Post by account_disabled on Feb 26, 2024 23:42:42 GMT -5
The tax transaction, foreseen in our legal system since 1966, appeared timidly, in my view, in 2020, as an administrative business act that aims to extinguish tax debts and bring resources to the public coffers, with the reduction of administrative tax litigation and judicial. Also as a less onerous collection instrument and helping the taxpayer to maintain tax regularity by adapting the means of collecting tax credits with the financial and payment capacity of the taxpayer. Duly provided for in article 156, III of the National Tax as a way of extinguishing the tax credit, the tax transaction is defined by article 171 of the itself, stipulating that "the law may provide, under the conditions it establishes, to the subjects asset and liability of the tax obligation to enter into a transaction that, through mutual concessions, results in the determination of a dispute and the consequent extinction of the tax credit.
Furthermore the sole paragraph of article of the provides that the law will indicate the competent authority to authorize the transaction in each case. Thus, the tax transaction is not an agreement or contract, considering that the law presents the terms that must be carried out, accepted by the taxpayer to extinguish certain disputes and the respective tax credits discussed in judicial or administrative demands, through concessions from the active subject. and tax liability. The authority indicated by the law of the Chinese Europe Phone Number List transaction has the competence to sign it with the taxpayer Law No. with amendments made by Law No. rules on tax transactions at the federal level, establishes the requirements and conditions for taxpayers and tax authorities to sign the transaction in order to cease disputes relating to tax charges. tax or non-tax credits, both discussed in administrative and judicial proceedings.
The idea of the transaction is that the Federal Union receives amounts in advance, even with discounts on fines, interest, in installments and with reduction of tax losses so as not to wait for a delay or eternity to receive the amounts discussed in the judicial and administrative processes or even to avoid defeat in the demands and consequently not receiving the credits supposedly due. It is important to highlight that the Public Treasury, when establishing a tax credit against the taxpayer and the taxpayer challenges it by establishing administrative or judicial litigation, has an expectation of entitlement to the tax credit, which may or may not be confirmed by decisions made in administrative and judicial proceedings, however with Once the tax transaction is concluded, the amounts will be received by the Federal Union in advance, ceasing expenses with the processes.
Furthermore the sole paragraph of article of the provides that the law will indicate the competent authority to authorize the transaction in each case. Thus, the tax transaction is not an agreement or contract, considering that the law presents the terms that must be carried out, accepted by the taxpayer to extinguish certain disputes and the respective tax credits discussed in judicial or administrative demands, through concessions from the active subject. and tax liability. The authority indicated by the law of the Chinese Europe Phone Number List transaction has the competence to sign it with the taxpayer Law No. with amendments made by Law No. rules on tax transactions at the federal level, establishes the requirements and conditions for taxpayers and tax authorities to sign the transaction in order to cease disputes relating to tax charges. tax or non-tax credits, both discussed in administrative and judicial proceedings.
The idea of the transaction is that the Federal Union receives amounts in advance, even with discounts on fines, interest, in installments and with reduction of tax losses so as not to wait for a delay or eternity to receive the amounts discussed in the judicial and administrative processes or even to avoid defeat in the demands and consequently not receiving the credits supposedly due. It is important to highlight that the Public Treasury, when establishing a tax credit against the taxpayer and the taxpayer challenges it by establishing administrative or judicial litigation, has an expectation of entitlement to the tax credit, which may or may not be confirmed by decisions made in administrative and judicial proceedings, however with Once the tax transaction is concluded, the amounts will be received by the Federal Union in advance, ceasing expenses with the processes.