SEFAZ-SP Auditor Fiscal (AFRE) Practice Questions - SEFAZ-SP Auditor Fiscal Da Receita Estadual (AFRE) Exam

The transfer is fully subject to standard ICMS debit at 18%, because the physical departure of goods from any commercial or industrial establishment generates tax liability regardless of legal ownership. The physical transfer between establishments of the same titular owner does not constitute a taxable event (fato gerador) for ICMS, and the taxpayer maintains the right to transfer accrued ICMS credits to the destination branch. The operation constitutes a taxable event, but qualifies for automatic full tax exemption (isenção com anulação de créditos anteriores), requiring the immediate reversal of all prior input tax credits. The transaction is classified as an ICMS tax deferral (diferimento), shifting the tax obligation exclusively to the municipal tax authority of Ribeirão Preto under ISSQN rules.