Thus, in compliance with the provisions of the Federal Constitution, in May 2012, Law No. 12,527/2011, better known as the Access to Information Law, came into force.
Article 1. This Law establishes the procedures to be observed by the Union, States, Federal District and Municipalities, in order to... guarantee access to information foreseen in item XXXIII of article 5, , node item II of § 3 of article 37 and in Section 2 of Article 216 of the Federal Constitution.
Sole paragraph. The following are subject to the provisions of this Law:
I – The public bodies that are part of the direct administration of the Executive, Legislative (including the Courts of Accounts), and Judicial branches, and the Public Prosecutor's Office;
II – local authorities, public foundations, public companies, mixed-economy companies and other entities directly or indirectly controlled by the Union, States, Federal District and Municipalities.
From a simple reading of the Law, it is clear, The general rule is that all administrative acts performed by the Public Administration must be public, with secrecy being the exception.
Thus, as provided for in Article 10 et seq. of Law No. 12.527/2011, Any citizen may submit a request for access to information to the aforementioned bodies and entities. In article 1, it should be emphasized, including the Brazilian Federal Revenue Service. Furthermore, When dealing with information provided by the taxpayer, it is the responsibility of the tax authorities to make it available immediately and, if they fail to do so, to justify their decision, against which an administrative appeal is possible.
Therefore, by removing the taxpayer's right to access their tax information, especially that which is set forth in... e-Financeira (global movement), widely used by the tax authorities to reach the conclusion of the existence of omitted income, the taxpayer should seek protection from the Judiciary.
News commented on by Juliana Perpetual, Lawyer, graduated in Law in 2003 from the Centro Universitário das Faculdades Metropolitanas Unidas – FMU, Area of expertise: Customs Law, Tax Law and Criminal Law. OAB: 242.614.
