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

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An industrial establishment located in Sorocaba/SP sells manufactured equipment to a commercial distributor located in Santos/SP for R$ 100,000.00. The commercial invoice includes: freight charged to the buyer (CIF freight executed by seller) of R$ 5,000.00, insurance and financial packaging charges of R$ 3,000.00, an unconditional trade discount (desconto incondicional) highlighted on the invoice of R$ 8,000.00, and IPI at 10% (R$ 10,000.00). According to Article 37 of the SP State ICMS Regulation (RICMS/00) and Article 155, §2º, XI of CF/88, what is the correct calculation base (base de cálculo) for ICMS on this internal operation?

R$ 100,000.00, composed of the merchandise price (R$ 100,000) plus freight (R$ 5,000) and insurance (R$ 3,000) minus the unconditional discount (R$ 8,000), excluding IPI. R$ 108,000.00, because the IPI is included in the ICMS calculation base whenever the buyer is a commercial reseller. R$ 100,000.00, because freight and packaging are excluded from the ICMS tax base in intra-state B2B transactions. R$ 110,000.00, because unconditional discounts are added back to the gross tax base under the SP Tax Procedure code.

Correct Answer:

R$ 100,000.00, composed of the merchandise price (R$ 100,000) plus freight (R$ 5,000) and insurance (R$ 3,000) minus the unconditional discount (R$ 8,000), excluding IPI.

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