Post by firoj2525 on Mar 8, 2024 23:24:26 GMT -5
Revealed through procedures that allow the taxpayer the chance to self-regulate, especially given the high complexity that characterizes the Brazilian tax system. Transparency in the disclosure of data and information to the taxpayer before the start of an inspection procedure constitutes a good example of good faith and predictability on the part of the tax administration. This is, without a doubt, a major advance in the relations established between the Tax Authorities and taxpayers, which contributes to the improvement of tax management by companies in general and by the Tax Authorities itself in particular.
Programs such as the Fiscal Cooperation Project implemented by the state of Espírito Santo, aimed at achieving tax expedients that favor taxpayers' self-regularization, point to a promising future for relations between the subjects of tax law, which from now on tend to be based on trust and in the good faith of those involved, certainly resulting in a reduction in the high rate of fiscal conflict with which EL Salvador Mobile Number List we live.As established by the Customs Regulation (Decree nº 6,759/2009) and the specific rules that regulate the investigation procedures and application of anti-dumping and compensatory measures, Decrees nº 8,058/2013 and 10,839/2021, the competence reserved to customs, as shown in the RFB , is restricted to the collection of amounts relating to the measures imposed, the imposition and collection of any guarantees and refunds that are necessary.
It is, therefore, a very procedural function that differs from other customs issues, in which the RFB has broad competences and which include the design and implementation of standards and rules on foreign trade. The restriction of customs' competence to collect commercial defense measures has several consequences, which need to be carefully evaluated, as possible overflows lead to conflicts of competence and assessments without adequate justification. Among the relevant points, the following stand outnot determined by the classification of the merchandise; (3) the scope of application of the measure is not open to interpretation at the time of customs clearance; and (4) possible fraud and evasion of the measures in force need to be addressed through a specific procedure within the scope of SDCom, and cannot be resolved through an administrative tax process.
Programs such as the Fiscal Cooperation Project implemented by the state of Espírito Santo, aimed at achieving tax expedients that favor taxpayers' self-regularization, point to a promising future for relations between the subjects of tax law, which from now on tend to be based on trust and in the good faith of those involved, certainly resulting in a reduction in the high rate of fiscal conflict with which EL Salvador Mobile Number List we live.As established by the Customs Regulation (Decree nº 6,759/2009) and the specific rules that regulate the investigation procedures and application of anti-dumping and compensatory measures, Decrees nº 8,058/2013 and 10,839/2021, the competence reserved to customs, as shown in the RFB , is restricted to the collection of amounts relating to the measures imposed, the imposition and collection of any guarantees and refunds that are necessary.
It is, therefore, a very procedural function that differs from other customs issues, in which the RFB has broad competences and which include the design and implementation of standards and rules on foreign trade. The restriction of customs' competence to collect commercial defense measures has several consequences, which need to be carefully evaluated, as possible overflows lead to conflicts of competence and assessments without adequate justification. Among the relevant points, the following stand outnot determined by the classification of the merchandise; (3) the scope of application of the measure is not open to interpretation at the time of customs clearance; and (4) possible fraud and evasion of the measures in force need to be addressed through a specific procedure within the scope of SDCom, and cannot be resolved through an administrative tax process.