Post by firoj8240 on Jan 11, 2024 6:34:10 GMT 2
On September 14th of this year, Carf (Administrative Council for Tax Appeals), a body that survived the long-standing taxpayer councils, since the installation of the first structure of equal representation originally established to judge tax appeals, turned 97 years old. This is because the first Brazilian fiscal bodies came from hereditary captaincies. For each of them, the Portuguese crown appointed a Royal Treasury provider, who became responsible not only for launching, monitoring and collecting taxes, but also for judging administrative processeswhen Tomé de Souza assumed the government of Bahia, Antônio Cardoso de Barros was appointed as chief provider, responsible for supervising the other providers, monitoring the income of each captaincy and appointing inspectors for the sugar businesses This is the historical landmark of the Brazilian treasury administrative structure.
That said, let’s move a little further into the historical context. At the end of Planned to exist in each State, the councils would be composed of five members each, selected from among taxpayers from commerce, industry, liberal professions and public servants. The one in Rio de Janeiro, then the Federal District, began operating at the end of taxpayers' outcry, another council was established to deal with other taxes, except income taxes. Therefore, in 1927, the Betting Number Data then federal capital gained a council made up of twelve members, in equal parts representatives of the Treasury and taxpayers, whose purpose was to judge appeals on taxes on consumption, in addition to the classification and value of goods of gas. lthough both councils were extinguished, others were subsequently reinstalled, renamed and restructured.
Taxpayers now have three pieces of advice to evaluate their resources [4]: The First Taxpayers Council , in charge of resources relating to Income Tax, Stamp Duty and Commercial Sales. The Second Council of Taxpayers , responsible for appeals on Consumption Tax, Road Tax and other taxes and duties not allocated to the First Council. The Superior Tariff Council , to deal with issues of classification , valuation and smuggling of goods, as well as those arising from customs laws or regulations. This would later be called the Third Taxpayers Council. The Taxpayer Councils were crucial to the rich debate at the administrative level, encouraging the appropriate resolution of conflicts and resulting in the development of important values, such as broad defense and legal security in the tax and customs sphere, guaranteed by technical and impartial decisions .
That said, let’s move a little further into the historical context. At the end of Planned to exist in each State, the councils would be composed of five members each, selected from among taxpayers from commerce, industry, liberal professions and public servants. The one in Rio de Janeiro, then the Federal District, began operating at the end of taxpayers' outcry, another council was established to deal with other taxes, except income taxes. Therefore, in 1927, the Betting Number Data then federal capital gained a council made up of twelve members, in equal parts representatives of the Treasury and taxpayers, whose purpose was to judge appeals on taxes on consumption, in addition to the classification and value of goods of gas. lthough both councils were extinguished, others were subsequently reinstalled, renamed and restructured.
Taxpayers now have three pieces of advice to evaluate their resources [4]: The First Taxpayers Council , in charge of resources relating to Income Tax, Stamp Duty and Commercial Sales. The Second Council of Taxpayers , responsible for appeals on Consumption Tax, Road Tax and other taxes and duties not allocated to the First Council. The Superior Tariff Council , to deal with issues of classification , valuation and smuggling of goods, as well as those arising from customs laws or regulations. This would later be called the Third Taxpayers Council. The Taxpayer Councils were crucial to the rich debate at the administrative level, encouraging the appropriate resolution of conflicts and resulting in the development of important values, such as broad defense and legal security in the tax and customs sphere, guaranteed by technical and impartial decisions .