SEFAZ-RJ Auditor Fiscal study plan

Map the entire ICMS incidence structure (fato gerador, contribuinte, base de cálculo, alíquotas, não incidência e benefícios fiscais) into a one-page schematic before touching any question bank.

Solve 40 practice items on ICMS substituição tributária and diferimento, logging every error with the rule that was misapplied.

Read the constitutional general rules on tax law (arts. 145-162 CF) and list, in your own words, each limitation on the power to tax with one concrete example of a violation.

Draft a comparison table of ICMS, IPVA and ITD covering triggering event, taxpayer, base and payment deadline under Rio de Janeiro state rules.

Work through the Lei Kandir and the state ICMS regulation article by article, flagging every rule that differs from the constitutional text.

Solve 60 mixed items on obrigação tributária, crédito tributário, lançamento and suspensão/extinção/exclusão, targeting 70% accuracy.

Explain aloud, without notes, the difference between isenção, não incidência, imunidade and diferimento, then write the distinctions down.

Build a timeline of IPVA and ITD facts (fato gerador, vencimentos, alíquotas progressivas por faixa) for the Rio de Janeiro regime.

Summarize fundamental rights, organization of the State and tax-related constitutional principles, producing a 2-page mind map per block.

Solve 50 items on administrative principles (legalidade, impessoalidade, moralidade, publicidade, eficiência) and on the powers of the administration.

Compare licitação rules and administrative contracts in a table, focusing on the points most likely to be tested.

Write, from memory, the grounds and procedure for responsabilização of public agents and for the exercise of self-tutela.

Review the full Portuguese grammar syllabus (crase, regência, concordância, pontuação) and solve 60 items, correcting every missed rule in a notebook.

Practice interpretation of normative texts by summarizing three tax statutes in no more than 10 lines each.

Redo the Domain 4 error log from weeks 1-2 and re-solve every missed item until all are correct.

Draft a one-page checklist of the ten most frequent traps in tax-law questions you personally fall for.

Close the accounting cycle from lançamento to demonstrações contábeis on paper, covering at least 25 journal entries.

Solve 40 items on CPC pronouncements (revenue, leases, impairment, provisions) and record the standard applied to each.

Map the internal-control framework (COSO components and the three lines model) and apply it to a fictional tax administration process.

Explain the difference between auditoria interna, externa and fiscal, and list the main audit procedures with an example of each.

Outline the crimes against the tax order (types, elements, applicable penalties) and the rules on extinção da punibilidade by payment.

Solve 30 items on penal and procedural penal law applied to tax crimes, distinguishing material from formal crimes.

Review Rio de Janeiro state tax legislation updates and administrative-process rules, noting deadlines and sanctions.

Compare the administrative and criminal spheres: when does a tax infraction also become a crime?

Summarize public finance concepts (budget cycle, fiscal responsibility, revenue and expenditure classification) in a 2-page sheet.

Solve 30 items on logical reasoning and basic statistics, focusing on percentages, series and reading of tables.

Review IT and data-protection fundamentals likely to appear, listing the key definitions you must recognize.

Practice 15 quick calculation drills on budget execution and fiscal targets under timed conditions.

Simulate two full exams under real time conditions, one weighted toward Tax Law and one mixed across all domains.

Review every error from the simulations and classify it as content gap, interpretation error or time-management issue.

Revisit the weakest three domains using only your own summaries and error notebooks.

Recite the key ICMS, IPVA and ITD rules aloud from memory to confirm retention.