Post by account_disabled on Mar 11, 2024 3:12:34 GMT -5
Future of Tax Attorneys: tax reform and cooperation in collection and judicial representation
The tax reform was enacted on December st. Constitutional Amendment No. aims to restructure the National Tax System. One of the biggest perhaps the biggest novelties brought about by the reform is the provision of IBS a tax on goods and services of shared competence between the states the Federal District and the municipalities which is now regulated in article -A of the Constitution .
Among so many and controversial topics that attract attention article -B of the CF provides for the figure of the IBS Management Committee responsible for the integrated administrative management of the tax. The Committee is responsible for: issuing a single regulation and standardizing the interpretation and application Phone Number Data of tax legislation; collect the tax make compensations and distribute the proceeds of the collection between States the Federal District and Municipalities; decide administrative litigation. The Constitution also provides article -B ° that the committee will be a public entity under a special regime with technical administrative budgetary and financial independence . However numerous issues relating to its operation must be regulated by complementary law article -B °.
V – inspection assessment collection administrative representation and judicial representation relating to the tax will be carried out within the scope of their respective competencies by the tax administrations and attorneys' offices of the States the Federal District and the Municipalities which may define hypotheses delegation or sharing of powers with the Management Committee being responsible for coordinating these administrative activities with a view to integration between federative entities; …
It will be up to the complementary law to regulate or leave the regulation to the committee itself how joint and integrated management will be carried out by the states DF and municipalities which remain with their respective powers for inspection assessment collection and administrative and judicial representation from IBS. The complementary law may itself address the hypotheses of coordination of the respective competences or define that the committee will be responsible for regulating the topic. It should not be forgotten that especially at the beginning numerous conflicts of attribution in administrative and judicial representation may occur. The highlight is the possibility of delegation and sharing of competencies based on the coordination of the committee.
The tax reform was enacted on December st. Constitutional Amendment No. aims to restructure the National Tax System. One of the biggest perhaps the biggest novelties brought about by the reform is the provision of IBS a tax on goods and services of shared competence between the states the Federal District and the municipalities which is now regulated in article -A of the Constitution .
Among so many and controversial topics that attract attention article -B of the CF provides for the figure of the IBS Management Committee responsible for the integrated administrative management of the tax. The Committee is responsible for: issuing a single regulation and standardizing the interpretation and application Phone Number Data of tax legislation; collect the tax make compensations and distribute the proceeds of the collection between States the Federal District and Municipalities; decide administrative litigation. The Constitution also provides article -B ° that the committee will be a public entity under a special regime with technical administrative budgetary and financial independence . However numerous issues relating to its operation must be regulated by complementary law article -B °.
V – inspection assessment collection administrative representation and judicial representation relating to the tax will be carried out within the scope of their respective competencies by the tax administrations and attorneys' offices of the States the Federal District and the Municipalities which may define hypotheses delegation or sharing of powers with the Management Committee being responsible for coordinating these administrative activities with a view to integration between federative entities; …
It will be up to the complementary law to regulate or leave the regulation to the committee itself how joint and integrated management will be carried out by the states DF and municipalities which remain with their respective powers for inspection assessment collection and administrative and judicial representation from IBS. The complementary law may itself address the hypotheses of coordination of the respective competences or define that the committee will be responsible for regulating the topic. It should not be forgotten that especially at the beginning numerous conflicts of attribution in administrative and judicial representation may occur. The highlight is the possibility of delegation and sharing of competencies based on the coordination of the committee.