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

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Under Article 37 of Lei Estadual nº 2.657/1996 and Book I of RICMS/RJ (Decreto nº 27.427/2000), a taxpayer that has regularly appropriated input ICMS tax credits upon purchasing raw materials must execute the mandatory credit reversal (estorno de crédito) when those inputs are subsequently:

Integrated into manufactured products that are subsequently exported to foreign countries under constitutional tax immunity. Utilized in industrial production resulting in goods whose subsequent outbound commercial sale is subject to regular ICMS debit at standard rates. Integrated into goods that suffer total physical destruction, theft, deterioration, or whose subsequent outbound sale is exempt or non-taxable (unless statutory maintenance is expressly authorized). Transferred to another commercial establishment of the same legal entity located within the State of Rio de Janeiro under LC 204/2023.

Correct Answer:

Integrated into goods that suffer total physical destruction, theft, deterioration, or whose subsequent outbound sale is exempt or non-taxable (unless statutory maintenance is expressly authorized).

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