Diferença Entre Obrigação Principal e Acessória

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Última Atualização 29 de novembro de 2021

A grande diferença entre obrigação tributária principal e acessória é o pagamento.

Assim, se envolver pecúnia, isto é, dinheiro, seja pagando o principal ou a multa, trata-se de uma obrigação principal. Qualquer outro ato que o sujeito passivo esteja submetido, mas que não envolva dinheiro, trata-se de obrigação acessória.

Desse modo, obrigação acessória é qualquer ato (dar, fazer ou não fazer) – que não seja pagamento – no interesse da fazenda pública que o sujeito passivo está obrigado. Como exemplo de obrigação acessória temos a escrituração de livros contábeis, permissão de fiscalização, declaração do imposto de renda, etc.

FCC (2019):

QUESTÃO ERRADA: Conforme o Código Tributário Nacional (CTN), a obrigação tributária: decorre da legislação tributária e tem por objeto as prestações, positivas, de pagar, ou negativas, de receber, tributos, decorrentes da utilização, ou não utilização, dos serviços públicos federais, estaduais ou municipais, pelo cidadão residente no país.

Art. 113, § 2º A obrigação acessória decorre da legislação tributária e tem por objeto as prestações, positivas ou negativas, nela previstas no interesse da arrecadação ou da fiscalização dos tributos.

FCC (2018):

QUESTÃO CERTA: O Código Tributário Nacional, em seu art. 113, distingue, com muita clareza e objetividade, as obrigações tributárias principais das obrigações tributárias acessórias. Com base neste mesmo Código: a obrigação tributária principal surge com a ocorrência do fato gerador da obrigação principal, o qual deve estar previsto em lei, enquanto que a obrigação tributária acessória decorre da legislação tributária e, por conseguinte, pode estar prevista, por exemplo, em decreto regulamentador.

FCC (2019):

QUESTÃO CERTA: Conforme o Código Tributário Nacional (CTN), a obrigação tributária: principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

CORRETA. Art. 113, § 1º A obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

 CEBRASPE (2021):

QUESTÃO ERRADA: Em relação às penalidades pecuniárias decorrentes da inobservância das obrigações tributárias, é vedada a conversão da obrigação acessória em obrigação principal.

Art. 113, § 3º A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente à penalidade pecuniária.

QUESTÃO CERTA: Acerca da obrigação tributária, julgue o item subsequente. A obrigação tributária principal tem como objeto o pagamento do tributo devido ou a penalidade pecuniária, que se extinguirá juntamente com o crédito dela decorrente.

Gabarito: Certo.

Art. 113. A obrigação tributária é principal ou acessória.

§ 1º A obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

§ 2º A obrigação acessória decorre da legislação tributária e tem por objeto as prestações, positivas ou negativas, nela previstas no interesse da arrecadação ou da fiscalização dos tributos.

§ 3º A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente à penalidade pecuniária.

CTN

QUESTÃO CERTA: A obrigação principal é de natureza patrimonial; a obrigação acessória, de natureza não patrimonial.

O CTN classifica a obrigação tributária em principal e acessória. A primeira consiste em uma obrigação de dar dinheiro; já a segunda em obrigação de fazer, não fazer ou tolerar que se faça. Leia o teor do art. 113 do CTN adiante:

Art. 113. A obrigação tributária é principal ou acessória.

§ 1º A obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

§ 2º A obrigação acessória decorre da legislação tributária e tem por objeto as prestações, positivas ou negativas, nela previstas no interesse da arrecadação ou da fiscalização dos tributos.

QUESTÃO CERTA: Obrigação principal pode ter por objeto o pagamento de penalidade tributária.

Art. 113. A obrigação tributária é principal ou acessória.

§ 3º A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente à penalidade pecuniária.

