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

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A manufacturer located in Minas Gerais/MG sells goods to a commercial reseller in São Paulo/SP for a total operation value of R$ 10,000.00. The interstate ICMS rate applicable from MG to SP is 12%, and the internal ICMS rate in SP is 18%. The original Value-Added Margin (MVA Original) defined in the interstate tax agreement (Convênio ICMS) is 40%. Applying the statutory formula for Adjusted Value-Added Margin (MVA Ajustada) under SP state tax norms (Decisão Normativa CAT 01/2008 and Article 268 of RICMS/SP), what is the calculated MVA Ajustada and the resulting ICMS-ST to be collected?

MVA Ajustada = 60.00%; Base ST = R$ 16,000.00; ICMS-ST = R$ 1,880.00. MVA Ajustada = 40.00%; Base ST = R$ 14,000.00; ICMS-ST = R$ 1,320.00. MVA Ajustada = 50.24%; Base ST = R$ 15,024.00; ICMS-ST = R$ 1,504.32. MVA Ajustada = 48.00%; Base ST = R$ 14,800.00; ICMS-ST = R$ 1,464.00.

Correct Answer:

MVA Ajustada = 50.24%; Base ST = R$ 15,024.00; ICMS-ST = R$ 1,504.32.

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