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Receita Federal do Brasil — Analista-Tributário (Brazil)

Practice Questions100 questions

2026 Statistics

Key Facts: Auditor-Fiscal da Receita Federal Exam

140 Questions

Official objective exam questions (80 Conhecimentos Básicos + 60 Conhecimentos Específicos)

Fundação Getulio Vargas / Receita Federal

9 Hours

Total official exam time split across two 4.5-hour sessions

FGV Conhecimento

R$ 210,00

Official candidate registration fee for Auditor-Fiscal

Receita Federal Edital

R$ 22.921,71

Initial monthly base salary for Auditor-Fiscal

Ministério da Fazenda

Nível Superior

Required education qualification (any bachelor degree)

Receita Federal do Brasil

Auditor-Fiscal da Receita Federal tests tax law, customs regulations, advanced accounting, and fiscal auditing in a 9-hour 140-item FGV exam session. This page provides 100 free English-language practice MCQs adapted from the official syllabus.

Sample Auditor-Fiscal da Receita Federal Practice Questions

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1A 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?

A.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.

B.E-readers are covered by subjective tax immunity only if imported directly by accredited public educational and research institutions.

C.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.

D.E-readers enjoy a statutory tax exemption (isenção) for Import Duty, but remain fully subject to IPI because they constitute processed electronic hardware.

Explanation: According to STF Súmula Vinculante 57 and the leading precedent in RE 330.800, the constitutional tax immunity provided in Article 150, VI, 'd' of the 1988 Federal Constitution extends to electronic books, audiobooks, and dedicated electronic reading devices (e-readers). The Supreme Court ruled that the constitutional purpose of facilitating access to culture, education, and information must adapt to technological evolution, shielding electronic book media and dedicated readers from taxes on production, circulation, and importation.

2On 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?

A.IPI and IOF, because both are extrafiscal federal taxes fully exempt from both annual and nonagesimal anteriority rules.

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

C.IRPF and II, because income taxation requires only compliance with the annual financial year rule.

D.IPI only, because constitutional nonagesimal anteriority applies exclusively to social security contributions.

Explanation: Under Article 150, §1º of the 1988 Constitution, Imposto de Importação (II), Imposto de Exportação (IE), Imposto sobre Operações Financeiras (IOF), and extraordinary war taxes are constitutional exceptions to both the annual anteriority (art. 150, III, 'b') and the nonagesimal anteriority (art. 150, III, 'c') principles. Therefore, rate increases for II and IOF take effect immediately upon publication. In contrast, IPI is exempt only from annual anteriority but must observe the 90-day wait (noventena), while IRPF rate increases must observe annual anteriority (taking effect only in the next calendar year).

3A 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:

A.Lançamento de ofício (direct assessment), because the Receita Federal maintains statutory auditing authority over the submitted declarations.

B.Lançamento por declaração (assessment by declaration), because the tax authority relies on factual information provided by the taxpayer to issue the tax debit.

C.Lançamento arbitrado (arbitrated assessment), which occurs automatically whenever the taxpayer opts for the Lucro Presumido taxation regime.

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

Explanation: Under Article 150 of the CTN, lançamento por homologação (also known as autolançamento or self-assessment) occurs with respect to taxes where the law imposes on the taxpayer the duty to calculate the tax due, anticipate payment without prior examination by the administrative authority, and report the values. The tax credit is subsequently confirmed (homologated), either expressly by the tax authority or tacitly by the passage of the 5-year decadential period.

4A 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?

A.The timely submission of an administrative defense (impugnação) and administrative appeals within the Processo Administrativo Fiscal (PAF).

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

C.The full cash deposit of the disputed tax credit amount in an escrow account linked to administrative or judicial proceedings.

D.The granting of an injunction (liminar) in a Mandado de Segurança or provisional injunctive relief (tutela provisória) in other judicial actions.

