SEFAZ-MG Auditor Fiscal Practice Questions - SEFAZ-MG Auditor Fiscal Da Receita Estadual (Minas Gerais, Brazil) Exam

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In the State of Minas Gerais, Lei Estadual nº 6.763/1975 establishes specific internal ICMS tax rates and institutes an additional rate to finance the Fundo de Erradicação da Miséria (FEM). How does the FEM surcharge apply to internal retail sales of superfluous goods such as alcoholic beverages, perfumes, and firearms?

An additional surcharge of 2% is added to the standard or specific internal ICMS rate, raising the effective state tax burden on designated superfluous goods. A flat surcharge of 5% is levied as a separate municipal excise tax collected via a municipal DAM document. The FEM surcharge of 2% is deducted directly from the gross receipts as a tax credit rather than added to the final ICMS rate. The FEM surcharge applies exclusively to interstate wholesale outbound transactions originating from Minas Gerais to other federation units.

Correct Answer:

An additional surcharge of 2% is added to the standard or specific internal ICMS rate, raising the effective state tax burden on designated superfluous goods.

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