SEFAZ-BA Auditor Fiscal study plan

Map the ICMS constitutional and complementary-law framework, listing the core constitutional articles and the national complementary statute that governs the tax

Distinguish the triggering events (fato gerador) and the taxpayer categories, writing one example of each in your own words

Explain the non-cumulative mechanism and how tax credits are earned, transferred, and written off

Build a one-page glossary of ICMS terms with at least 20 entries, each defined from primary legal text

Differentiate internal operations, interstate operations, and inter-municipal operations and state the applicable rate logic for each

Solve at least 10 rate-and-base scenarios, including cases involving imported goods and goods destined for fixed assets or consumption

Explain the rules on tax substitution (substituição tributária) and identify who bears the withholding duty

Summarize the rules on tax incentives, exemptions, and presumed credits without relying on memorization alone

Consolidate ICMS by writing a summary sheet on tax substitution, the tax credit ledger, and the main compliance obligations

Map the IPVA constitutional basis and the state-law discretion it leaves to each state

Identify the IPVA triggering event, taxpayer, and the ownership-percentage rule for joint owners

Explain the IPVA base calculation and the depreciation rules applied to used vehicles

Explain IPVA rate differentiation by vehicle type and use, and the constitutional minimums that apply to certain categories

Describe the exemptions and immunities applicable to IPVA, including cases involving persons with disabilities and older vehicles

Work through the IPVA payment calendar logic, including installment options and the discount for early payment

Explain the destination-of-revenue rule for IPVA proceeds and how it is shared with municipalities

Map the ITD constitutional basis and the state-law space for setting rates and bases

Distinguish the triggering events for inter vivos transfers from those for causa mortis transfers

Explain the rules on the tax base for real property versus movable property and financial assets

Describe the rules on progressive rates and the limits that constrain them

Consolidate ITD by summarizing the rules on the place of taxation, the rules on advance payment, and the rules on joint liability

Explain the distinction between a tax (tributo) and a fee (taxa), naming the constitutional criteria that separate them

Identify the two permissible bases for fees: the exercise of police power and the provision of a public service

Analyze the requirement that a specific public service be divisible and actually used or made available to the taxpayer

Solve at least 8 fee scenarios, deciding whether a charge is valid as a fee or is an unlawful disguised tax

Explain the rules on the fee base and the prohibition on using a fee base identical to that of a tax

Summarize the core concepts of public finance: budget principles, budget cycles, and the legal framework for public budgeting

Explain the difference between budget approval and budget execution, and identify the main oversight instruments

Map the internal control system: its purpose, its main components, and the roles of the control bodies

Distinguish internal control from external control and identify the constitutional basis for each

Explain the main audit instruments and the duty to report irregularities

Run a full timed mock exam across all six domains and analyze results by domain