{"id":39332,"date":"2024-03-18T09:10:22","date_gmt":"2024-03-18T12:10:22","guid":{"rendered":"https:\/\/siteshom.goias.gov.br\/economia\/?page_id=39332"},"modified":"2026-10-23T12:00:27","modified_gmt":"2026-10-23T15:00:27","slug":"autorregularizacao-do-itcd","status":"publish","type":"page","link":"https:\/\/goias.gov.br\/economia\/autorregularizacao-do-itcd\/","title":{"rendered":"Autorregulariza\u00e7\u00e3o do ITCD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"39332\" class=\"elementor elementor-39332\">\n\t\t\t\t<div class=\"elementor-element elementor-element-395ac1c e-flex e-con-boxed e-con e-parent\" data-id=\"395ac1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc1c80 elementor-widget elementor-widget-n-accordion\" data-id=\"2dc1c80\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4790\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4790\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Descri\u00e7\u00e3o <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4790\" class=\"elementor-element elementor-element-9a53ac3 e-con-full e-flex e-con e-child\" data-id=\"9a53ac3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56f74a2 elementor-widget elementor-widget-text-editor\" data-id=\"56f74a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A autorregulariza\u00e7\u00e3o do ITCD \u00e9 um servi\u00e7o oferecido pela Secretaria da Economia de Goi\u00e1s que permite ao contribuinte sanear as irregularidades identificadas em malhas fiscais, decorrentes de diverg\u00eancias ou inconsist\u00eancias nos valores dos bens constantes na declara\u00e7\u00e3o de ITCD.<\/p><p>Esse servi\u00e7o est\u00e1 fundamentado no art. 441-A do Decreto n\u00ba 4.852\/1997 (RCTE) e na Instru\u00e7\u00e3o Normativa SRE n\u00ba 199\/2022.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4791\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4791\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Prazos <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4791\" class=\"elementor-element elementor-element-63633d4 e-con-full e-flex e-con e-child\" data-id=\"63633d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b07d065 elementor-widget elementor-widget-text-editor\" data-id=\"b07d065\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun Highlight SCXW122528263 BCX0\" lang=\"PT-BR\" xml:lang=\"PT-BR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW122528263 BCX0\" data-ccp-parastyle=\"Normal (Web)\">O contribuinte tem o prazo de 30 (trinta) dias, contados da ci\u00eancia no Comunicado, para realizar a\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW122528263 BCX0\" data-ccp-parastyle=\"Normal (Web)\">autorregulariza\u00e7\u00e3o<\/span><span class=\"NormalTextRun SCXW122528263 BCX0\" data-ccp-parastyle=\"Normal (Web)\">. Ap\u00f3s esse per\u00edodo, a declara\u00e7\u00e3o ser\u00e1 encaminhada para o procedimento de a\u00e7\u00e3o fiscal, sujeitando o contribuinte \u00e0s penalidades legais.<\/span><\/span><span class=\"EOP SCXW122528263 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><p>Enquanto a declara\u00e7\u00e3o n\u00e3o estiver sob a\u00e7\u00e3o fiscal, ela poder\u00e1 ser retificada; e se o valor de refer\u00eancia do bem for aceito pelo contribuinte, a declara\u00e7\u00e3o sair\u00e1 da malha fiscal e voltar\u00e1 ao status \u201cConclu\u00edda\u201d.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4792\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4792\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Documentos Necess\u00e1rios <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4792\" class=\"elementor-element elementor-element-e96d3af e-con-full e-flex e-con e-child\" data-id=\"e96d3af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f82f61f elementor-widget elementor-widget-text-editor\" data-id=\"f82f61f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><ul><li>Caso concorde com o valor de refer\u00eancia: basta retificar a declara\u00e7\u00e3o diretamente no sistema aceitando o valor; nesse caso, n\u00e3o \u00e9 necess\u00e1rio anexar documenta\u00e7\u00e3o complementar.<\/li><li>Caso discorde do valor: devem ser anexados documentos comprobat\u00f3rios (laudos, avalia\u00e7\u00f5es, fotos, etc.) que justifiquem o valor declarado originalmente. Essa justificativa s\u00f3 pode ser realizada uma vez. Se o contribuinte retificar novamente, n\u00e3o ser\u00e1 mais disponibilizado o campo \u201cJustificativa\u201d.