100+ Free SEFAZ-SP Auditor Fiscal (AFRE) Practice Questions

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2026 Statistics

Key Facts: SEFAZ-SP Auditor Fiscal (AFRE) Exam

260 Questions

Official objective test length across 3 papers (P1 100 + P2 80 + P3 80)

Fundação Carlos Chagas / SEFAZ-SP

12 Hours

Total examination time (three 4-hour papers over two days)

FCC Concursos

R$ 170,00

Official candidate registration fee

SEFAZ-SP Edital

50% Paper / 60% Total

Passing thresholds (minimum 50% in each paper and 60% of total weighted points)

FCC

Nível Superior

Required minimum education credential (any bachelor degree)

Governo do Estado de São Paulo

SEFAZ-SP Auditor Fiscal da Receita Estadual tests ICMS, state tax legislation, auditing, and corporate accounting across three FCC objective papers totalling 260 questions in 12 hours. This page provides 100 free English-language practice MCQs adapted from the official syllabus.

Sample SEFAZ-SP Auditor Fiscal (AFRE) Practice Questions

Try these sample questions to test your SEFAZ-SP Auditor Fiscal (AFRE) exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1A 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?

A.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.

B.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.

C.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.

D.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.

Explanation: Pursuant to the STF ruling in ADC 49 and Complementary Law No. 204/2023 (which amended art. 12 of LC 87/1996 and was incorporated into SP state tax norms), the mere physical transfer of merchandise between establishments belonging to the same legal entity (same titular owner) does not constitute a taxable event (fato gerador) for ICMS, as there is no economic circulation or transfer of ownership (titularidade jurídica). Furthermore, LC 204/2023 explicitly guarantees that non-incidence in transfers does not affect the taxpayer's right to maintain and transfer the corresponding accumulated input tax credits to the destination establishment.

2An 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?

A.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.

B.R$ 108,000.00, because the IPI is included in the ICMS calculation base whenever the buyer is a commercial reseller.

C.R$ 100,000.00, because freight and packaging are excluded from the ICMS tax base in intra-state B2B transactions.

D.R$ 110,000.00, because unconditional discounts are added back to the gross tax base under the SP Tax Procedure code.

Explanation: Under Art. 37, §1º of RICMS/SP (Decreto 45.490/00) and CF/88 art. 155, §2º, XI, the ICMS tax base includes: the value of the operation (R$ 100,000) + freight (R$ 5,000) + insurance/accessory expenses (R$ 3,000) - unconditional trade discount (R$ 8,000) = R$ 100,000.00. IPI is excluded from the ICMS base because the transaction is between taxpayers (industry to distributor), involves products intended for commercial resale (industrialization/resale), and constitutes a taxable event for both taxes (art. 155, §2º, XI, CF/88). Unconditional discounts highlighted on the invoice must be deducted.

3Under 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?

A.Sales from a pharmaceutical wholesaler to independent retail community pharmacies.

B.Interstate sales of beverage products from a brewery to retail convenience stores within São Paulo.

C.Sales of automotive replacement parts from an authorized distributor to commercial auto repair shops.

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

Explanation: According to Article 264, I of RICMS/SP (Decreto 45.490/2000), tax substitution does not apply to the outbound shipment of goods when destined for another industrial establishment for use as raw material, intermediate product, or packaging in an industrialization process. The rationale is that the industrial transformation creates a new product with a distinct fiscal chain, preventing forward price estimation (MVA) at that stage.

4A 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?

A.MVA Ajustada = 60.00%; Base ST = R$ 16,000.00; ICMS-ST = R$ 1,880.00.

B.MVA Ajustada = 40.00%; Base ST = R$ 14,000.00; ICMS-ST = R$ 1,320.00.

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

D.MVA Ajustada = 48.00%; Base ST = R$ 14,800.00; ICMS-ST = R$ 1,464.00.

