Lançamento por homologação e denúncia espontânea

Abstract

This study meets the purpose of analyzing the issue of tax assessment, emphasizing the launch for approval, its implications, doctrinal differences, interpretation and legal implications of explicit and tacit, given the theoretical researched opinion. Also, ponder and voluntary reporting and the performance or non payment of installment payments and the controversy. Whereas the imposition of the tax is always done through the legal institution and the ways in which it is collected and monitored represent administrative actions related to approval by the launch approach demonstrates that this modality the taxpayer is the main contributor, or the taxpayer according to the legal standard makes the determination of basis, the rate applies and determines the tax due, after picking him so early, before the value suffers launch. With this premise, considers the possibility of applying the rule of Article 138 of the National Tax Code, on the voluntary reporting, analyzing its place before taxes subject to this type of release, or not made the payment, as well as the question of installment payment. Conclusively, the study indicated that the taxes subject to approval by launching a voluntary reporting is appropriate, and what about the Institute should not impose interest or penalties and the split by legal principle, may also be applied