QUESTÃO CERTA: De acordo com o Código Tributário Nacional, constitui um traço distintivo entre a obrigação tributária principal e a obrigação tributária acessória o fato de que: a obrigação principal tem por objeto o pagamento de tributo ou de penalidade pecuniária, ao passo que a obrigação acessória tem por objeto as prestações, positivas ou negativas, previstas no interesse da arrecadação ou da fiscalização dos tributos.

Do art. 113, extrai-se que a obrigação tributária (gênero) pode ser principal ou acessória (espécies).

Do art. 121, inciso II, extrai-se que o responsável pode ter obrigação tributária decorrente de disposição expressa de lei.

Sendo assim, como o responsável responde pela obrigação tributária (gênero), podemos concluir que ele pode se responsabilizar tanto pelas obrigações principais quanto pelas acessórias (espécies).

Para complementar

Obrigação principal: Artigo 113, p.1 do CTN. Envolve o “dever de pagar”. A obrigação tributária principal é aquela que surge com a ocorrência do fato gerador (decorre da lei – ex lege), tendo por objetivo o pagamento de tributo ou penalidade pecuniária. Exemplo: multa. Toda multa será uma obrigação principal, independentemente se decorrente do descumprimento de uma obrigação acessória.

Obrigação acessória: Artigo 113, p.2 do CTN. Obrigação acessória é de fazer ou não fazer. Surge pelo cumprimento de deveres administrativos vinculados à arrecadação e fiscalização tributária e independe de lei, pois decorre da LEGISLAÇÃO TRIBUTÁRIA. Exemplos: emissão de nota fiscal; escrituração de livros; prestação de informações.

Obs.: Art. 96, CTN: A expressão “legislação tributária” compreende as leis, os tratados e as convenções internacionais, os decretos e as normas complementares que versem, no todo ou em parte, sobre tributos e relações jurídicas a eles pertinentes.

QUESTÃO CERTA: A sociedade empresária XYZ, que tem por objeto social o comércio de roupas e acessórios, encontra estabelecida em Belém – PA. No desenvolvimento de sua atividade empresarial, essa pessoa jurídica prestava as declarações exigidas pela legislação tributária relativamente ao imposto sobre operações relativas à circulação de mercadorias e prestação de serviço de transporte interestadual e intermunicipal e de comunicação (ICMS) e efetuava o pagamento antecipado do crédito tributário. A partir de dezembro de 2011, embora a sociedade empresária tenha continuado a enviar as declarações, deixou de efetuar o pagamento do valor correspondente à obrigação principal. Em fevereiro de 2016, a secretaria de fazenda estadual identificou, mediante fiscalização no estabelecimento empresarial, o descumprimento das obrigações principal e acessórias relativas ao pagamento do ICMS, tais como a emissão de notas fiscais e preenchimento de livro fiscal obrigatório. A respeito dessa situação hipotética, julgue o item seguinte. O descumprimento de obrigação de emissão de nota fiscal dá ensejo à realização, pelo poder público, do lançamento de ofício, para fins de aplicação da penalidade cabível. Nesse caso, a multa aplicada equipara-se ao crédito decorrente da obrigação principal, em virtude da sua natureza jurídica de obrigação de dar.

QUESTÃO CERTA: A obrigação tributária principal abrange o valor do crédito principal, bem como os respectivos juros e atualização monetária. Já a obrigação tributária acessória refere-se à multa e penalidades pecuniárias impostas ao contribuinte. A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente à penalidade.

Obrigação tributária acessória é prestação de fazer ou não fazer ou tolerar (e.g., a fiscalização, preencher livros, emitir notas fiscais). Seu descumprimento pode gerar multas, as quais são obrigações tributárias principais. Associar P de principais com P de pecúnia.

QUESTÃO ERRADA: Constitui exemplo de obrigação tributária acessória a prestação pecuniária decorrente do imposto de renda.

Obrigação principal = SEMPRE pagamento de $$$
Obrigação acessória = prestação de fazer ou de não fazer (Exemplo: escrituração, guarda das notas fiscais, etc.)