Explanation: Formula: MVA Ajustada = {[(1 + MVA-Orig) * (1 - Alq-Inter)] / (1 - Alq-Int)} - 1. Here: {[(1 + 0.40) * (1 - 0.12)] / (1 - 0.18)} - 1 = { [1.40 * 0.88] / 0.82 } - 1 = { 1.232 / 0.82 } - 1 = 1.502439 - 1 = 50.2439% (50.24%). Base ST = R$ 10,000 * (1 + 0.502439) = R$ 15,024.39. Total ICMS on Base ST (18%) = R$ 15,024.39 * 0.18 = R$ 2,704.39. Subtracted by interstate ICMS credit (12% of R$ 10,000 = R$ 1,200.00). ICMS-ST = R$ 2,704.39 - R$ 1,200.00 = R$ 1,504.39 (approx. R$ 1,504.32).

5A 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?

A.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.

B.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).

C.The taxpayer may only claim reimbursement if the goods suffered total physical loss, destruction, or expiry before being offered for commercial sale.

D.The supermarket must collect a compensatory municipal penalty for selling below the state-determined minimum reference price.

Explanation: In Tema 201 of Repercussão Geral (RE 593.849), the STF established that taxpayers are entitled to the immediate and preferential restitution of the difference of ICMS paid under the tax substitution regime if the actual taxable event occurs with a calculation base lower than the presumed base. In São Paulo, Portaria CAT 42/2018 (e-Ressarcimento) regulates the digital procedure for claiming this credit reimbursement.

6Under Article 66 of the São Paulo ICMS Regulation (RICMS/00 - Decreto 45.490/2000), which of the following input acquisitions GENERATES AN IMMEDIATE PROHIBITION OR VEDAÇÃO to the appropriation of an ICMS tax credit by an industrial enterprise?

A.Acquisition of office stationery and cleaning supplies strictly intended for internal use and consumption (uso e consumo) of the enterprise.

B.Acquisition of packaging materials consumed in the manufacturing of goods destined for export to foreign markets.

C.Acquisition of raw materials directly integrated into products destined for fully taxed domestic sales.

D.Acquisition of intermediate inputs physically consumed in the industrial assembly line.

Explanation: Under Article 66, V of RICMS/SP and Complementary Law 87/1996 (art. 33, I, as periodically prorogued by federal complementary legislation), goods acquired for the taxpayer's own use and consumption (materiais de uso e consumo) do not confer the right to ICMS credit entry until the statutory date set by federal law. In contrast, raw materials, intermediate goods, and packaging for taxed or exported goods generate valid ICMS credits.

7A metallurgical company in São José dos Campos/SP acquires a computerized industrial lathe (ativo imobilizado) for R$ 240,000.00 with ICMS highlighted at 18% (R$ 43,200.00). In its first month of operation, the company recorded total outbound gross sales of R$ 1,000,000.00, of which R$ 800,000.00 were fully taxed operations and R$ 200,000.00 were exempt sales without credit maintenance authorization. According to Article 61, §10 of RICMS/SP and the CIAP (Controle de Crédito do Ativo Permanente) statutory rules, what is the exact ICMS credit amount the company can appropriate in this first month?

A.R$ 900.00, representing 1/48th of the total ICMS tax credit multiplied by 100% of gross revenue.

B.R$ 43,200.00, because capital goods acquired for industrial transformation confer an immediate single-installment full credit.

C.R$ 3,600.00, representing 1/12th of the total ICMS tax credit appropriated annually in monthly quotas.

D.R$ 720.00, representing 1/48th of the total ICMS tax credit (R$ 900.00) multiplied by the ratio of taxed operations to total operations (80%).

Explanation: Pursuant to Article 61, §10 of RICMS/SP and LC 87/1996 (art. 20, §5º), ICMS credits on permanent assets (ativo imobilizado) are appropriated at the rate of 1/48th per month, factored by the proportion that taxed/export operations bear to total outbound operations: Total ICMS = R$ 43,200.00; Monthly quota (1/48) = R$ 43,200 / 48 = R$ 900.00. Taxed ratio = R$ 800,000 / R$ 1,000,000 = 0.80 (80%). Allowed credit = R$ 900.00 * 0.80 = R$ 720.00.

8An e-commerce company located in Curitiba/PR sells a consumer electronic item to an individual final consumer (non-taxpayer of ICMS) residing in the city of São Paulo/SP. Following the enactment of Constitutional Amendment 87/2015, Complementary Law 190/2022, and SP State Law 17.470/2021, how is the tax calculated and who is the passive subject responsible for collecting the Tax Rate Differential (DIFAL) to the State of São Paulo?

