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Receita Federal do Brasil — Auditor-Fiscal (Brazil)

Practice Questions100 questions

2026 Statistics

Key Facts: Analista-Tributário da Receita Federal Exam

140 Questions

Official objective test length (70 Basic + 70 Specific)

Fundação Getulio Vargas / Receita Federal

9 Hours

Total examination duration across two 4.5-hour sessions

FGV Conhecimento

R$ 115,00

Official application fee for Analista-Tributário

Receita Federal Edital

R$ 13.843,72

Initial monthly starting salary for Analista-Tributário

Ministério da Fazenda

Nível Superior

Required minimum education credential (any bachelor degree)

Receita Federal do Brasil

Analista-Tributário da Receita Federal tests tax administration, customs clearance, financial accounting, and public law in a 9-hour 140-item FGV exam session. This page provides 100 free English-language practice MCQs adapted from the official syllabus.

Sample Analista-Tributário da Receita Federal Practice Questions

Try these sample questions to test your Analista-Tributário da Receita Federal exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1According to Article 3 of the Brazilian National Tax Code (Código Tributário Nacional - CTN, Lei nº 5.172/1966), what is the legal definition of a tax (tributo)?

A.Any voluntary or contractual payment made by citizens to federal, state, or municipal treasuries in exchange for specific public services or utility concessions.

B.A monetary sanction applied exclusively by judicial authorities against individuals or corporations that fail to comply with environmental or regulatory norms.

C.Every compulsory pecuniary prestation, in currency or whose value can be expressed therein, that does not constitute a sanction for an illicit act, instituted by law and collected through fully bound administrative activity.

D.A discretionary financial contribution established by administrative decree of the Executive branch to finance emergency budgetary deficits.

Explanation: Article 3 of the CTN defines a tax (tributo) as 'every compulsory pecuniary prestation, in currency or whose value can be expressed therein, that does not constitute a sanction for an illicit act, instituted by law and collected through fully bound administrative activity' (prestação pecuniária compulsória, em moeda ou cujo valor nela se possa exprimir, que não constitua sanção de ato ilícito, instituída em lei e cobrada mediante atividade administrativa plenamente vinculada).

2Under the 1988 Federal Constitution of Brazil (CF/88), the principle of tax legality (princípio da legalidade tributária) mandates that taxes can only be created or increased by statutory law. Which group of federal taxes represents a constitutional exception allowing the Executive branch to alter rates by presidential decree within statutory limits?

A.Imposto sobre a Renda (IRPF/IRPJ), Contribuição Social sobre o Lucro Líquido (CSLL), and Imposto sobre Serviços (ISS).

B.Imposto de Importação (II), Imposto de Exportação (IE), Imposto sobre Produtos Industrializados (IPI), and Imposto sobre Operações Financeiras (IOF).

C.Imposto sobre a Propriedade de Veículos Automotores (IPVA), Imposto Predial e Territorial Urbano (IPTU), and Taxas de Fiscalização.

D.Contribuição para o PIS/PASEP, COFINS, and Imposto sobre a Propriedade Territorial Rural (ITR).

Explanation: Pursuant to Article 153, §1º, of the Federal Constitution (CF/88), the Executive branch is empowered, under statutory conditions and limits, to change the tax rates of the Import Tax (II), Export Tax (IE), Tax on Industrialized Products (IPI), and Tax on Financial Operations (IOF) via presidential decree. This flexibility exists because these taxes serve an extrafiscal regulatory purpose in controlling foreign trade, monetary policy, and domestic industrial production.

3The constitutional principle of anteriority prevents the collection of taxes in the same fiscal year (anterioridade anual) or before 90 days have elapsed (anterioridade nonagesimal) from the publication of the law that created or increased them. Which pair of federal taxes is constitutionally exempt from BOTH annual and 90-day anteriority rules?

A.Imposto de Importação (II) and Imposto sobre Operações Financeiras (IOF).

B.Imposto sobre a Renda (IR) and Imposto sobre Produtos Industrializados (IPI).

C.Contribuições Sociais da Seguridade Social and Contribuição de Intervenção no Domínio Econômico (CIDE-Combustíveis).

D.Imposto sobre a Propriedade Territorial Rural (ITR) and Contribuição para o PIS/PASEP.

Explanation: According to Article 150, §1º, of CF/88, the Import Tax (II), Export Tax (IE), Tax on Financial Operations (IOF), and Extraordinary War Tax (IEG) are constitutionally exempt from BOTH the annual anteriority rule (Art. 150, III, 'b') and the 90-day anteriority rule (Art. 150, III, 'c'). Increases in these rates take immediate effect upon publication of the regulatory decree.

4Regarding the reciprocal tax immunity (imunidade recíproca) established in Article 150, VI, 'a', of the Federal Constitution, which statement correctly describes its application to federal autonomous agencies (autarquias) and public foundations (fundações públicas)?

