Auditor-Fiscal da Receita Federal Practice Questions - Receita Federal do Brasil - Auditor-Fiscal (AFRFB) Exam - Auditor-Fiscal da Receita Federal Practice Questions - Receita Federal do Brasil

Question 1

A digital publisher imports dedicated electronic reading devices (e-readers) with monochromatic electronic ink displays, whose sole technical purpose is the storage and reading of digital books. The Brazilian Federal Revenue Service (Secretaria Especial da Receita Federal do Brasil) assesses Import Duty (II) and Tax on Industrialized Products (IPI) on the importation of these devices. According to the Federal Constitution of 1988 and the binding jurisprudence of the Brazilian Federal Supreme Court (STF Súmula Vinculante 57), what is the tax status of these e-reader devices?

The cultural tax immunity under Article 150, VI, 'd' of CF/88 applies strictly to physical paper books, so e-readers are subject to ordinary federal taxation. E-readers are covered by subjective tax immunity only if imported directly by accredited public educational and research institutions. The constitutional tax immunity under Article 150, VI, 'd' of CF/88 extends to electronic books (e-books) and dedicated electronic readers (e-readers), preventing the assessment of taxes on their import and production. E-readers enjoy a statutory tax exemption (isenção) for Import Duty, but remain fully subject to IPI because they constitute processed electronic hardware.

Correct Answer:

The constitutional tax immunity under Article 150, VI, 'd' of CF/88 extends to electronic books (e-books) and dedicated electronic readers (e-readers), preventing the assessment of taxes on their import and production.

Question 2

On December 15, 2025, a Federal Executive Decree increases the tax rates for Imposto sobre Produtos Industrializados (IPI), Imposto sobre Operações Financeiras (IOF), and Imposto de Importação (II), while a Federal Ordinary Law increases the base calculation rates for Imposto sobre a Renda da Pessoa Física (IRPF). Considering the constitutional rules of annual anteriority (anterioridade anual) and nonagesimal anteriority (noventena) set forth in Article 150, III, 'b' and 'c', and Article 153, §1º of CF/88, which tax rate increase may take effect immediately on the date of its publication?

IPI and IOF, because both are extrafiscal federal taxes fully exempt from both annual and nonagesimal anteriority rules. II and IOF, because both are regulatory federal taxes exempt from both annual and ninety-day anteriority requirements. IRPF and II, because income taxation requires only compliance with the annual financial year rule. IPI only, because constitutional nonagesimal anteriority applies exclusively to social security contributions.

Correct Answer:

II and IOF, because both are regulatory federal taxes exempt from both annual and ninety-day anteriority requirements.

Question 3

A Brazilian corporate taxpayer calculates its Corporate Income Tax (IRPJ) and Contribution for the Financing of Social Security (COFINS), submits the corresponding federal tax return (DCTF) to the Receita Federal, and pays the self-assessed amount within the legal deadline without any prior intervention by tax authorities. Under the National Tax Code (Código Tributário Nacional — CTN, Lei 5.172/1966), this modality of tax assessment and entry is classified as:

Lançamento de ofício (direct assessment), because the Receita Federal maintains statutory auditing authority over the submitted declarations. Lançamento por declaração (assessment by declaration), because the tax authority relies on factual information provided by the taxpayer to issue the tax debit. Lançamento arbitrado (arbitrated assessment), which occurs automatically whenever the taxpayer opts for the Lucro Presumido taxation regime. Lançamento por homologação (assessment by confirmation / self-assessment), where the taxpayer has the duty to anticipate payment without prior examination by the tax administration.

Correct Answer:

Lançamento por homologação (assessment by confirmation / self-assessment), where the taxpayer has the duty to anticipate payment without prior examination by the tax administration.

Question 4

A commercial company receives a tax assessment notice (Auto de Infração) from the Receita Federal for alleged underpayment of IPI. Seeking to avoid immediate judicial tax execution while contesting the assessment, the company analyzes the statutory grounds for suspension of tax credit enforceability under Article 151 of the CTN. Which of the following legal events does NOT suspend the enforceability of a tax credit?

The timely submission of an administrative defense (impugnação) and administrative appeals within the Processo Administrativo Fiscal (PAF). The formal presentation of a private bank guarantee letter (fiança bancária) or judicial insurance bond (seguro garantia) prior to judicial tax execution. The full cash deposit of the disputed tax credit amount in an escrow account linked to administrative or judicial proceedings. The granting of an injunction (liminar) in a Mandado de Segurança or provisional injunctive relief (tutela provisória) in other judicial actions.

Correct Answer:

The formal presentation of a private bank guarantee letter (fiança bancária) or judicial insurance bond (seguro garantia) prior to judicial tax execution.

Question 5

A legal entity subject to Lucro Real incurred a taxable event for IRPJ in May 2019 (calendar year 2019). The taxpayer made a partial anticipatory payment of R$ 50,000 in June 2019, but committed no fraud, wilful misconduct (dolo), or simulation. In August 2025, an Auditor-Fiscal da Receita Federal issues a supplementary deficiency notice (Auto de Infração) demanding R$ 80,000 in unpaid IRPJ relating to that same May 2019 taxable event. According to the CTN and the binding jurisprudence of the Superior Court of Justice (STJ Súmula 555 and Tema 500), what is the legal status of the tax authority's right to launch the tax credit?

The assessment is fully timely, because the 5-year decadence period is counted from the first day of the fiscal year following that in which the launch could have been made under CTN Art. 173, I. The right to assess has decayed (decadência), because when there is partial advance payment without fraud, the 5-year decadence period runs from the date of the taxable event under CTN Art. 150, §4º. The right to launch has prescribed (prescrição), because prescription begins immediately upon the occurrence of the taxable event for all self-assessed taxes. The right to assess remains active for 10 years under the combined cumulative application of Article 150, §4º and Article 173, I of the CTN (tese dos cinco mais cinco).

Correct Answer:

The right to assess has decayed (decadência), because when there is partial advance payment without fraud, the 5-year decadence period runs from the date of the taxable event under CTN Art. 150, §4º.

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Auditor-Fiscal da Receita Federal Practice Questions - Receita Federal do Brasil - Auditor-Fiscal (AFRFB) Exam

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