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

The taxpayer has no right to refund or reimbursement, because the presumed calculation base in ICMS-ST is definitively conclusive and non-reviewable under any circumstances. The taxpayer is entitled to reimbursement (ressarcimento/restituição) of the difference between the tax paid on the presumed base (R$ 10.00) and the tax calculated on the actual retail price (R$ 7.00). The taxpayer may only claim reimbursement if the goods suffered total physical loss, destruction, or expiry before being offered for commercial sale. The supermarket must collect a compensatory municipal penalty for selling below the state-determined minimum reference price.