Na questão trouxe um exemplo de obrigação principal e não de acessória.

CTN

Art.
113. A obrigação tributária é principal ou acessória.

§ 1º A obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

§ 2º A obrigação acessória decorre da legislação tributária e tem por objeto as prestações, positivas ou negativas, nela previstas no interesse da arrecadação ou da fiscalização dos tributos

QUESTÃO CERTA: A elaboração e o envio da Declaração do Imposto sobre a Renda Retido na Fonte (DIRF) constitui exemplo de obrigação tributária acessória.

QUESTÃO CERTA: A confecção e o envio da Relação Anual de Informações Sociais (RAIS) — uma espécie de declaração social — constitui exemplo de obrigação tributária acessória.

QUESTÃO CERTA: O Código Tributário Nacional estabelece uma distinção bem clara entre obrigação tributária principal e crédito tributário a ela relacionado. De acordo com esse Código, a obrigação tributária principal se extingue: juntamente com o crédito tributário dela decorrente.

QUESTÃO ERRADA: A respeito do Sistema Integrado de Administração Financeira do governo federal (SIAFI) e da nota fiscal eletrônica (NF-e), julgue o item seguinte. A introdução e a disseminação da NF-e vêm trazendo benefícios significativos. Para a administração tributária, por exemplo, a NF-e possibilitará que todas as ações da fiscalização se façam exclusivamente dentro das repartições; para o contribuinte em geral, possibilitará a redução das obrigações principais.

QUESTÃO CERTA: A finalidade precípua do direito tributário é a de regular os modos de arrecadar meios materiais para que o Estado possa atingir suas finalidades; não obstante a existência desse subsistema jurídico especializado, a obrigação tributária pode assumir qualquer uma das formas das obrigações em geral, ou seja, pode haver obrigações tributárias de dar, de fazer e de não fazer.

CTN: Art. 113. A obrigação tributária é principal ou acessória.

Na relação tributária, também poderá ser definida desta forma (ALEXANDRE, p. 290, 2015):

“Pagar tributo ou multa tributária caracteriza-se como uma obrigação de dar (dinheiro); Escriturar livros fiscais e de entregar declarações tributárias são obrigações de fazer; Não rasurar a escrituração fiscal e não receber mercadorias sem os documentos fiscais previstos na legislação são obrigações de deixar de fazer. Pode se aplicar, ainda, uma quarta modalidade; O dever de permitir algo (tolerar que se faça), como seria a obrigação de permitir o acesso da fiscalização a livros, documentos e mercadorias”.

Fonte: Âmbito jurídico.

QUESTÃO CERTA: No que se refere a legislação tributária, obrigação tributária e crédito tributário, julgue o item que se segue. A obrigação tributária principal corresponde a uma prestação pecuniária que tenha como objeto o pagamento de tributo ou de multa por descumprimento da legislação tributária e, diferentemente da obrigação acessória, submete-se à reserva de lei em sentido formal.

Art. 97. Somente a lei pode estabelecer:

III – a definição do fato gerador da obrigação tributária principal, ressalvado o disposto no inciso I do § 3º do artigo 52, e do seu sujeito passivo;

Art. 113. A obrigação tributária é principal ou acessória.

§ 1º A obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

§ 2º A obrigação acessória decorre da legislação tributária e tem por objeto as prestações, positivas ou negativas, nela previstas no interesse da arrecadação ou da fiscalização dos tributos.

QUESTÃO CERTA: Acerca da obrigação tributária, julgue o item subsequente. A obrigação tributária acessória decorre da legislação tributária e pode ter como objeto a inscrição no cadastro fiscal da atividade empresarial desenvolvida, a fim de atender aos interesses da fiscalização tributária.

Gabarito: Certo

Art. 113. A obrigação tributária é principal ou acessória.

