\u00e1 que ela instituiu novos crit\u00e9rios de apura\u00e7\u00e3o ou processos de fiscaliza\u00e7\u00e3o depois da ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o.<\/pre>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\">RESPOSTA CORRETA &#8211; LETRA C<\/a><\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading has-white-color has-text-color has-background has-link-color wp-elements-e525b57a1d25b80e16f1801a450375e8\" id=\"h-41o-exame-do-ordem-unificado\" style=\"background:linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 31%,rgb(107,0,62) 100%)\"><span id=\"41o-exame-do-ordem-unificado\">41o EXAME DO ORDEM UNIFICADO<\/span><\/h3>\n\n\n\n<pre class=\"wp-block-preformatted\">Jos\u00e9, aposentado pelo Regime Geral de Previd\u00eancia Social (RGPS) desde 2020, foi diagnosticado como portador de neoplasia maligna (c\u00e2ncer), em janeiro de 2022, comprovada por diversos exames m\u00e9dicos inequ\u00edvocos. Em janeiro de 2023, apresentou pedido administrativo de isen\u00e7\u00e3o do Imposto de Renda sobre proventos de aposentadoria, mas o \u00f3rg\u00e3o administrativo competente negou o pleito, sob a alega\u00e7\u00e3o de que tal doen\u00e7a lhe acometera ap\u00f3s a sua aposentadoria, fato que lhe retiraria tal direito, deixando de analisar a documenta\u00e7\u00e3o comprobat\u00f3ria da doen\u00e7a.<br><br>Sem recorrer da recusa administrativa, Jos\u00e9 ajuizou a\u00e7\u00e3o ordin\u00e1ria pr\u00f3pria, juntando os mesmos documentos que antes foram apresentados administrativamente e, levantados os argumentos jur\u00eddicos pr\u00f3prios, pediu, tamb\u00e9m, a restitui\u00e7\u00e3o do imposto pago desde a data do diagn\u00f3stico da doen\u00e7a. A senten\u00e7a da Vara \u00danica Federal da Subse\u00e7\u00e3o Judici\u00e1ria do Munic\u00edpio Alfa, Se\u00e7\u00e3o Judici\u00e1ria do Estado Beta, foi improcedente, e baseou-se em tr\u00eas fundamentos:<br><br><strong>i)<\/strong> que havia falta de interesse de agir, pois s\u00f3 teria direito de ajuizar a a\u00e7\u00e3o ap\u00f3s esgotar os pedidos na via administrativa;<br><strong>ii) <\/strong>que a doen\u00e7a lhe acometera ap\u00f3s a sua aposentadoria, fato superveniente e que lhe retiraria o direito \u00e0 isen\u00e7\u00e3o tribut\u00e1ria; e<br><strong>iii) <\/strong>que, embora estivesse fartamente comprovada a doen\u00e7a, n\u00e3o teria apresentado laudo m\u00e9dico oficial de servi\u00e7o p\u00fablico, n\u00e3o podendo aceitar-se apenas os exames e um laudo de m\u00e9dico particular. Diante desse cen\u00e1rio, como advogado(a) de Jos\u00e9 (que n\u00e3o \u00e9 benefici\u00e1rio de gratuidade de justi\u00e7a), e sabendo que j\u00e1 se passaram sete dias \u00fateis da intima\u00e7\u00e3o da senten\u00e7a, elabore a pe\u00e7a processual cab\u00edvel para impugnar tal decis\u00e3o.<br><br><strong>(Valor: 5,00)<\/strong><\/pre>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/s.oab.org.br\/arquivos\/2024\/10\/66ea33c4-1373-47b1-975f-8dd09dd9365d.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">VEJA O PADR\u00c3O DE RESPOSTAS DEFINITIVO<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-exemplo-pratico-de-como-a-questao-pode-aparecer-na-prova-da-oab-45\"><span id=\"exemplo-pratico-de-como-a-questao-pode-aparecer-na-prova-da-oab-45\">Exemplo pr\u00e1tico de como a quest\u00e3o pode aparecer na prova da OAB 45<\/span><\/h2>\n\n\n\n<pre class=\"wp-block-preformatted\">Jo\u00e3o da Silva, profissional liberal, foi notificado pela Administra\u00e7\u00e3o Tribut\u00e1ria Federal em 20 de janeiro de 2023 para prestar esclarecimentos sobre rendimentos n\u00e3o declarados referentes ao ano-calend\u00e1rio 2019. Considerando o disposto no C\u00f3digo Tribut\u00e1rio Nacional (CTN), assinale a alternativa <strong>CORRETA<\/strong>:<br><br><strong>A)<\/strong> O direito da Fazenda P\u00fablica de constituir o cr\u00e9dito tribut\u00e1rio referente a 2019 j\u00e1 estava extinto por decad\u00eancia em 20\/01\/2023, pois o prazo decadencial quinquenal come\u00e7ou a correr em 01\/01\/2019.<br><strong>B)<\/strong> O direito da Fazenda P\u00fablica de constituir o cr\u00e9dito tribut\u00e1rio referente a 2019 n\u00e3o estava extinto em 20\/01\/2023, pois o prazo decadencial quinquenal come\u00e7ou a correr em 01\/01\/2020 e s\u00f3 se extinguiria ao final de 31\/12\/2024.<br><strong>C)<\/strong> O direito da Fazenda P\u00fablica estava extinto em 20\/01\/2023 somente se o contribuinte j\u00e1 tivesse pago parte do imposto em 2019; caso contr\u00e1rio, o prazo come\u00e7ou em 01\/01\/2019.<br><strong>D)<\/strong> A decad\u00eancia s\u00f3 se aplica \u00e0 cobran\u00e7a administrativa; para fins de lan\u00e7amento judicial o prazo \u00e9 de 10 (dez) anos, de modo que em 20\/01\/2023 o direito n\u00e3o estaria extinto.