<\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4793\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4793\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Como Proceder <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4793\" class=\"elementor-element elementor-element-84ca39f e-con-full e-flex e-con e-child\" data-id=\"84ca39f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86f76be elementor-widget elementor-widget-text-editor\" data-id=\"86f76be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"none\">O servi\u00e7o \u00e9 realizado exclusivamente de forma online pelo Sistema ITCD Web.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:120,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">O\u00a0contribuinte\u00a0pode\u00a0retificar a DITCD a qualquer momento\u00a0para corrigir os valores. Entretanto,\u00a0para proceder com a justificativa de malha fiscal, deve-se aguardar o recebimento do Comunicado oficial.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:120,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><p><b><span data-contrast=\"none\">Passo a passo:<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><ol><li><span data-contrast=\"none\">Ao receber o comunicado, o declarante dever\u00e1 acessar o Portal de Aplica\u00e7\u00f5es da Economia &#8211; Sistema ITCD Web no Portal de Aplica\u00e7\u00f5es da Economia e consultar a declara\u00e7\u00e3o que se encontra em malha fiscal;<\/span><\/li><li><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><span data-contrast=\"none\">O sistema apresentar\u00e1 as informa\u00e7\u00f5es dos bens\u00a0que apresentam\u00a0inconsist\u00eancias, comparando o valor declarado com o valor de refer\u00eancia;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:714,&quot;335559739&quot;:120,&quot;335559740&quot;:240,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><\/ol><p><span data-contrast=\"none\">\u00a03. O DECLARANTE PODER\u00c1:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559731&quot;:360,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><ol><li><b><span data-contrast=\"none\"> Retificar:<\/span><\/b>Se for aceito o valor de refer\u00eancia, a declara\u00e7\u00e3o sair\u00e1 da malha e ficar\u00e1 com status \u201cConclu\u00edda\u201d. Se o valor do bem ainda for abaixo da refer\u00eancia, a declara\u00e7\u00e3o continuar\u00e1 em malha fiscal;<\/li><li><b><span data-contrast=\"none\"> Justificar: <\/span><\/b>Caso discorde do valor de refer\u00eancia, ele poder\u00e1 manter o valor declarado. Nesse caso, ele dever\u00e1 preencher o campo de justificativa, anexar os documentos comprobat\u00f3rios, reenviar a declara\u00e7\u00e3o e aguardar a an\u00e1lise da Secretaria da Economia.<\/li><\/ol><p><strong><span style=\"color: #993300;\">Aten\u00e7\u00e3o:<\/span><\/strong> O campo \u201cJustificativa\u201d s\u00f3 \u00e9 apresentado uma vez. Se a declara\u00e7\u00e3o for retificada e enviada, n\u00e3o ser\u00e1 disponibilizado esse campo novamente.<\/p><p>Para maiores informa\u00e7\u00f5es, consulte o manual do usu\u00e1rio sobre Autorregulariza\u00e7\u00e3o do ITCD, <a href=\"https:\/\/goias.gov.br\/economia\/wp-content\/uploads\/sites\/45\/2026\/10\/Manual-Autorregularizacao-ITCD-221026.pdf\">clicando aqui<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Descri\u00e7\u00e3o A autorregulariza\u00e7\u00e3o do ITCD \u00e9 um servi\u00e7o oferecido pela Secretaria da Economia de Goi\u00e1s que permite ao contribuinte sanear as irregularidades identificadas em malhas fiscais, decorrentes de diverg\u00eancias ou inconsist\u00eancias nos valores dos bens constantes na declara\u00e7\u00e3o de ITCD. Esse servi\u00e7o est\u00e1 fundamentado no art. 441-A do Decreto n\u00ba 4.852\/1997 (RCTE) e na Instru\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-39332","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"wagner.viana","author_link":"https:\/\/goias.gov.br\/economia\/author\/wagner-viana\/"},"rttpg_comment":0,"rttpg_category":null,"rttpg_excerpt":"Descri\u00e7\u00e3o A autorregulariza\u00e7\u00e3o do ITCD \u00e9 um servi\u00e7o oferecido pela Secretaria da Economia de Goi\u00e1s que permite ao contribuinte sanear as irregularidades identificadas em malhas fiscais, decorrentes de diverg\u00eancias ou inconsist\u00eancias nos valores dos bens constantes na declara\u00e7\u00e3o de ITCD. Esse servi\u00e7o est\u00e1 fundamentado no art. 441-A do Decreto n\u00ba 4.852\/1997 (RCTE) e na Instru\u00e7\u00e3o&hellip;","_links":{"self":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/39332","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/comments?post=39332"}],"version-history":[{"count":2,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/39332\/revisions"}],"predecessor-version":[{"id":646802,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/39332\/revisions\/646802"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/media?parent=39332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}