SEFAZ-SP Auditor Fiscal (AFRE) Practice Questions - SEFAZ-SP Auditor Fiscal da Receita Estadual (AFRE) Exam - SEFAZ-SP Auditor Fiscal (AFRE) Practice Questions - SEFAZ-SP Auditor Fiscal da Receita Estadual (AFRE) Exam

Question 1

A manufacturing company headquartered in Campinas/SP transfers finished goods from its industrial plant to its distribution branch located in Ribeirão Preto/SP, with no change in legal ownership of the goods. Considering the landmark ruling of the Federal Supreme Court in ADC 49 and the subsequent enactment of Complementary Law No. 204/2023 amending Complementary Law No. 87/1996 (Lei Kandir), how does the SP State Tax Legislation (RICMS/SP - Decreto 45.490/2000) treat this transaction regarding ICMS incidence?

The transfer is fully subject to standard ICMS debit at 18%, because the physical departure of goods from any commercial or industrial establishment generates tax liability regardless of legal ownership. The physical transfer between establishments of the same titular owner does not constitute a taxable event (fato gerador) for ICMS, and the taxpayer maintains the right to transfer accrued ICMS credits to the destination branch. The operation constitutes a taxable event, but qualifies for automatic full tax exemption (isenção com anulação de créditos anteriores), requiring the immediate reversal of all prior input tax credits. The transaction is classified as an ICMS tax deferral (diferimento), shifting the tax obligation exclusively to the municipal tax authority of Ribeirão Preto under ISSQN rules.

Correct Answer:

The physical transfer between establishments of the same titular owner does not constitute a taxable event (fato gerador) for ICMS, and the taxpayer maintains the right to transfer accrued ICMS credits to the destination branch.

Question 2

An industrial establishment located in Sorocaba/SP sells manufactured equipment to a commercial distributor located in Santos/SP for R$ 100,000.00. The commercial invoice includes: freight charged to the buyer (CIF freight executed by seller) of R$ 5,000.00, insurance and financial packaging charges of R$ 3,000.00, an unconditional trade discount (desconto incondicional) highlighted on the invoice of R$ 8,000.00, and IPI at 10% (R$ 10,000.00). According to Article 37 of the SP State ICMS Regulation (RICMS/00) and Article 155, §2º, XI of CF/88, what is the correct calculation base (base de cálculo) for ICMS on this internal operation?

R$ 100,000.00, composed of the merchandise price (R$ 100,000) plus freight (R$ 5,000) and insurance (R$ 3,000) minus the unconditional discount (R$ 8,000), excluding IPI. R$ 108,000.00, because the IPI is included in the ICMS calculation base whenever the buyer is a commercial reseller. R$ 100,000.00, because freight and packaging are excluded from the ICMS tax base in intra-state B2B transactions. R$ 110,000.00, because unconditional discounts are added back to the gross tax base under the SP Tax Procedure code.

Correct Answer:

R$ 100,000.00, composed of the merchandise price (R$ 100,000) plus freight (R$ 5,000) and insurance (R$ 3,000) minus the unconditional discount (R$ 8,000), excluding IPI.

Question 3

Under the São Paulo State Tax Code (Lei Estadual 6.374/1989) and Article 264 of RICMS/SP, tax substitution with forward collection (substituição tributária progressiva / para frente) assigns tax liability for downstream transactions to a designated substitute taxpayer. In which of the following scenarios is the tax substitution regime EXPLICITLY INAPPLICABLE to the transaction?

Sales from a pharmaceutical wholesaler to independent retail community pharmacies. Interstate sales of beverage products from a brewery to retail convenience stores within São Paulo. Sales of automotive replacement parts from an authorized distributor to commercial auto repair shops. Shipment of raw materials or industrial inputs to another manufacturing establishment that will utilize them in an industrial transformation process.

Correct Answer:

Shipment of raw materials or industrial inputs to another manufacturing establishment that will utilize them in an industrial transformation process.

Question 4

A manufacturer located in Minas Gerais/MG sells goods to a commercial reseller in São Paulo/SP for a total operation value of R$ 10,000.00. The interstate ICMS rate applicable from MG to SP is 12%, and the internal ICMS rate in SP is 18%. The original Value-Added Margin (MVA Original) defined in the interstate tax agreement (Convênio ICMS) is 40%. Applying the statutory formula for Adjusted Value-Added Margin (MVA Ajustada) under SP state tax norms (Decisão Normativa CAT 01/2008 and Article 268 of RICMS/SP), what is the calculated MVA Ajustada and the resulting ICMS-ST to be collected?

MVA Ajustada = 60.00%; Base ST = R$ 16,000.00; ICMS-ST = R$ 1,880.00. MVA Ajustada = 40.00%; Base ST = R$ 14,000.00; ICMS-ST = R$ 1,320.00. MVA Ajustada = 50.24%; Base ST = R$ 15,024.00; ICMS-ST = R$ 1,504.32. MVA Ajustada = 48.00%; Base ST = R$ 14,800.00; ICMS-ST = R$ 1,464.00.

Correct Answer:

MVA Ajustada = 50.24%; Base ST = R$ 15,024.00; ICMS-ST = R$ 1,504.32.

Question 5

A retail supermarket chain in Campinas/SP acquired beverages subject to ICMS-ST with a presumed final retail calculation base (Base de Cálculo Presumida) of R$ 10.00 per unit, having borne the corresponding tax withheld at source. During a promotional campaign, the supermarket sold the units to final end-consumers at the actual retail price of R$ 7.00 per unit. Considering the Federal Supreme Court binding precedent in Tema 201 (RE 593.849) and Portaria CAT 42/2018 (Sistema de Ressarcimento de ICMS-ST do Estado de SP), what is the taxpayer's legal right?

The taxpayer has no right to refund or reimbursement, because the presumed calculation base in ICMS-ST is definitively conclusive and non-reviewable under any circumstances. The taxpayer is entitled to reimbursement (ressarcimento/restituição) of the difference between the tax paid on the presumed base (R$ 10.00) and the tax calculated on the actual retail price (R$ 7.00). The taxpayer may only claim reimbursement if the goods suffered total physical loss, destruction, or expiry before being offered for commercial sale. The supermarket must collect a compensatory municipal penalty for selling below the state-determined minimum reference price.

Correct Answer:

The taxpayer is entitled to reimbursement (ressarcimento/restituição) of the difference between the tax paid on the presumed base (R$ 10.00) and the tax calculated on the actual retail price (R$ 7.00).

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SEFAZ-SP Auditor Fiscal (AFRE) Practice Questions - SEFAZ-SP Auditor Fiscal da Receita Estadual (AFRE) Exam

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SEFAZ-SP Auditor Fiscal (AFRE) Practice Questions - SEFAZ-SP Auditor Fiscal da Receita Estadual (AFRE) Exam

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