Pedro Rezek Andery Altran
Lawyer at Marcos Martins Advogados
It is common for taxpayers to deposit the full amount of any tax debt in lawsuits disputing its legality/constitutionality in order to issue a tax clearance certificate.
However, even when the taxpayer is victorious, the Treasury usually makes it difficult to withdraw this amount, with the intention of withholding part of it.
This fact, coupled with the slowness of the Judiciary, often makes taxpayers wary of opting for this strategy.
However, this obstacle is illegal. The legislation sets a maximum period of 24 hours for the withdrawal to be made.
Some judges, aware of what the law stipulates, usually order in the decision that the withdrawal be made immediately, but not all of them do this, which can cause problems for taxpayers.
The ideal in this situation is to act diligently with the notary’s office so that the issue can be resolved within the legal deadline.
Marcos Martins Advogados makes its tax team available to answer any questions on this subject.
