In case number 11050.721119/2013-73, the CARF (Administrative Council of Tax Appeals), in accordance with the understanding expressed in ruling number 9303-006.206, unanimously denied the appeal of the National Treasury, upholding the annulment of the tax assessment due to an error in the classification of the imposed fine. In this case, the taxpayer was notified of the issuance of a tax assessment, following a customs inspection, due to the alleged occurrence of under-invoicing in imports.
The problem is that the tax authorities, in addition to demanding the taxes resulting from the import operation, also ordered the application of a fine as a conversion of the forfeiture penalty, based on the value of the goods. However, current legislation provides for the application of a fine based on the difference between the declared price and the price actually practiced in the import.
Given the error in the legal classification of the penalty, the infraction notice was annulled in a decision issued by the CARF (Administrative Council of Tax Appeals).
Many companies suffer from undue taxation, and to avoid such tax problems with their imported goods, importers have sought legal counsel to gain greater security regarding the tax classification of their goods, as well as preventing illegal customs valuations.
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News commented on by Jacqueline Margutti, Lawyer, graduated in Law in 2011 by Mackenzie Presbyterian University.
Area of Expertise: Tax Law. Brazilian Bar Association (OAB): 320.845.
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