Auditor-Fiscal Da Receita Federal Practice Questions - Receita Federal Do Brasil - Auditor-Fiscal (AFRFB) Exam

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On December 15, 2025, a Federal Executive Decree increases the tax rates for Imposto sobre Produtos Industrializados (IPI), Imposto sobre Operações Financeiras (IOF), and Imposto de Importação (II), while a Federal Ordinary Law increases the base calculation rates for Imposto sobre a Renda da Pessoa Física (IRPF). Considering the constitutional rules of annual anteriority (anterioridade anual) and nonagesimal anteriority (noventena) set forth in Article 150, III, 'b' and 'c', and Article 153, §1º of CF/88, which tax rate increase may take effect immediately on the date of its publication?

IPI and IOF, because both are extrafiscal federal taxes fully exempt from both annual and nonagesimal anteriority rules. II and IOF, because both are regulatory federal taxes exempt from both annual and ninety-day anteriority requirements. IRPF and II, because income taxation requires only compliance with the annual financial year rule. IPI only, because constitutional nonagesimal anteriority applies exclusively to social security contributions.

Correct Answer:

II and IOF, because both are regulatory federal taxes exempt from both annual and ninety-day anteriority requirements.

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