What the Receita Federal concurso is
The concurso da Receita Federal do Brasil selects servidores for the Secretaria Especial da Receita Federal do Brasil, the federal tax and customs administration under the Ministerio da Fazenda. The two cargos recruited are the Auditor-Fiscal da Receita Federal do Brasil (AFRFB) and the Analista-Tributario da Receita Federal do Brasil (ATRFB). Both are statutory federal posts under the Regime Juridico Unico of Lei 8.112/1990, carrying estabilidade after the estagio probatorio and progression through a plano de carreira negotiated by the Sindifisco Nacional and the Sindireceita. The official information hub is gov.br/receitafederal; the figures on this page were gathered from Brazilian concurso coverage while direct fetches to the primary gov.br pages were unavailable, and should be re-verified against the current edital and Diario Oficial da Uniao before relying on them for an application.
Banca and how it has changed
For most of its history the concurso da Receita Federal was elaborated and applied by the Escola de Administracao Fazendaria, the Esaf, which was both banca examinadora and the school responsible for the Curso de Formacao that ends the certame. After the Esaf was extinguished by Decreto 9,715 of 2019 the RFB has contracted external bancas: the last completed edicao, the concurso RFB 2022, was run by the Fundacao Getulio Vargas under the FGV Conhecimento umbrella, and later Termos de Referencia have opened the door to FGV, Cebraspe or another comparable banca depending on the licitacao that precedes each new edital. Whichever banca signs the notice, the programa remains anchored in the tradition the Esaf established, and outlets such as G1, Folha de S.Paulo, Estadao and Correio Braziliense are the practical secondary source for edition news between official releases; they should be treated as leads, not as citations, and checked against the edital.
Two-phase structure and programa
The concurso runs in two provas plus an eliminatory Curso de Formacao. The prova objetiva, of caracter eliminatorio and classificatorio, is a multiple-choice folha de respostas split into Conhecimentos Gerais and Conhecimentos Especificos. Conhecimentos Gerais typically covers Lingua Portuguesa, Lingua Inglesa and Raciocinio Logico Quantitativo, alongside Direito Constitucional, Direito Administrativo and Administracao Publica. Conhecimentos Especificos is where the AFRFB and ATRFB diverge in weight: Contabilidade Geral and Avancada, Auditoria, Analise das Demonstracoes Contabeis, Economia e Financas Publicas, Comercio Internacional and, above all, Legislacao Tributaria, which is the largest single bloco of pontos in any RFB programa. Only candidates classified inside the corte set by the edital advance to the prova discursiva, a dissertacao and questoes tecnicas evaluated against a public espelho de correcao. Approvados are then convocados for the Curso de Formacao at the school designated by the RFB, itself of caracter eliminatorio and classificatorio, with a bolsa paid during the training.
Salary, ANPR and progression
The carreira is structured by the Associacao Nacional dos Auditores Fiscais and negotiated through the ANPR framework covering the Fisco. The initial remuneracao for the AFRFB in the most recent tabela is quoted at R$ 22,921.71, before the bonus de eficiencia and gratificacoes tied to arrecadacao and to specific atividades como fiscalizacao aduaneira; the ATRFB starts at a materially lower band. Progression runs through classes A, B and C and up to the Classe Especial, by antiguidade and merecimento, with the topo da carreira reaching well above the initial figure once gratificacoes are added. All salary values move with the tabelas publicadas no Diario Oficial da Uniao and should be checked there.
Lotacao by unidade da RFB
Lotacao is set after the classificacao final and follows the vagas distributed by the edital across the ten Regioes Fiscais of the RFB. A candidate may be lotado in a unidade central in Brasilia, in a Superintendencia Regional, in a Delegacia da Receita Federal in a state capital, in a Alfandega at a port or airport, or in an Agencia in an interior municipio. The escolha de lotacao is exercised in ordem de classificacao within the modalidade de concorrencia, so ranking directly determines whether a candidate can stay near their home or is posted to a region with vacancies still open.
AFRFB versus ATRFB
Both cargos require a bachelor’s degree in any area recognised by the Ministerio da Educacao, but the atribuicoes are different. The AFRFB holds the privative competencia to constituir o credito tributario through the lancamento de oficio, to conduct auditoria fiscal on pessoas juridicas and pessoas fisicas, and to exercise fiscalizacao aduaneira, including the apreensao de mercadorias and the lavratura of autos de infracao. The ATRFB performs atividades de suporte and auxilio a fiscalizacao, atendimento ao contribuinte, analise de processos administrativo-fiscais and atividades tecnico-administrativas, without the privative competencia to lancar tributos. The salary gap between the two cargos reflects this division of atribuicoes, and it is the reason most candidates concur for the AFRFB when both cargos are offered in the same edital.
Preparing the application and on exam day
Inscription runs through the banca organizadora’s portal for the current edital. The site’s photo-resizer tool can bring a photograph to whatever dimensions the edital specifies, and its age-calculator confirms the minimum age of eighteen is met on the data-limite. On the day of the prova, arrive at the local at least sixty minutes before the horario de fechamento dos portoes on the cartao de confirmacao. Carry the printed cartao, an original photo identification (RG, CNH or passaporte) matching the inscription, and a black ballpoint pen with a transparent barrel for the folha de respostas. Mobile phones, smartwatches, calculators and any electronic device are banidos in the sala.
For the current cronograma, vagas por Regiao Fiscal and edital text, see gov.br/receitafederal and the corresponding publicacao in the Diario Oficial da Uniao.