A.It applies fully to all forms of taxes, fees (taxas), and improvement contributions (contribuições de melhoria) regardless of the activity performed.

B.It does not apply to autarquias or public foundations, remaining strictly limited to direct political entities (União, Estados, DF, Municípios).

C.It extends automatically to private commercial enterprises contracted by autarquias to perform outsourced cleaning and security services.

D.It applies exclusively to taxes (impostos) on equity, income, and services linked to their essential statutory purposes or resulting from them.

Explanation: Article 150, §2º, of the Federal Constitution establishes that reciprocal tax immunity (which prohibits the Union, States, Federal District, and Municipalities from taxing each other) is extended to autarquias and public foundations instituted and maintained by the government, strictly regarding taxes (impostos) on their equity, income, and services linked to their essential purposes or resulting from them. It does not cover fees (taxas) or activities of a purely commercial market-competing nature.

5In Brazilian tax law, what is the fundamental distinction between legislative tax competence (competência tributária) and active tax capacity (capacidade tributária ativa) according to Article 7 of the CTN?

A.Competência tributária can be freely transferred by municipal agreements to private banks, whereas capacidade tributária ativa remains strictly with the federal judiciary.

B.Competência tributária refers to the legal liability of the taxpayer, whereas capacidade tributária ativa refers to the taxpayer's ability to pay (capacidade contributiva).

C.Competência tributária is the political power to enact laws creating taxes and is indelegable; capacidade tributária ativa is the administrative power to collect, inspect, and enforce taxes, which may be delegated to another public legal entity.

D.Both competência tributária and capacidade tributária ativa are completely delegable to private collection agencies via ordinary administrative contract.

Explanation: Under Article 7 of the CTN, legislative tax competence (competência tributária) is the constitutional power to institute taxes and is strictly indelegable (indelegável). However, active tax capacity (capacidade tributária ativa)—which encompasses the administrative functions of collecting, enforcing, and administering taxes, as well as holding procedural standing—can be delegated from one public legal entity to another (such as the Union delegating ITR collection to Municipalities).

6According to Article 116 of the CTN, unless statutory law provides otherwise, at what exact moment is a taxable event (fato gerador) deemed to have occurred when dealing with a factual situation (situação de fato) versus a legal situation (situação jurídica)?

A.For both situations, only upon the formal entry of the assessed tax debt into the official Register of Active Federal Debt (Dívida Ativa da União).

B.For a factual situation, at the moment material circumstances necessary to produce ordinary effects are accomplished; for a legal situation, when it is constituted in accordance with applicable civil or commercial law.

C.For a factual situation, upon the issuance of the corporate balance sheet; for a legal situation, upon signature of a private non-registered memorandum of understanding.

D.For both factual and legal situations, exclusively upon physical cash payment of the underlying transaction through an accredited commercial bank.

Explanation: Article 116 of the CTN specifies that, unless otherwise stated by law, a taxable event is considered to occur: I - in the case of a factual situation (situação de fato), from the moment the material circumstances necessary to produce the effects that normally correspond to it are accomplished; II - in the case of a legal situation (situação jurídica), from the moment it is definitively constituted in accordance with applicable governing law (or upon fulfillment of a suspensive condition).

7Under Article 113 of the CTN, an accessory tax obligation (obrigação tributária acessória) stems from tax legislation and imposes positive or negative duties in the interest of tax inspection. What happens when a taxpayer fails to comply with an accessory tax obligation?

A.The accessory obligation, by the mere fact of non-compliance, is converted into a principal tax obligation with respect to the resulting pecuniary penalty (multa).

B.The accessory obligation is immediately extinguished and replaced by an informal warning without monetary consequences.

C.The taxpayer loses active procedural capacity to file administrative defenses before the Administrative Council of Tax Appeals (CARF).

D.The tax authority must obtain prior judicial authorization to enforce the accessory requirement before applying any sanction.

Explanation: Article 113, §3º, of the CTN explicitly states: 'The accessory obligation, by the simple fact of its non-compliance, converts into a principal obligation regarding the pecuniary penalty' (A obrigação acessória, pelo simples fato da sua inobservância, converte-se em obrigação principal relativamente à penalidade pecuniária). While the accessory obligation itself is a duty to do (fazer) or refrain from doing (não fazer), failure to comply generates a monetary penalty, which is a payment obligation (obrigação de pagar/dar) and therefore possesses the nature of a principal obligation.

8Regarding passive solidarity (solidariedade passiva) in Brazilian tax law (Articles 124 and 125 of the CTN), which rule correctly governs the relationship between co-debtors and the tax authority (Fisco)?

A.Co-debtors enjoy the legal benefit of order (benefício de ordem), requiring the Fisco to exhaust execution against the primary debtor before demanding payment from joint debtors.

