Tax Assessment in Tax Crimes

Abstract

he Brazilian Tax Code reserves special attention to taxable person, distinguishing between the figured/passive taxpayer and the tax responsible deductor. The Code requires the correct identification by the tax assessment of each type of taxpayer. It is required under the tax criminal prosecution act, in compliance with the rules provided for in the tax law, notably on the jurisprudence of the Brazilian Supreme Court. The subject was also disciplined by binding precedent. It uses a methodology that combines an analysis and review of the literature and documentary, such as the concept of the figured/passive taxpayer, as well as tax assessment and empirical research through jurisprudential analysis. The conclusion: the Tax Code distinguishes the figure of the taxpayer and the tax charge; only the tax administrative authority may constitute a tax credit for tax assessment; it is necessary to identify the tax assessment and the kind of taxpayer identifying the tax charge if tax liability is imputed; the tax assessment is essential to the constitution of the tax credit; the Judiciary Power expressed understanding in the sense that it does not typify material crime against the tax order, referred to in art. 1, item I to IV, of Law 8.137/1990, before the final release of the tribute.