Explanation: Article 151 of the CTN provides an exhaustive (taxativo) list of grounds that suspend the enforceability of the tax credit: I - moratória; II - depósito do seu montante integral; III - reclamações e recursos administrativos (PAF); IV - concessão de liminar em mandado de segurança; V - concessão de liminar ou tutela provisória em outras ações judiciais; VI - parcelamento. According to established STJ jurisprudence (Súmula 112 and Tema Repetitivo 378), offering a bank guarantee (fiança bancária) or insurance bond (seguro garantia) merely guarantees potential future tax execution for the purpose of obtaining a CPD-EN (art. 206 CTN), but does NOT suspend the enforceability of the tax credit under Article 151.

5A 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?

A.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.

B.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.

C.The right to launch has prescribed (prescrição), because prescription begins immediately upon the occurrence of the taxable event for all self-assessed taxes.

D.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).

Explanation: According to consolidated STJ jurisprudence (Tema 500 and REsp 973.733/SC), in taxes subject to lançamento por homologação where the taxpayer made an anticipatory payment (even if partial) without committing fraud, dolo, or simulation, the 5-year decadence period is governed exclusively by Article 150, §4º of the CTN, running from the date of the taxable event (fato gerador). For a May 2019 taxable event, the decadence deadline expired in May 2024. Therefore, the supplementary assessment issued in August 2025 is null due to decadence.

6A limited liability company (sociedade limitada) accumulated federal tax debts relating to PIS and COFINS. The company regularly ceased operational activities without formal liquidation or notice to the commercial registry and tax authorities, abandoning its registered tax domicile. The Federal Attorney General's Office (PGFN) requests the redirection (redirecionamento) of the ongoing tax execution to the managing partner (sócio-gerente). According to the CTN and STJ Súmulas 430 and 435 (and Tema 962), what is the standard for redirecting tax execution against the manager?

A.Mere default (inadimplemento) in paying taxes is sufficient by itself to hold managing partners personally liable under Article 135, III of the CTN.

B.Managing partners can never be held personally liable for corporate tax debts unless they are criminally convicted of tax evasion (sonegação fiscal).

C.Redirection is legally permissible because irregular dissolution of the company creates a legal presumption of breach of law (infração à lei), allowing manager liability under CTN Article 135, III.

D.Redirection is prohibited unless all minority non-managing partners are also simultaneously joined as co-executing defendants.

Explanation: According to STJ Súmula 435, a company that ceases to operate at its registered address without notifying the competent bodies is presumed to be irregularly dissolved, which constitutes an illegal act (infração à lei) under Article 135, III of the CTN, authorizing the redirection of the tax execution to the managing partner. While STJ Súmula 430 establishes that simple non-payment of taxes does not generate personal liability, irregular closure without formal liquidation violates statutory duties and justifies personal liability under STJ Tema 962.

7During a federal tax audit, the Receita Federal identifies that Company A and Company B share common equity partners and operate within the same economic conglomerate. Company A accumulated unpaid IRPJ debts. The tax auditor attributes joint and several liability (responsabilidade solidária) to Company B based solely on Article 124, I of the CTN ('persons who have a common interest in the taxable event'). According to the binding precedent established by the STJ in Tema Repetitivo 1049, was the tax auditor's attribution of joint liability legally valid?

A.Yes, because membership in the same economic group automatically establishes common legal interest under Article 124, I of the CTN.

B.No, because the mere belonging to the same economic group or having common partners does not, by itself, generate joint and several tax liability under CTN Article 124, I without common direct participation in the taxable event.

C.Yes, because Brazilian tax law imposes strict joint liability among all legal entities that share direct or indirect shareholder control.

D.No, because joint liability can only be established through a prior private contractual assumption of debt between the affiliated entities.

Explanation: In STJ Tema Repetitivo 1049 (REsp 1.775.804/RJ), the Superior Court of Justice held that the mere fact of belonging to the same economic group or having common partners/shareholders does not generate joint and several tax liability under Article 124, I of the CTN. Joint liability requires that both entities directly and concurrently perform the material act constituting the taxable event (fato gerador), or engage in fraudulent evasion/simulation, confusion of assets (confusão patrimonial), or abusive joint operational maneuvers.