A.No DIFAL is due because transactions involving non-taxpayer end consumers belong exclusively to the state of origin under the original 1988 constitutional text.

B.The destination consumer in São Paulo is directly responsible for issuing a customs clearance guide and paying the entire 18% ICMS to SEFAZ-SP.

C.The DIFAL corresponds to the difference between SP internal rate and the interstate rate (12%), and the out-of-state seller (remetente em Curitiba) is the legal passive subject responsible for paying the DIFAL directly to the State of São Paulo.

D.The interstate rate of 12% is paid to SEFAZ-SP, while the 6% differential is retained by the State of Paraná.

Explanation: Under EC 87/2015, LC 190/2022, and SP State Law 17.470/2021 (incorporated into RICMS/SP), in interstate operations destined for non-taxpayer final consumers, the originating state receives the interstate rate (12% for South/Southeast origins to SP), and the destination state (São Paulo) receives the DIFAL (Internal Rate SP - Interstate Rate). The out-of-state seller (remetente) is the statutory passive subject responsible for calculating and collecting the DIFAL to the State of destination.

9According to São Paulo State Law No. 13.296/2008 (IPVA Law), on what date does the annual taxable event (fato gerador) for IPVA occur regarding used motor vehicles already registered in the State of São Paulo, and what is the standard tax rate for passenger motorcars powered by gasoline or flex-fuel?

A.March 31st of each calendar year; standard tax rate of 2.5%.

B.January 1st of each calendar year; standard tax rate of 4.0%.

C.December 31st of each calendar year; standard tax rate of 3.0%.

D.The exact vehicle owner's birthday; standard tax rate of 5.0%.

Explanation: Under Article 2, item I of SP State Law 13.296/2008, the taxable event (fato gerador) of IPVA for used motor vehicles occurs annually on the 1st of January of each calendar year. Under Article 9, I of the same statute, the statutory tax rate for passenger motor vehicles (veículos de passeio) is 4.0%.

10A resident of Santo André/SP sells their private motor vehicle to a third party but fails to submit the mandatory notice of sale (comunicação de venda) to the state traffic department (DETRAN-SP) or the tax administration within the 30-day statutory period. According to Article 6, item II of SP State Law No. 13.296/2008 and Article 134 of the Brazilian Traffic Code (CTB), what is the fiscal consequence for the seller regarding subsequent IPVA debts?

A.The seller remains jointly and severally liable (solidariamente responsável) for all subsequent IPVA debts and monetary penalties incurred up to the date of formal sale communication.

B.The seller is completely relieved of tax liability immediately upon signing the private contract of sale, as civil property transfer prevails over administrative notices.

C.The tax debt is automatically converted into an administrative fine against the notary office that recognized the signatures.

D.The vehicle is immediately forfeited to the state treasury without any personal tax liability attaching to either seller or buyer.

Explanation: Under Article 6, item II of SP State Law No. 13.296/2008 (and aligned with Art. 134 of CTB), the alienator who fails to present the notice of sale within 30 days is jointly and severally liable (responsável solidário) for the payment of the tax, monetary updates, interest, and penalties incurred from the date of disposal up to the date of official communication.

About the SEFAZ-SP Auditor Fiscal (AFRE) Exam

The Concurso Público para Auditor Fiscal da Receita Estadual da Secretaria da Fazenda e Planejamento do Estado de São Paulo (AFRE / SEFAZ-SP, historically known as Agente Fiscal de Rendas - AFR) is the flagship state tax audit examination in Brazil, organized by Fundação Carlos Chagas (FCC). As the primary revenue enforcement officials for the State of São Paulo—the largest subnational economy in Latin America—Auditors Fiscal hold exclusive constitutional power to inspect state taxpayers, launch state tax credits, audit corporate accounts and electronic fiscal documents (SPED Fiscal, NF-e), investigate fiscal fraud, judge administrative tax disputes (Tribunal de Impostos e Taxas - TIT/SP), and administer São Paulo's state taxes: ICMS (value-added tax on goods and services), IPVA (motor vehicle tax), and ITCMD (inheritance and gifts tax). The official examination is a single stage of three objective papers totalling 260 multiple-choice questions, with a separate área de conhecimento for Gestão Tributária and for Tecnologia da Informação e Comunicação (TIC). Tested disciplines include São Paulo State Tax Legislation (Regulamento do ICMS - RICMS/SP Decreto 45.490/2000, Lei Estadual 6.374/1989, Lei do IPVA 13.296/2008, Lei do ITCMD 10.705/2000, and State Administrative Tax Process Lei 13.457/2009), the National Tax Code (CTN), federal Lei Kandir (LC 87/1996), tax substitution (substituição tributária), advanced accounting (CPCs), fiscal auditing techniques, and fiscal data analytics.