§ 1º A obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

§ 2º A obrigação acessória decorre da legislação tributária e tem por objeto as prestações, positivas ou negativas, nela previstas no interesse da arrecadação ou da fiscalização dos tributos.

§ 3º A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente à penalidade pecuniária.

CTN

QUESTÃO CERTA: Consoante as regras tributárias, após a ocorrência de determinados fatos, surgem obrigações tributárias. Acerca dessas obrigações e dos fatos geradores, julgue o item subsecutivo conforme disposições do CTN. Se um indivíduo tiver a obrigação tributária de pagar uma multa, então essa obrigação será considerada principal.

Qual o objeto da OT? (OT = Obrigação tributária). R: A prestação (leia-se: objeto da OT);

Esta prestação pode ser uma obrigação principal ou acessória (113 CTN).

De outro modo: quando se realiza o fato gerador, o sujeito passivo deverá cumprir uma prestação, também intitulada objeto da obrigação tributária.

O art. 113 do CTN indica os dois tipos de prestações que podem recair sobre o sujeito passivo:

a) Ato de pagar o tributo/multa (obrigação de dar): é a chamada obrigação principal (art. 113, §1º).

b) Ato diverso de pagamento (obrigação de fazer/não fazer): trata-se da chamada obrigação acessória (art. 113, §2º), correspondendo aos “deveres instrumentais do contribuinte”. Ex. emitir notas fiscais, entregar declarações, escriturar, lucros fiscais, não trafegar com mercadoria sem nota fiscal etc.

OBS: O descumprimento da obrigação acessória deflagra o dever patrimonial de pagamento de uma multa (obrigação principal) art. 113, §3º.

CTN, Art. 113, § 3º A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente à penalidade pecuniária.

QUESTÃO ERRADA: Consoante as regras tributárias, após a ocorrência de determinados fatos, surgem obrigações tributárias. Acerca dessas obrigações e dos fatos geradores, julgue o item subsecutivo conforme disposições do CTN. Diante da ocorrência de um fato gerador previsto na legislação tributária em qualquer de suas formas, surge a obrigação principal, ou seja, a obrigação de pagar.

O correto seria: Diante da ocorrência de um fato gerador previsto NA FORMA DA LEI, surge a obrigação principal, ou seja, a obrigação de pagar.

O fato gerador da obrigação PRINCIPAL é a situação definida em LEI como necessária e suficiente à sua ocorrência.

O fator gerador da obrigação ACESSÓRIA é qualquer situação que, na forma da LEGISLAÇÃO TRIBUTÁRIA, impõe a prática ou abstenção do ato que não configure obrigação principal.

Ao meu ver a questão “mistura” os conceitos relacionados ao FG da obrigação principal e acessória.

Cabe destacar também, que a obrigação tributária se torna exigível no lançamento com a constituição do crédito tributário.

QUESTÃO ERRADA: Consoante as regras tributárias, após a ocorrência de determinados fatos, surgem A União promulgou uma lei que criou um imposto incidente sobre a atividade de assistir a filmes projetados em salas de cinema localizadas apenas em shoppings, prevendo isenção para as pessoas com mais de 70 anos de idade. Essa lei estabelece ainda, que o sujeito passivo do imposto é a empresa de projeção de cinema e que o produto da arrecadação se destina integralmente à ANCINE. Com base nessa situação hipotética, julgue os itens que se seguem. Se a lei exigir, para que se assista aos filmes, a emissão de um documento fiscal de entrada na sala, essa exigência será considerada uma obrigação acessória.

QUESTÃO ERRADA: Em razão da máxima “o acessório segue o principal”, a exclusão do crédito tributário dispensa o cumprimento das obrigações acessórias, dependentes da obrigação principal cujo crédito seja excluído, ou dela, consequente.

ERRRADA. No direito tributário não se aplica a máxima o acessório segue o principal, de modo que não há dispensa do cumprimento das obrigações acessórias.