<br><strong>E)<\/strong> O prazo decadencial quinquenal s\u00f3 come\u00e7a a correr a partir da ci\u00eancia formal do contribuinte, de modo que, se o contribuinte s\u00f3 foi notificado em 20\/01\/2023, o prazo teria come\u00e7ado nessa data.<\/pre>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\">RESPOSTA CORRETA &#8211; LETRA B<\/a><\/div>\n<\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A alternativa <strong>B<\/strong> est\u00e1 correta porque aplica corretamente a <strong>regra geral de decad\u00eancia tribut\u00e1ria prevista no art. 173, I, do CTN<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\"><em><em>Quer ficar por dentro de todas as atualiza\u00e7\u00f5es dos exames de ordem? Acesse:<\/em><\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center has-white-color has-text-color has-background has-link-color wp-elements-c25ecd04daee58144f7f8d7ae1fee7b6\" id=\"h-ultimas-noticias-oab-editais-prazos-e-muito-mais\" style=\"background:linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 31%,rgb(107,0,62) 88%)\"><span id=\"ultimas-noticias-oab-editais-prazos-e-muito-mais\"><a href=\"https:\/\/oab.estrategia.com\/portal\/oab-ultimas-noticias\/\" target=\"_blank\" ><em><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">\u00daltimas not\u00edcias OAB: editais, prazos e muito mais<\/mark><\/em><\/a><\/span><\/h3>\n\n\n\n<p><strong><em>Leia tamb\u00e9m:<\/em><\/strong><\/p>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/oab.estrategia.com\/portal\/valor-anuidade-oab\/\">Tabela Anuidade OAB 2026: pre\u00e7os para todos os estados do Brasil!<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/oab.estrategia.com\/portal\/emitir-certificado-aprovacao-oab\/\">Como emitir o certificado de aprova\u00e7\u00e3o na OAB: veja o passo a passo<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/oab.estrategia.com\/portal\/ead-deveria-ser-permitido-em-direito\/\">EAD deveria ser permitido em Direito?<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/oab.estrategia.com\/portal\/incompatibilidade-impedimento-oab-diferenca\/\">Incompatibilidade e impedimento na OAB: entenda as diferen\u00e7as<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/oab.estrategia.com\/portal\/advogado-pode-expor-casos-nas-redes-sociais\/\">Advogado pode expor casos nas redes sociais?<\/a><\/li>\n<\/ul>\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-prepare-se-com-estrategia-oab\"><span id=\"prepare-se-com-estrategia-oab\"><em>Prepare-se com Estrat\u00e9gia OAB:<\/em><\/span><\/h2>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-cover\" style=\"min-height:84px;aspect-ratio:unset;\"><img decoding=\"async\" width=\"1160\" height=\"215\" class=\"wp-block-cover__image-background wp-image-15434\" alt=\"\" src=\"https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2025\/01\/31012626\/Banner-curso-de-ingles-no-seu-ritmo-vermelho-e-azul-moderno-1160-x-215-px.png\" style=\"object-position:100% 28%\" data-object-fit=\"cover\" data-object-position=\"100% 28%\" srcset=\"https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2025\/01\/31012626\/Banner-curso-de-ingles-no-seu-ritmo-vermelho-e-azul-moderno-1160-x-215-px.png 1160w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2025\/01\/31012626\/Banner-curso-de-ingles-no-seu-ritmo-vermelho-e-azul-moderno-1160-x-215-px-300x56.png 300w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2025\/01\/31012626\/Banner-curso-de-ingles-no-seu-ritmo-vermelho-e-azul-moderno-1160-x-215-px-1024x190.png 1024w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2025\/01\/31012626\/Banner-curso-de-ingles-no-seu-ritmo-vermelho-e-azul-moderno-1160-x-215-px-768x142.png 768w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2025\/01\/31012626\/Banner-curso-de-ingles-no-seu-ritmo-vermelho-e-azul-moderno-1160-x-215-px-380x70.png 380w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2025\/01\/31012626\/Banner-curso-de-ingles-no-seu-ritmo-vermelho-e-azul-moderno-1160-x-215-px-800x148.png 800w, https:\/\/oab.estrategia.com\/portal\/wp-content\/uploads\/2025\/01\/31012626\/Banner-curso-de-ingles-no-seu-ritmo-vermelho-e-azul-moderno-1160-x-215-px-150x28.png 150w\" sizes=\"(max-width: 1160px) 100vw, 1160px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<h3 id=\"cursos-para-a-2a-fase-da-oab\" class=\"titulo-assinatura\">Cursos para a 2\u00aa Fase da OAB<\/h3>\n<p class=\"subtitulo-assinatura\" style=\"display:block!important; line-height: 0;\">Conhe\u00e7a os cursos!<\/p>\n<a target=\"_blank\" href=\"https:\/\/oab.estrategia.com\/concursos\/cursos\/segunda-fase-oab\" rel=\"noopener\"><button style=\"border-radius: 10px; text-transform: capitalize;\">Acessar<\/button><\/a>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" 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