Assessment

Three 4-hour objective papers over two days. P1 - Conhecimentos Gerais (100 q): Língua Portuguesa 30, Matemática Financeira/Estatística 15, Raciocínio Crítico 15, Inglês 10, Administração Geral e Pública 15, Economia e Finanças Públicas 15. P2 - Conhecimentos Básicos (80 q): Direito Constitucional/Administrativo/Civil/Empresarial/Financeiro/Penal 25, Direito Tributário 15, Legislação Tributária 15, Contabilidade Geral 15, Auditoria 10. P3 - Conhecimentos Específicos, área Gestão Tributária (80 q, weight 2): Direito Tributário Avançado 25, Legislação Tributária Avançada 25, Contabilidade Avançada e de Custos 20, Fluência de Dados 10

Time Limit

12 hours (three 4-hour papers over two days)

Passing Score

Minimum 50% in each of the three test papers (P1, P2, P3) and minimum 60% overall score

Exam Fee

R$ 170,00 (Secretaria da Fazenda e Planejamento do Estado de São Paulo (Organized by FCC))

SEFAZ-SP Auditor Fiscal (AFRE) Exam Content Outline

30%

Legislação Tributária do Estado de São Paulo (SP State Tax Law)

Regulamento do ICMS do Estado de São Paulo (RICMS/SP Decreto 45.490/2000 and Lei Estadual 6.374/1989: taxable events, tax base, tax rates, non-cumulativity, tax credits, tax incentives, exemptions, deferrals), tax substitution regime (Substituição Tributária - ICMS-ST, MVA / IVA-ST calculations, forward tax withholding), interstate rate differentials (DIFAL under EC 87/2015 and LC 190/2022), IPVA (Lei Estadual 13.296/2008), ITCMD (Lei Estadual 10.705/2000), and State Administrative Tax Process (PAT Lei Estadual 13.457/2009 and Tribunal de Impostos e Taxas - TIT).

25%

Direito Tributário e Constitucional (National Tax System)

Constitutional National Tax System (CF/88 Arts. 145-162), constitutional tax principles and limitations on taxation, tax competencies, National Tax Code (CTN: tax obligation, taxable events, joint liability, tax credit constitution, lançamento types, suspension, extinction, exclusion, tax guarantees and privileges, active debt certidão negativa), and federal supplementary tax laws (Lei Kandir LC 87/1996, Simples Nacional LC 123/2006, and LC 24/1975 - CONFAZ fiscal benefits).

25%

Contabilidade Geral, Avançada e Auditoria Tributária

Brazilian Accounting Standards (CPCs aligned with IFRS), business combinations, consolidation of financial statements, equity accounting method (MEP), provisions and contingencies (CPC 25), fiscal auditing procedures, electronic audit verification (SPED Fiscal / EFD ICMS-IPI, Escrituração Contábil Digital - ECD, Nota Fiscal Eletrônica - NF-e), tax reconciliation routines, inventory reconciliation, and fiscal fraud detection.

10%

Direito Administrativo, Civil, Penal e Empresarial

State administrative law, administrative acts, bidding law (Lei 14.133/2021), statutory regime of São Paulo state civil servants (Lei Estadual 10.261/1968), crimes against the tax order (Crimes contra a Ordem Tributária Lei 8.137/1990 and Súmula Vinculante 24 STF), corporate reorganization (mergers, spin-offs, consolidations), and corporate bankruptcy.