8Enterprise Alpha acquires the commercial establishment (fundo de comércio) of Enterprise Beta and continues exploring the exact same commercial activity under a new trade name. Enterprise Beta completely ceases all commercial and industrial activities on the date of the transfer. Six months later, the Receita Federal discovers outstanding federal tax debts incurred by Beta prior to the sale. Under Article 133, I of the CTN, what is the tax liability of the acquirer, Enterprise Alpha?

A.Enterprise Alpha is solely subsidiarily liable, meaning the Receita Federal must first exhaust all assets of Beta's individual former partners.

B.Enterprise Alpha is exempt from all past tax liabilities because the purchase was conducted through a registered private commercial contract.

C.Enterprise Alpha is entirely and integrally liable (responsabilidade integral) for the pre-existing tax debts of the acquired business.

D.Enterprise Alpha is liable only for 50% of the tax principal, with full legal exclusion of all accrued fines and interest.

Explanation: Under Article 133, I of the CTN, a natural or legal person who acquires a commercial, industrial, or professional establishment (fundo de comércio) and continues its exploitation is integrally liable (responde integralmente) for the tax debts relating to the establishment existing prior to the acquisition, if the alienor (seller) ceases all commercial or professional activity. Subsidiary liability (art. 133, II) applies only if the alienor continues activity or restarts a new activity within 6 months.

9A retired federal auditor was diagnosed with a severe illness listed in Article 6, XIV of Lei 8.713/1988 (neoplasia maligna) and underwent successful surgery with no present active symptoms. The taxpayer requests IRPF exemption on his retirement pension. The administrative tax body denies the exemption because the current official medical report demonstrates clinical cure and absence of active symptoms. According to STJ Súmula 598, is the denial valid?

A.Yes, because tax exemptions must be interpreted literally under Article 111 of the CTN, requiring active symptoms at the time of the tax exemption request.

B.Yes, because the statutory exemption is restricted exclusively to active civil servants in full functional activity.

C.No, but the exemption is limited to a maximum discount of 50% on the monthly withholding tax.

D.No, because the granting of IRPF exemption to retirees diagnosed with serious illnesses listed in law does not require the contemporaneity of symptoms or proof of active disease recurrence.

Explanation: According to STJ Súmula 598, 'It is unnecessary to demonstrate the contemporaneity of the symptoms of the disease or the recurrence of the illness for the maintenance or granting of the IRPF exemption in favor of retired persons diagnosed with illnesses provided for in Article 6, XIV, of Law 7.713/1988'. The judicial rationale protects the financial security of retirees who continue to face elevated health monitoring costs even after achieving clinical remission.

10A large manufacturing company taxed under the Lucro Real regime prepares its tax book of adjustments (LALUR/LACS). During the fiscal year, the company registered: (1) accounting provision for doubtful debts exceeding statutory limits of Lei 9.430/1996; (2) payment of Interest on Net Equity (Juros sobre Capital Próprio — JCP) within statutory limits of Lei 9.249/1995; and (3) non-deductible administrative fines. In the LALUR Parte A reconciliation, how should these items be treated to calculate the IRPJ taxable basis (Lucro Real)?

A.Deduct provisions and fines; add the JCP payment to the net commercial profit.

B.Add all three items to the net commercial profit, because JCP is non-deductible under Lucro Real.

C.Add provisions and fines; deduct the JCP payment from the net commercial profit (Lucro Líquido).

D.Exclude all three items from LALUR Parte A, recording them exclusively as temporary differences in LALUR Parte B.

