This Tuesday, April 14, the conversion into Law of the Legal Taxpayer's MP (MP 899/2019, converted into Law No. 13,988/2020) was published in an extra edition of the Federal Official Gazette.
The new law provides for the end of the "casting vote" in the Administrative Council of Tax Appeals (Carf), which used to favor the Tax Authorities in case of a tie in the administrative judgment of tax controversies. From now on, in case of a tie, the decision will be favorable to the taxpayer.
The trend is that controversial tax issues in Administrative Courts, which used to end up in the Judiciary, will be resolved in a faster and less costly manner.
This Law also regulates the tax transaction, which encourages the settlement of tax debts and the resolution of conflicts between taxpayers and the Federal Government through the granting of discounts and installment payments.
For further information, please contact the Tax Litigation team([email protected]) of our firm.
