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Release by declaration It only involves a pre-calculation of the tax, allowing ITBI to be collected prior to or at the same time as the legal act or transaction that constitutes a taxable event or obligation to pay it is carried out. If the interested party does not agree with the value of the calculation base or tax indicated therein, they may request its review in an administrative recalculation procedure. Therefore, the guide originally issued or revised does not constitute a tax assessment, mainly because non-payment of the amount indicated therein does not make the tax enforceable, nor does it subject the taxpayer to penalties, registration in active debt and/or judicial enforcement.
Any deadline indicated in the guide is only related to the validity period of the evaluation. It is not about the maturity of an obligation to pay or debt. Therefore, the "launch modality" can only be classified as "by approval". Regarding the "assessment by arbitration", it is worth saying that, when the municipality is faced EX Mobile Phone Numbers with a triggering event carried out without due collection of the ITBI or with information on a calculation basis different from that which it understands to be correct, it must launch by arbitration, as it did not believe in the values, information or documents produced by the taxpayer before third parties or with the tax administration itself.
Even in cases of assessment by approval, "non-approval" results in an assessment by arbitration, as in the best-known cases of disregarding tax writing or commercial books (Diário or Ledger) in the inspection of taxes on consumption, such as the IPI , ICMS and ISSQN. However, the assessment by arbitration does not depend on the taxpayer's act for its conclusion, in light of article 142 of the CTN. The act of assessment is unilateral, definitive, irreversible and exclusive to the tax authority. As the doctrine emphasizes in unison: taxpayers do not carry out tax assessments.
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發表於 2024-3-16 11:50:59