Financial Administration

173, I, of the CTN, for express made use legal determination in art. 149, V, of the CTN, (05) and not to the stated period of 4 of art. 150. Of this form, if the Financial Administration to prove omission or inexatido on the part of the legally obliged person in the exercise of the activity of launching for homologation, as establishes interpolated proposition V of art. 149, of the CTN, will not have its homologation, and in these cases, having the necessity of if to effect the launching of eventual differences, the launching for homologation will be substituted by the launching ex-officio, that is subject to the counting of the decadencial stated period, made use in art.

173, I, of the CTN. Destarte, the application of the rule of extinctive stated period will be defined not by the existence of prepayment of the tribute and yes for the delivery of the declaration effected by the contributor and the evidence of omissions or inexatides in the fiscal writing, therefore the value that: (i) paid and will be declared, will be extinct for the payment, in the terms of art. 156, I of the CTN; (II) paid but it will not be declared, could immediately be enrolled in active debt, initiating the period of limitation, in the terms of art. 174 of the CTN; (III) will not be declared, by evidence of omission or inexatido, will have to be constituted the credit tributary for the launching ex-officio, in the terms of art. 149, V, of the CTN, obeying the stated period of decay, made use in art. 173, I of the CTN. (06) It reads more: #ixzz1YYKIQwGB

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