B.An administrative tax exemption (isenção) granted personally to one specific debtor automatically extinguishes the entire tax debt for all other co-debtors.

C.The interruption of the statute of limitations (prescrição) against one co-debtor does not produce any legal effect against the remaining solidary debtors.

D.Passive solidarity in tax law excludes the benefit of order (não comporta benefício de ordem), meaning the tax authority may demand the entire tax debt from any of the solidarity debtors.

Explanation: Under Article 124, sole paragraph, of the CTN, passive solidarity does not include the benefit of order (salvo disposição de lei em contrário, a solidariedade não comporta benefício de ordem). The tax authority may collect the full amount from any or all joint obligors. Furthermore, under Article 125, III, the interruption of prescrição against one debtor affects all co-debtors, and under Article 125, II, a personal exemption granted to one debtor only reduces the common debt by that debtor's share.

9Company Alpha acquired the commercial establishment (fundo de comércio / estabelecimento empresarial) of Company Beta and continued operating the exact same commercial activity under a new corporate name. Company Beta ceased all commercial operations on the closing date and did not restart any business. Under Article 133 of the CTN, what is Company Alpha's tax liability for the tax debts incurred by Company Beta prior to the acquisition?

A.Company Alpha is exclusively liable on a subsidiary basis, provided Company Beta's partners are personally solvent.

B.Company Alpha has zero liability because tax debts attach strictly to the legal personality of the seller.

C.Company Alpha is integrally and fully liable (responsabilidade integral) for all pre-existing tax debts of the acquired establishment.

D.Company Alpha is liable only for municipal taxes, while federal tax liabilities are automatically remitted by law.

Explanation: Pursuant to Article 133, item I, of the CTN, a person or entity who acquires a commercial establishment and continues the commercial activity is integrally liable (integralmente responsável) for the taxes related to the establishment accrued prior to the transaction if the alienor (seller) ceases commercial operations. Subsidiary liability (item II) only applies if the seller continues or restarts another commercial activity within six months.

10Under Article 135, item III, of the CTN and consolidated Superior Court of Justice (STJ) jurisprudence (Súmula 435/STJ), under what precise circumstance may managers, directors, or administrators of a private limited company (sociedade limitada) be held personally and solidarily liable for the company's federal tax debts?

A.Simply whenever the company experiences operational losses and defaults on its timely tax payments without proof of fraud.

B.When tax debts result from acts practiced with excess of managerial powers, violation of statutory law, or breach of the corporate bylaws, including presumed irregular dissolution when the company ceases operations at its registered fiscal address without notifying tax authorities.

C.Only when the managing partners have been convicted in a final, unappealable criminal sentence for tax evasion (crime contra a ordem tributária).

D.Whenever the company has fewer than three partners and fails to submit its annual federal accounting statements (SPED).

Explanation: Under Article 135, III, of the CTN, directors and managers are personally liable for obligations resulting from acts committed with excess of powers or violation of law or corporate bylaws. The STJ has affirmed in Súmula 430 that mere non-payment of tax does not trigger personal liability. However, under Súmula 435/STJ, a company that ceases operations at its registered fiscal address without notifying the competent registering bodies is presumed irregularly dissolved (dissolução irregular), legitimizing the redirection (redirecionamento) of tax execution directly to the managing partner.

About the Analista-Tributário da Receita Federal Exam

The Concurso para Analista-Tributário da Receita Federal do Brasil (ATRFB) is the nationwide competitive examination administered by Fundação Getulio Vargas (FGV) for the tactical and operational tax administration career of Brazil's federal revenue service. Analistas-Tributários conduct technical tax analyses, oversee customs clearance and passenger baggage inspection, handle taxpayer assistance and administrative inquiries, execute tax collection and recovery routines, prepare preliminary fiscal infraction reports, and support federal anti-smuggling and border operations. The official exam comprises 140 multiple-choice questions and one discursive question. Tested domains include the National Tax Code (CTN), federal tax administration, customs clearance procedures (Regulamento Aduaneiro), basic and intermediate financial accounting, constitutional and administrative law, social security contributions, logical-mathematical reasoning, statistics, and data fluency.

Assessment

Two 4.5-hour sessions on the same day. Morning (Módulo I, 70 MCQs): Língua Portuguesa 15, Língua Inglesa 10, Raciocínio Lógico-Matemático e Estatística 10, Contabilidade Geral 10, Administração Geral e Pública 10, Fluência em Dados 15. Afternoon (Módulo II, 70 MCQs): Direito Constitucional 14, Direito Administrativo 12, Direito Tributário e Previdenciário 16, Legislação Tributária 14, Legislação Aduaneira 14, plus 1 discursive question

Time Limit

9 hours (two 4.5-hour sessions)

Passing Score

50% minimum overall score and 50% in each knowledge module (Basics and Specifics)

Exam Fee

R$ 115,00 (Secretaria Especial da Receita Federal do Brasil (Organized by FGV))

Analista-Tributário da Receita Federal Exam Content Outline

25%

Direito Tributário e Legislação Tributária Federal (Tax Law)

National Tax System principles (CF/88), National Tax Code (CTN: tax jurisdiction, tax competence, tax obligations, taxable events, tax liabilities, tax credit suspension, extinction, and exclusion), federal taxes overview (IRPF, IRPJ, IPI, IOF, ITR, PIS/COFINS), accessory tax obligations (obrigações acessórias), and federal tax administration routines.