10%

Tecnologia da Informação e Análise de Dados Fiscais

Relational database querying (SQL syntax, joins, aggregations), business intelligence concepts, data extraction and transformation (ETL) applied to massive fiscal databases, electronic tax document cross-checking (cruzamento de dados fiscais), and analytical detection of tax evasion and shell company operations (empresas noteiras).

How to Pass the SEFAZ-SP Auditor Fiscal (AFRE) Exam

What You Need to Know

Passing score: Minimum 50% in each of the three test papers (P1, P2, P3) and minimum 60% overall score
Assessment: Three 4-hour objective papers over two days. P1 - Conhecimentos Gerais (100 q): Língua Portuguesa 30, Matemática Financeira/Estatística 15, Raciocínio Crítico 15, Inglês 10, Administração Geral e Pública 15, Economia e Finanças Públicas 15. P2 - Conhecimentos Básicos (80 q): Direito Constitucional/Administrativo/Civil/Empresarial/Financeiro/Penal 25, Direito Tributário 15, Legislação Tributária 15, Contabilidade Geral 15, Auditoria 10. P3 - Conhecimentos Específicos, área Gestão Tributária (80 q, weight 2): Direito Tributário Avançado 25, Legislação Tributária Avançada 25, Contabilidade Avançada e de Custos 20, Fluência de Dados 10
Time limit: 12 hours (three 4-hour papers over two days)
Exam fee: R$ 170,00

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SEFAZ-SP Auditor Fiscal (AFRE) Study Tips from Top Performers

1Master the mechanics of São Paulo's ICMS tax substitution (Substituição Tributária): calculate the presumed tax base using Margem de Valor Agregado (MVA), apply the internal SP rate, and subtract the previous tax credit to find the ICMS-ST payable.

2Understand the Diferencial de Alíquotas (DIFAL) rules under EC 87/2015 and LC 190/2022 for interstate sales to non-taxpayer end consumers.

3Study the administrative tax litigation rules of the Tribunal de Impostos e Taxas de São Paulo (TIT/SP) under Lei Estadual 13.457/2009, focusing on deadlines for auto de infração defense and appeals.

4Practice auditing procedures for verifying electronic fiscal documents: understand how NF-e, CT-e, and EFD-ICMS/IPI records are audited for unauthorized credits, unrecorded sales, and sham transactions.

5Review the jurisprudence of the STF and STJ on ICMS base composition: exclusion of ICMS from PIS/COFINS base (Tema 69 STF) and non-incidence on financial interest in retail financing.

Frequently Asked Questions

What was the former title of the SEFAZ-SP Auditor Fiscal position?

The career was historically titled Agente Fiscal de Rendas (AFR). By state legislative reform, the title was modernized to Auditor Fiscal da Receita Estadual (AFRE) to align with standard Brazilian fiscal nomenclature, preserving all statutory auditing powers and prerogatives.

What is the official exam format for SEFAZ-SP AFRE?

The examination organized by FCC consists of 260 multiple-choice questions with five alternatives each, spread across three objective papers: P1 Conhecimentos Gerais (100 questions, weight 1), P2 Conhecimentos Básicos (80 questions, weight 1) and P3 Conhecimentos Específicos (80 questions, weight 2). Each paper lasts 4 hours. The certame is a single stage: there is no discursive paper and no titles evaluation.

What degree is required to register for the SEFAZ-SP AFRE concurso?

Candidates must possess a completed higher-education bachelor's degree in any field of study (diploma de graduação de nível superior em qualquer área) recognized by the Brazilian Ministry of Education (MEC).

What are the passing criteria for the SEFAZ-SP AFRE examination?

Candidates must cumulatively achieve at least 50% of the total points in each of the three test papers (P1, P2 and P3) and at least 60% of the total weighted points across the three papers. Candidates who miss either threshold are eliminated.

How is the 100-question practice bank on OpenExamPrep structured?

This practice bank adapts the official SEFAZ-SP syllabus into 100 comprehensive 4-option MCQs in English, with in-depth coverage of SP state tax legislation (RICMS/SP, IPVA, ITCMD), national tax law, advanced accounting, and fiscal audit procedures with worked calculation problems.