Alana Aiche do Carmo Dahrouj
Lawyer at Marcos Martins Advogados
Spontaneous reporting occurs when the taxpayer spontaneously goes to the tax office to correct any irregularities that could give rise to tax demands and fines, and provides proof of payment.
This institute honors the taxpayer’s good faith, as its main consequence is that the fine that would otherwise be levied on the tax credit in question is waived, and only interest on arrears is due.
For this procedure to be accepted, in addition to declaring the tax and paying it, it is necessary that no inspection procedure has been initiated by the administrative authority at the time of the complaint.
It is important to mention that the STJ does not characterize spontaneous denunciation in cases of taxes subject to entry by homologation that have been paid after the due date.
Spontaneous reporting can serve as an important tool for reducing tax liabilities, avoiding unwanted surprises when any inspections are carried out, and it is necessary to constantly monitor tax obligations in order to anticipate any irregularities.
Marcos Martins Advogados makes its tax team available to answer any questions on the subject.
