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

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Under Rio de Janeiro State Law (Lei Estadual nº 4.056/2002 and subsequent amendments incorporated into Lei Estadual nº 2.657/1996), the Fundo Estadual de Combate à Pobreza e às Desigualdades Sociais (FECP) imposes an additional tax percentage on internal ICMS operations. Regarding the standard internal rate of ICMS and the applicability of the FECP surcharge in Rio de Janeiro, which statement is correct?

The general internal standard ICMS rate in Rio de Janeiro is 18%, and the general FECP surcharge of 2% elevates the effective internal rate to 20% on general merchandise operations. The FECP is a municipal tax levied by the 92 municipalities of Rio de Janeiro and collected separately on the ISS municipal declaration. The FECP surcharge applies exclusively to essential basic food basket products (cesta básica) while luxury goods and tobacco are strictly exempt. The FECP is an autonomous non-tax parafiscal contribution that generates no debit or credit in the EFD ICMS-IPI fiscal ledger.

Correct Answer:

The general internal standard ICMS rate in Rio de Janeiro is 18%, and the general FECP surcharge of 2% elevates the effective internal rate to 20% on general merchandise operations.

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