Explanation: To arrive at the Lucro Real (taxable profit) from the commercial net income (Lucro Líquido), the company must make additions (adições) and exclusions (exclusões) in LALUR Parte A. Under Article 13 of Lei 9.249/1995 and Lei 9.430/1996, non-deductible provisions and punitive fines must be added back to net income. Conversely, Juros sobre Capital Próprio (JCP) calculated in accordance with Article 9 of Lei 9.249/1995 constitutes a tax-deductible expense for IRPJ and CSLL purposes, representing an exclusion if not already expensed in the accounting P&L.

About the Auditor-Fiscal da Receita Federal Exam

The Concurso para Auditor-Fiscal da Receita Federal do Brasil (AFRFB) is the premier federal tax and customs civil-service examination in Brazil, organized by Fundação Getulio Vargas (FGV) on behalf of the Ministry of Finance. Auditors-Fiscal hold constitutional authority to launch tax credits, inspect corporations and individuals, audit complex corporate balance sheets, combat tax evasion and smuggling, control customs borders and ports, and administer federal taxes (IRPF, IRPJ, CSLL, IPI, IOF, ITR, PIS/COFINS, and social security contributions). The official exam comprises 140 multiple-choice questions across basic and specific knowledge modules and two discursive questions. Tested domains include the National Tax Code (CTN), federal tax legislation, customs regulations (Decreto 6.759/2009), international trade (INCOTERMS, WTO agreements, customs valuation), advanced financial accounting (CPCs/NBCs), public sector accounting (MCASP), fiscal auditing techniques, constitutional and administrative law, social security financing, and data fluency (SQL, Python, and data analytics for tax oversight).

Assessment

Two 4.5-hour sessions on the same day. Morning (Módulo I, 80 MCQs): Língua Portuguesa 10, Língua Inglesa 8, Raciocínio Lógico Matemático 8, Estatística 6, Economia e Finanças Públicas 6, Administração Geral 8, Administração Pública 8, Auditoria 8, Contabilidade Geral e Pública 8, Fluência em Dados 10. Afternoon (Módulo II, 60 MCQs): Direito Administrativo 8, Direito Constitucional 8, Direito Previdenciário 8, Direito Tributário 10, Legislação Tributária 8, Comércio Internacional 8, Legislação Aduaneira 10, plus 2 discursive questions

Time Limit

9 hours (two 4.5-hour sessions)

Passing Score

Cumulatively: 50% correct in Conhecimentos Básicos, 50% correct in Conhecimentos Específicos, and no score of zero in any individual subject

Exam Fee

R$ 210,00 (Secretaria Especial da Receita Federal do Brasil (Organized by FGV))

Auditor-Fiscal da Receita Federal Exam Content Outline

25%

Direito Tributário e Legislação Tributária Federal (Tax Law & Federal Taxes)

Constitutional tax principles (legalidade, anterioridade, irretroatividade, capacidade contributiva), National Tax Code (CTN: tax obligations, tax liability, tax credit establishment, suspension, extinction, and exclusion), federal taxes (IRPF, IRPJ, CSLL, IPI, IOF, ITR, PIS/COFINS, Simples Nacional LC 123/2006), and Federal Administrative Tax Process (Decreto 70.235/1972 and CARF litigation).

20%

Legislação Aduaneira e Comércio Internacional (Customs & Trade)

Customs Regulations (Regulamento Aduaneiro Decreto 6.759/2009), import and export taxes (II, IE), customs jurisdiction, customs clearance (despacho aduaneiro), special customs regimes (Drawback, Recof, Admissão Temporária, Entreposto Aduaneiro), customs valuation (Acordo de Valoração Aduaneira da OMC), international trade terms (INCOTERMS 2020), anti-dumping rules, and customs penalties and seizure (pena de perdimento).

20%

Contabilidade Geral, Avançada, Pública e Auditoria Fiscal

CPCs and NBCs aligned with IFRS, asset impairment (CPC 01), revenue recognition (CPC 47), business combinations and consolidation, deferred taxes (CPC 32), cash flow statement (CPC 03), equity accounting method (MEP), Manual de Contabilidade Aplicada ao Setor Público (MCASP), fiscal auditing techniques, electronic tax bookkeeping (SPED Contábil/Fiscal, ECF, EFD), and fraud investigation.

