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

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Under Minas Gerais State Law No. 6.763/1975 and the New ICMS Regulation (Decreto nº 48.589/2023), at what precise moment is the fato gerador (taxable event) of ICMS deemed to occur in a commercial operation involving the sale of industrial merchandise from a factory located in Contagem/MG?

At the moment of the physical exit (saída) of the merchandise from the commercial or industrial establishment of the taxpayer. At the moment the sales contract is signed and registered before the Junta Comercial do Estado de Minas Gerais (JUCEMG). At the moment the financial payment is credited to the seller's commercial bank account via PIX or bank transfer. At the moment the electronic invoice (NF-e) is authorized by the SEF-MG tax server, regardless of physical dispatch.

Correct Answer:

At the moment of the physical exit (saída) of the merchandise from the commercial or industrial establishment of the taxpayer.

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