Post by account_disabled on Mar 12, 2024 5:32:26 GMT
The applicable rules and increases the number of cases between taxpayers and tax authorities, both in the administrative and judicial spheres. Therefore, what should be outside of normality became the rule and, from time to time, bets began from one or another taxpayer regarding the new program that this time would save the lost crops. Well, this was the scenario in which we were immersed and in which, despite the legal and unregulated provision in the National Tax Code (CTN), the transaction in tax matters was still a dead letter.
Given the serious fiscal situation faced by the country, in 2019, Provisional Measure No. 899/2019 was edited and published, with provisions that would enable self-composition in Belgium Phone Number Data fiscal matters, aiming, basically, to increase the effectiveness of credit recovery and reduce excessive litigation that usually represents increased costs, loss of efficiency and losses to administration, increasing the cost of Brazil. This is how the now reinvigorated tax transaction was born, an instrument for solving or resolving tax conflicts.
Completely adequate, modern and that brings with it something that goes beyond the merely collection purpose, which represents correct treatment of taxpayers, whether those who no longer have ability to pay, or those who were fined, observing the need for mutual concessions and a fair environment for business. Here it is worth making an aside to categorically state that the tax transaction cannot be considered under any circumstances as an installment payment. On the contrary, in this mature environment of negotiations, the State approaches the individual and begins to analyze in detail the conditions in which taxpayers are inserted and, above all, begins to analyze the payment capacity of this taxpayer, so that it is possible format a payment flow suitable for each case.
Given the serious fiscal situation faced by the country, in 2019, Provisional Measure No. 899/2019 was edited and published, with provisions that would enable self-composition in Belgium Phone Number Data fiscal matters, aiming, basically, to increase the effectiveness of credit recovery and reduce excessive litigation that usually represents increased costs, loss of efficiency and losses to administration, increasing the cost of Brazil. This is how the now reinvigorated tax transaction was born, an instrument for solving or resolving tax conflicts.
Completely adequate, modern and that brings with it something that goes beyond the merely collection purpose, which represents correct treatment of taxpayers, whether those who no longer have ability to pay, or those who were fined, observing the need for mutual concessions and a fair environment for business. Here it is worth making an aside to categorically state that the tax transaction cannot be considered under any circumstances as an installment payment. On the contrary, in this mature environment of negotiations, the State approaches the individual and begins to analyze in detail the conditions in which taxpayers are inserted and, above all, begins to analyze the payment capacity of this taxpayer, so that it is possible format a payment flow suitable for each case.