Pedro Rezek Andery Altran
Lawyer at Marcos Martins Advogados
The National Tax Code (Código Tributário Nacional – CTN ) lists the causes for extinguishing tax debts and among them is the statute of limitations.
Even in the face of the CTN’s express provision, there is still doubt about the consequences of the taxpayer paying a tax credit that is time-barred.
This uncertainty is generated by the fact that in civil law the statute of limitations does not extinguish the creditor’s right to the credit, but rather the right to file a collection action. In this case, if the debtor makes the payment, he has no right to a refund of the amount paid.
In the tax sphere, however, it is different, as there is an express stipulation that the statute of limitations extinguishes the tax credit, so that its effects are not just limited to the loss of the right of action, but of the right to the credit itself.
Therefore, if the taxpayer pays or installs this type of credit, they will be entitled to a refund, either through an administrative or judicial request.
Marcos Martins Advogados makes its tax team available to answer any questions on the subject.
