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

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Under Article 4 of Lei Estadual nº 2.657/1996 and the Rio de Janeiro ICMS Regulation (RICMS/RJ), the ICMS calculation base incorporates the tax itself in a statutory gross-up mechanism known as 'cálculo por dentro'. If an industrial vendor in Volta Redonda/RJ sells goods with a net pre-tax commercial value (valor da operação sem ICMS) of R$ 80,000.00 in an internal transaction subject to an effective ICMS rate of 20% (including the 2% FECP surcharge), what are the gross calculation base (base de cálculo) and the total ICMS due?

Base de cálculo: R$ 80,000.00; ICMS due: R$ 16,000.00. Base de cálculo: R$ 96,000.00; ICMS due: R$ 19,200.00. Base de cálculo: R$ 100,000.00; ICMS due: R$ 20,000.00. Base de cálculo: R$ 102,564.10; ICMS due: R$ 22,564.10.

Correct Answer:

Base de cálculo: R$ 100,000.00; ICMS due: R$ 20,000.00.

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