SEFAZ-RJ Auditor Fiscal Practice Questions - SEFAZ-RJ Auditor Fiscal Da Receita Estadual Exam

The physical departure is fully subject to standard ICMS debit at 20% (including FECP), because physical movement of merchandise from any establishment triggers tax liability under state law. The operation constitutes a non-taxable event (não incidência) for ICMS because there is no transfer of legal ownership (titularidade jurídica), while the taxpayer preserves the right to transfer accrued tax credits to the destination establishment. The operation is classified as an ICMS tax exemption (isenção) that automatically requires the total cancellation and reversal of all prior input tax credits under the non-cumulativity principle. The transaction is classified as an ICMS tax deferral (diferimento), shifting the tax collection obligation exclusively to the municipal tax authority under ISSQN rules.