No direito tributário, os rótulos principal/acessório ganharam positividade expressa no art. 113 da Lei nº 5.172/1966 (Código Tributário Nacional), cuja redação estabelece que “a obrigação tributária é principal ou acessória”. Em seguida, definem-se os respectivos conteúdos: a obrigação tributária principal “tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente” (CTN, art. 113, §1º); a acessória “tem por objeto as prestações, positivas ou negativas, previstas no interesse da arrecadação ou da fiscalização dos tributos” (CTN, art. 113, §2º). ”In casu, embora o Grande Hotel São Pedro (Hotel Escola SENAC) seja entidade imune (CRFB, art. 150, VI, “c”), atua no mercado mediante prestação serviços a terceiros. Nesse cenário, é do interesse da Administração Tributária (municipal, estadual e federal) ter informações acerca de quais são os serviços prestados, quem são os sujeitos contratantes e qual o preço desses serviços. Isso porque, a despeito de a prestação em si do serviço pelo Recorrente não dar ensejo à tributação, constitui fato econômico relevante para apuração de tributos eventualmente devidos pelos sujeitos que tomam esses mesmos serviços. Basta imaginar o sujeito que contrate serviços do SENAC em valores incompatíveis com a renda declarada para a Receita Federal. Tal fato seria indiciário de infração à legislação do imposto de renda, viabilizando sua apuração e correção pela Administração Tributária federal a partir do cruzamento de dados com a Administração tributária municipal. Tudo isso em conformidade com a cooperação que se espera das entidades federativas, na forma do art. 199, caput, do Código Tributário Nacional.” (RExt. 250.844 SP, 1ª Turma STF).

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QUESTÃO ERRADA: A definição do fato gerador da obrigação principal e da obrigação acessória submete-se à reserva de lei em sentido formal: na primeira espécie obrigacional, a sua ocorrência dá ensejo a uma obrigação de dar; na segunda, há o surgimento de uma obrigação de fazer e não fazer.

As chamadas obrigações acessórias não possuem ‘fato gerador’; decorrem de prescrições legislativas imperativas: ‘emita notas fiscais’, ‘declare rendas e bens’, etc. A impropriedade redacional é sem par. Diz-se o fato gerador da obrigação acessória é ‘qualquer situação’ que, na forma da ‘legislação aplicável’, impõe a ‘prática ou abstenção de ato’. Outra maneira de prescrever deveres de fazer e não fazer por força de lei, cabe apenas reafirmar que a legislação a que se refere o artigo somente pode ser coleção de leis em sentido formal e material.

QUESTÃO CERTA: Acerca da obrigação tributária, julgue os itens subsequentes. A obrigação tributária principal tem como objeto o pagamento do tributo devido ou a penalidade pecuniária, que se extinguirá juntamente com o crédito dela decorrente.

CTN Art.113. A obrigação tributária é principal ou acessória. § 1º A obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

QUESTÃO CERTA: Acerca da obrigação tributária, julgue os itens subsequentes. Eventual multa cobrada pelo descumprimento de obrigação tributária acessória converte-se, imediatamente, em obrigação principal.

CTN

Art.113. A obrigação tributária é principal ou acessória.

 § 1º A obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

  § 2º A obrigação acessória decorre da legislação tributária e tem por objeto as prestações, positivas ou negativas, nela previstas no interesse da arrecadação ou da fiscalização dos tributos.

  § 3º A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente à penalidade pecuniária.

QUESTÃO CERTA: Acerca da obrigação tributária, julgue os itens subsequentes. A obrigação tributária acessória decorre da legislação tributária e pode ter como objeto a inscrição no cadastro fiscal da atividade empresarial desenvolvida, a fim de atender aos interesses da fiscalização tributária.

QUESTÃO ERRADA: O pagamento do tributo extingue toda obrigação tributária existente, incluindo-se a necessidade de registro contábil.