15%

Direito Constitucional, Administrativo e Previdenciário

Constitutional organization of powers, judicial review, fundamental rights, administrative acts, public bidding and contracts (Lei 14.133/2021), statutory civil service regime (Lei 8.112/1990), administrative improbity (Lei 8.429/1992 as amended by Lei 14.230/2021), and social security financing and payroll taxation (Lei 8.212/1991).

20%

Economia, Finanças Públicas e Fluência em Dados

Microeconomic market structures, public goods and externalities, macroeconomic policy, public finance principles, Fiscal Responsibility Law (Lei Complementar 101/2000 - LRF), federal budget cycle (PPA, LDO, LOA), data fluency (relational database queries in SQL, data manipulation in Python/R, and automated fraud detection algorithms).

How to Pass the Auditor-Fiscal da Receita Federal Exam

What You Need to Know

Passing score: Cumulatively: 50% correct in Conhecimentos Básicos, 50% correct in Conhecimentos Específicos, and no score of zero in any individual subject
Assessment: Two 4.5-hour sessions on the same day. Morning (Módulo I, 80 MCQs): Língua Portuguesa 10, Língua Inglesa 8, Raciocínio Lógico Matemático 8, Estatística 6, Economia e Finanças Públicas 6, Administração Geral 8, Administração Pública 8, Auditoria 8, Contabilidade Geral e Pública 8, Fluência em Dados 10. Afternoon (Módulo II, 60 MCQs): Direito Administrativo 8, Direito Constitucional 8, Direito Previdenciário 8, Direito Tributário 10, Legislação Tributária 8, Comércio Internacional 8, Legislação Aduaneira 10, plus 2 discursive questions
Time limit: 9 hours (two 4.5-hour sessions)
Exam fee: R$ 210,00

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Auditor-Fiscal da Receita Federal Study Tips from Top Performers

1Master the distinction between suspension, extinction, and exclusion of tax credits under CTN Articles 151, 156, and 175.

2Understand customs special regimes: differentiate Drawback (suspension, exemption, restitution) from Recof and temporary admission rules under the Regulamento Aduaneiro.

3Practice corporate tax calculations: determine taxable income (Lucro Real) via adjustments in LALUR/LACS for temporary differences vs permanent exclusions.

4Study electronic fiscal audit mechanics: understand how SPED Fiscal (EFD-ICMS/IPI), EFD-Contribuições, and NF-e data are cross-referenced to identify discrepancies.

5Review Fiscal Responsibility Law (LRF) limits: personnel expenditure ceilings, net fiscal debt constraints, and budget credit opening rules.

Frequently Asked Questions

What is the official structure of the Auditor-Fiscal da Receita Federal exam?

The examination administered by FGV consists of 140 multiple-choice questions with 5 alternatives each, worth 140 points in total: 80 Conhecimentos Básicos questions in the morning session and 60 Conhecimentos Específicos questions in the afternoon session. It is followed by 2 discursive questions worth 30 points each (60 points total) and, for candidates who pass, a mandatory Curso de Formação Profissional.

What education degree is required to apply for Auditor-Fiscal da Receita Federal?

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

What are the passing criteria for the AFRFB examination?

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

What is the starting compensation for an Auditor-Fiscal da Receita Federal?

The initial base salary for an Auditor-Fiscal is R$ 22.921,71 per month, plus statutory efficiency bonuses (Bônus de Eficiência) and federal civil service benefits, making it one of the highest-paying careers in Brazilian public service.

How does this OpenExamPrep question bank prepare candidates?

This practice bank adapts the official FGV blueprint into 100 comprehensive 4-option MCQs in English, covering federal tax law, customs regulations, corporate accounting, fiscal auditing, and data analytics with detailed explanations and calculation steps.