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

Question 1

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.

Question 2

A textile manufacturer headquartered in Juiz de Fora/MG transfers raw materials to its industrial branch located in Uberlândia/MG without transferring legal ownership. In light of STF Declaratory Action of Constitutionality No. 49 (ADC 49), Complementary Law No. 204/2023, and Minas Gerais State Law No. 6.763/1975, how is this internal movement treated for ICMS purposes?

The transaction is fully taxable at the standard 18% internal rate, because any physical movement of inventory across municipal boundaries generates ICMS debt. The physical transfer between establishments of the same legal owner is characterized by constitutional non-incidence (não-incidência) of ICMS, and the taxpayer maintains the right to transfer accrued input tax credits. The transfer is considered an exempt operation (isenção) that strictly obligates the taxpayer to reverse (estornar) all previously appropriated input credits. The operation is subject to ICMS Substituição Tributária (ICMS-ST), requiring the dispatching establishment to withhold tax based on presumed resale value.

Correct Answer:

The physical transfer between establishments of the same legal owner is characterized by constitutional non-incidence (não-incidência) of ICMS, and the taxpayer maintains the right to transfer accrued input tax credits.

Question 3

A supermarket chain in Belo Horizonte/MG acquires food staples belonging to the basic food basket (cesta básica) with an internal ICMS tax base reduction of 50%. The acquisition occurred with regular ICMS credit taxation. Under Lei Estadual nº 6.763/1975 and Decreto nº 48.589/2023 (Novo RICMS-MG), what rule applies to the input tax credit appropriation in this scenario?

The taxpayer is prohibited from taking any input credit whatsoever on operations that benefit from a partial tax base reduction. The taxpayer may fully retain 100% of the input credit regardless of any specific statutory authorization, because base reductions do not equate to exemptions. The taxpayer must effect a proportional credit reversal (estorno proporcional de crédito) of 50% of the input tax credit, unless state legislation expressly authorizes credit maintenance (manutenção de crédito). The taxpayer must pay a compensatory state fee (Taxa de Expediente) equal to the value of the tax base reduction before utilizing the input credit.

Correct Answer:

The taxpayer must effect a proportional credit reversal (estorno proporcional de crédito) of 50% of the input tax credit, unless state legislation expressly authorizes credit maintenance (manutenção de crédito).

Question 4

An auto parts manufacturer in Betim/MG sells spare parts to an end-consumer in Belo Horizonte/MG for R$ 100,000.00. The commercial invoice includes R$ 5,000.00 of freight charged to the buyer, R$ 2,000.00 in insurance, an unconditional trade discount (desconto incondicional) of R$ 7,000.00, and IPI at 10% (R$ 10,000.00). According to Lei Estadual nº 6.763/1975 and CF/88 Art. 155, §2º, XI, what is the ICMS calculation base (base de cálculo)?

R$ 100,000.00, because IPI is always excluded from the ICMS tax base under constitutional non-cumulativity. R$ 107,000.00, because unconditional discounts are added back to the gross tax base under Minas Gerais tax regulations. R$ 93,000.00, because freight, insurance, and IPI must all be deducted from retail consumer transactions. R$ 110,000.00, because IPI is included in the ICMS tax base when the sale is made directly to an end-consumer.

Correct Answer:

R$ 110,000.00, because IPI is included in the ICMS tax base when the sale is made directly to an end-consumer.

Question 5

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

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

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