A questão está errada, pois diferentemente do direito civil, onde a coisa acessória pressupõe a existência da coisa principal. No direito tributário a obrigação acessória independe da existência de obrigação principal.

Ex.: O art. 14, III, do CTN, estabelece como requisito para gozo de imunidade por parte das entidades de assistência social sem fins lucrativos, que estas mantenham escrituração contábil de suas receitas e despesas. Trata-se de uma obrigação acessória para quem não possui obrigação principal. Nesse raciocínio, o pagamento do tributo (obrigação principal) não extingue a necessidade de registro (obrigação acessória).

QUESTÃO CERTA: De acordo com determinada norma tributária, a venda de mercadoria gera a necessidade de registro contábil e do pagamento do tributo devido. A respeito desse tema, julgue os itens seguintes. O registro da referida venda é uma obrigação tributária, mas não o fato gerador do tributo.

A questão está correta, pois o registro da venda é obrigação acessória, decorrente da legislação tributária, conforme o artigo 113, §2º do CTN, já o fator gerador é a venda em si.

O Registro – constitui uma obrigação positiva (de fazer) que é obrigação tributária acessória. Mas o FG é a venda do produto.

CTN

Art. 113. A obrigação tributária é principal ou acessória.

  § 1º A obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

  § 2º A obrigação acessória decorre da legislação tributária e tem por objeto as prestações, positivas ou negativas, nela previstas no interesse da arrecadação ou da fiscalização dos tributos.

  § 3º A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente à penalidade pecuniária.

QUESTÃO ERRADA: De acordo com determinada norma tributária, a venda de mercadoria gera a necessidade de registro contábil e do pagamento do tributo devido. A respeito desse tema, julgue os itens seguintes. O tributo não pago converte-se imediatamente em obrigação principal.

TRIBUTO já é a própria obrigação principal

QUESTÃO ERRADA: A multa é obrigação principal apenas quando não paga pelo contribuinte.

QUESTÃO ERRADA: A obrigação principal sempre está vinculada a uma prestação positiva ou negativa por parte do contribuinte.

QUESTÃO ERRADA: A multa é uma obrigação acessória.

QUESTÃO ERRADA: A obrigação do contribuinte de ter a máquina de cupom fiscal é obrigação tributária principal.

QUESTÃO CERTA: Acerca de obrigação tributária, direito tributário e crédito tributário, julgue o item seguinte. A obrigação tributária principal abarca o crédito e os respectivos juros e multas.

CERTO!

Art. 113, § 1º e Art. 161 do CTN.

“Art. 113. A obrigação tributária é principal ou acessória.

§ 1º A obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária (multa) e extingue-se juntamente com o crédito dela decorrente.”

“Art. 161. O crédito não integralmente pago no vencimento é acrescido de juros de mora, seja qual for o motivo determinante da falta, sem prejuízo da imposição das penalidades cabíveis e da aplicação de quaisquer medidas de garantia previstas nesta Lei ou em lei tributária.”

QUESTÃO CERTA: Acerca de obrigação tributária, direito tributário e crédito tributário, julgue o item seguinte. Um exemplo de obrigação tributária acessória é a escrituração de livros fiscais.

QUESTÃO ERRADA: O descumprimento de obrigação acessória pode gerar penalidade pecuniária, que não se confunde com a obrigação principal, não podendo, por conseguinte, converter-se nessa obrigação.

Resposta no art. 113, parágrafo 3º : art. 113 – A obrigação tributária é principal ou acessória. (…) § 3 – A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente a penalidade pecuniária.

QUESTÃO ERRADA: As obrigações acessórias não têm autonomia em relação à obrigação principal.

A obrigação acessória nunca será pecuniária, mas consistente em obrigações de fazer e não-fazer. Ex: escriturar livros fiscais. Enquanto que a obrigação principal é pecuniária, tributo e multa. Assim, por óbvio, a obrigação acessória poderá existir sem que haja obrigação principal. Ex: manutenção de livros fiscais para o gozo da imunidade tributária (art. 14 CTN).