20%

Legislação Aduaneira e Despacho Aduaneiro (Customs Procedures)

Customs Regulations (Decreto 6.759/2009), primary and secondary customs zones, customs territory, import and export clearance procedures (despacho de importação e exportação), customs channels (verde, amarelo, vermelho, cinza), passenger baggage rules and international travel exemptions, bonded warehouses, and customs violations.

20%

Contabilidade Geral (Financial Accounting)

Bookkeeping fundamentals, debit and credit mechanics, accounting chart of accounts, asset and liability valuation, inventory accounting (FIFO, weighted average), depreciation and amortization, Balance Sheet (Balanço Patrimonial), and Income Statement (Demonstração do Resultado do Exercício - DRE).

15%

Direito Constitucional e Direito Administrativo

Fundamental constitutional rights and guarantees, organization of the State, public administration principles (LIMPE: legalidade, impessoalidade, moralidade, publicidade, eficiência), administrative acts, statutory civil service regime (Lei 8.112/1990), public tenders and contracts (Lei 14.133/2021), and administrative ethics.

20%

Raciocínio Lógico, Estatística, Fluência em Dados e Administração

Propositional logic, logical connectives, truth tables, logical equivalences and negation, descriptive statistics, basic probability, data fluency (SQL querying, data tables, analytical filters), general and public management concepts, and administrative efficiency in public services.

How to Pass the Analista-Tributário da Receita Federal Exam

What You Need to Know

Passing score: 50% minimum overall score and 50% in each knowledge module (Basics and Specifics)
Assessment: Two 4.5-hour sessions on the same day. Morning (Módulo I, 70 MCQs): Língua Portuguesa 15, Língua Inglesa 10, Raciocínio Lógico-Matemático e Estatística 10, Contabilidade Geral 10, Administração Geral e Pública 10, Fluência em Dados 15. Afternoon (Módulo II, 70 MCQs): Direito Constitucional 14, Direito Administrativo 12, Direito Tributário e Previdenciário 16, Legislação Tributária 14, Legislação Aduaneira 14, plus 1 discursive question
Time limit: 9 hours (two 4.5-hour sessions)
Exam fee: R$ 115,00

Keys to Passing

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Analista-Tributário da Receita Federal Study Tips from Top Performers

1Master CTN tax credit rules: understand the exact statutory causes of suspension (Art. 151), extinction (Art. 156), and exclusion (Art. 175).

2Understand customs clearance channels: verde (automatic clearance), amarelo (documentary review), vermelho (documentary and physical cargo inspection), and cinza (special customs fraud value inspection).

3Practice basic financial accounting entries: recording purchases, sales, sales returns, inventory valuation, and calculating gross and net profit on the DRE.

4Review propositional logic rules: master De Morgan's laws, contrapositive equivalences, and conditional statements (se... então).

5Study passenger baggage regulations: know the traveler allowance limits, declared goods requirements, and prohibited items under federal customs law.

Frequently Asked Questions

What is the official exam structure for Analista-Tributário da Receita Federal?

The examination administered by FGV consists of 140 multiple-choice questions (70 basic knowledge and 70 specific knowledge, with 5 options each) worth 140 points, plus 1 discursive question worth 30 points, split across two 4.5-hour sessions on the same day.

What education degree is required to apply for Analista-Tributário?

Candidates must hold a recognized university bachelor's degree in any field of study (diploma de curso superior em qualquer área de formação) recognized by the Brazilian Ministry of Education (MEC).

What are the passing requirements for the ATRFB examination?

Candidates must score at least 50% in the Basic Knowledge module (minimum 35/70), at least 50% in the Specific Knowledge module (minimum 35/70), obtain a non-zero score in all individual subjects, and score at least 50% on the discursive examination.

What is the starting salary for an Analista-Tributário at Receita Federal?

The initial monthly base salary for an Analista-Tributário is R$ 13.843,72, plus statutory efficiency bonuses (Bônus de Eficiência) and federal civil service benefits.

How does the OpenExamPrep question bank prepare candidates for this exam?

This practice bank adapts the official FGV blueprint into 100 comprehensive 4-option MCQs in English, covering tax law, customs control, financial accounting, logic, and data analysis with clear step-by-step rationales.