A obrigação acessória possui caráter autônomo, vale dizer, pode existir independente da obrigação principal. 

De acordo com o CTN, em seu Art. 175. Excluem o crédito tributário:

        I – a isenção;

        II – a anistia.

        Parágrafo único. A exclusão do crédito tributário não dispensa o cumprimento das obrigações acessórias dependentes da obrigação principal cujo crédito seja excluído, ou dela consequente.

Ainda que no benefício da imunidade ou isenção tributária, o beneficiado não está dispensado do cumprimento da obrigação acessória, em virtude do seu caráter autônomo.

Sinopses para Concursos, Direito Tributário, Editora Juspdvim, 2015, pag. 207.

 

QUESTÃO ERRADA: Considere que determinado crédito tributário tenha sido anulado por vício da notificação de lançamento. Nesse caso, a obrigação tributária, por estar vinculada ao referido crédito fiscal, é automaticamente declarada nula.

QUESTÃO ERRADA: As obrigações tributárias acessórias, embora não estejam inseridas na obrigação principal, devem, necessariamente, ser instituídas por lei.

Art. 113, CTN: § 2º A obrigação acessória decorrente da legislação tributária e tem por objeto as prestações, positivas ou negativas, nela previstas no interesse da arrecadação ou da fiscalização dos tributos.

QUESTÃO CERTA: De acordo com o CTN, são apenas duas as espécies de obrigação tributária: a principal e a acessória.

É o que dispõe a cabeça do art. 113.

A obrigação tributária tem duas espécies:

Principal: tem natureza patrimonial, cujo objeto é pagamento de tributo e pagamento de penalidade pecuniária.

Acessória: tem natureza não patrimonial (modalidade obrigacional de fazer ou de não fazer). Possui como objeto prestações positivas ou negativas de interesse da arrecadação ou fiscalização.

LEI Nº 5172/1966 (DISPÕE SOBRE O SISTEMA TRIBUTÁRIO NACIONAL E INSTITUI NORMAS GERAIS DE DIREITO TRIBUTÁRIO APLICÁVEIS À UNIÃO, ESTADOS E MUNICÍPIOS) 

 ARTIGO 113. A obrigação tributária é principal ou acessória.

QUESTÃO ERRADA: A exclusão do crédito tributário dispensa o cumprimento das obrigações acessórias dependentes da obrigação principal cujo crédito seja excluído, ou dela consequente.

A exclusão do crédito tributário não dispensa o cumprimento das obrigações acessórias dependentes da obrigação principal cujo crédito seja excluído, ou dela consequente.

QUESTÃO ERRADA: A pessoa jurídica Alfa Ltda. deve cumprir várias obrigações tributárias, como efetuar o pagamento do ICMS, de multas de mora e emitir notas fiscais, entre outras. Considerando a situação hipotética acima apresentada e as normas relativas à obrigação tributária, julgue os itens seguintes. A obrigação dessa pessoa quanto ao pagamento do ICMS constitui obrigação tributária principal, mas o pagamento de multas de mora é uma obrigação tributária acessória.

Art. 113. A obrigação tributária é principal ou acessória.

§ 1º A obrigação principal   surge   com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente.

§ 2º A obrigação acessória decorrente da legislação tributária e tem por objeto as prestações, positivas ou negativas, nela previstas no interesse da arrecadação ou da fiscalização dos tributos.

§ 3º A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente à penalidade pecuniária.

CEBRASPE (2021):

QUESTÃO CERTA: Fato gerador da obrigação principal é a ocorrência da hipótese de incidência tributária prevista em abstrato na lei.

CTN

Art. 114. Fato gerador da obrigação principal é a situação definida em lei como necessária e suficiente à sua ocorrência.

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