{"id":2321,"date":"2019-09-27T13:39:53","date_gmt":"2019-09-27T16:39:53","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/importacao-a-interposicao-fraudulenta-presumida-e-as-instrucoes-normativas\/"},"modified":"2019-09-27T13:39:53","modified_gmt":"2019-09-27T16:39:53","slug":"importation-presumed-fraudulent-intermediation-and-normative-instructions","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/importacao-a-interposicao-fraudulenta-presumida-e-as-instrucoes-normativas\/","title":{"rendered":"Presumed Fraudulent Interposition and Normative Instructions No. 228\/2002 and 1,169\/2011"},"content":{"rendered":"
\"import,<\/figure><\/div>\n\n\n\n

It is common for companies operating in the import sector to be subject to audits. In this regard, important brief considerations are necessary regarding the infraction known as presumed fraudulent intermediation, commonly attributed to taxpayers in a manner completely outside the law. <\/p>\n\n\n\n

It is important to note, however, that these are very brief considerations, even due to space constraints, without any intention of exhausting the subject, which needs to be widely debated and, above all, confronted more vigorously by the Judiciary, which cannot remain inert in the face of fiscal abuses.<\/p>\n\n\n\n

The objective is simply to alert importers, who should always act preventively so that their activities are not paralyzed by the retention of goods.<\/strong><\/p>\n\n\n\n

The customs offense known as fraudulent interposition is subdivided into: i) proven<\/strong> (concealment \u2013 art. 23, V, Decree-Law 1.455\/72); ii) presumed<\/strong> (art. 23, \u00a72\u00ba, Decree-Law 1.455\/76).<\/p>\n\n\n\n

Here, attention will be focused on presumed fraudulent interposition.<\/strong>, legal figure sui generis.<\/em><\/p>\n\n\n\n

 <\/em>Thus, broadly speaking, when a legal entity fails to prove the origin, availability, and transfer of funds used in a foreign trade operation, the tax authorities presume that there has been fraudulent intermediation and order the forfeiture of the goods (and any other applicable penalties).<\/p>\n\n\n\n

The question seems simple, but it becomes complex when one asks: at what point and in what way can the tax authorities simply presume an infraction and order the forfeiture of assets, as an exception to the constitutional right to property?<\/p>\n\n\n\n

At this point, the Normative Instructions became the means used by the Tax Authorities and, obviously, they are not in accordance with the legal system.<\/p>\n\n\n\n

NORMATIVE INSTRUCTIONS NO.s<\/sup> 228\/2002 and 1169\/2011<\/strong><\/p>\n\n\n\n

Decree-Law No. 1,455\/76 stipulates that infractions (especially those in Article 23, the subject of this study) will be investigated in an administrative process, decided in a single instance.<\/p>\n\n\n\n

Without entering into the discussion about the reception of said Decree-Law by the Federal Constitution, nor discussing the constitutionality of the administrative forfeiture penalty, the fact is that before issuing the Notice of Infraction, the Tax Authority carries out procedures aimed at investigating the alleged infraction.<\/p>\n\n\n\n

Specifically, a special inspection procedure and a special customs control procedure are carried out. Note, for relevance: procedure.<\/p>\n\n\n\n

Normative Instruction No. 228, of October 21, 2002, "establishes a special procedure for verifying the origin of resources applied in foreign trade operations and combating the fraudulent use of intermediaries."\u201c<\/p>\n\n\n\n

Normative Instruction No. 1,169, of June 29, 2011, "Establishes special control procedures for the import or export of goods and merchandise, in the event of suspected irregularities punishable by forfeiture."\u201c<\/p>\n\n\n\n

In general terms, the procedure outlined in IN\/SRF No. 228\/2002 is more comprehensive, focusing on a specific legal entity. The procedure outlined in IN\/SRF No. 1,169\/2011 focuses on a specific transaction, or transactions, where there is suspicion of an infraction punishable by forfeiture of assets.<\/p>\n\n\n\n

Often, however, the tax authorities base the initiation of the procedure on a specific piece of legislation and, in fact, carry out a different inspection. A blatant example is the submission to the special customs control procedure (IN 1.169\/2011) and the request for all documents from all the company's previous operations, as well as the submission of all registered Import Declarations to the aforementioned procedure. One of the reasons for this procedure is that, if the special inspection procedure were carried out, the goods could be released with a guarantee, which is a restricted possibility in the special customs control procedure.<\/p>\n\n\n\n

However, as is known, the Public Administration cannot use subterfuge to the detriment of the taxpayer.<\/p>\n\n\n\n

At this point, it is evident that a Normative Instruction could not regulate the restrictions. ad limine<\/em> imposed on taxpayers subject to exceptional tax procedures.<\/p>\n\n\n\n

However, both of the aforementioned Normative Instructions, outright, mandate the retention of the goods.<\/p>\n\n\n\n

This procedure, according to the tax authorities, is based on article 68 of Provisional Measure No. 2,158-35\/2001.<\/p>\n\n\n\n

A Provisional Measure, however, is not law. It has the force of law, but it is not law. Furthermore, on the point where it regulates the retention of goods on a preliminary basis, once the inspection procedure has begun, there is a clear and indisputable unconstitutionality in the provision, insofar as it punishes before the infraction has been investigated.<\/p>\n\n\n\n

However, we now move on to the infamous presumption of fraudulent intervention.<\/p>\n\n\n\n

In all procedures, the tax authorities will require the taxpayer to present various documents, including bank statements.<\/p>\n\n\n\n

There is no court order for this. Even so, the breach of confidentiality is required.<\/p>\n\n\n\n

If the taxpayer being audited fails to present bank statements, which is permitted by the Federal Constitution, the tax authorities, based on a Normative Instruction, may presume fraudulent intermediation.<\/strong><\/p>\n\n\n\n

It's not difficult to see the inversion of values.<\/p>\n\n\n\n

Well, It is the taxpayer's duty to present books, documents, files, and merchandise to the tax authorities.<\/strong> (art. 195, CTN). A no presentation<\/strong> This constitutes a tax offense, due to the potential non-compliance with ancillary obligations.<\/p>\n\n\n\n

However, article 97, V, of the same National Tax Code prescribes that:<\/p>\n\n\n\n

Article 97. Only the law can establish:<\/p>\n\n\n\n

V \u2013 the imposition of penalties for actions or omissions contrary to its provisions, or for other infractions defined therein;<\/p>\n\n\n\n

Therefore, we return to the beginning, insofar as this is not a tax infraction, but an allegation of a customs infraction, notwithstanding the use of the National Tax Code (CTN) as the basis for the obligation to present tax documents.<\/p>\n\n\n\n

Well then. If the tax books are presented but the bank statements are not, can the tax authorities simply disregard these documents and base the application of any penalty on a presumption of fraudulent misrepresentation?<\/strong><\/p>\n\n\n\n

The answer is negative<\/strong>. <\/p>\n\n\n\n

First, it is important to note that the Federal Constitution establishes that No one shall be deprived of liberty or property without due process of law. <\/em>(art. 5\u00ba, LIV).<\/p>\n\n\n\n

Due process of law, in short, refers to a process conducted by a competent authority, with the opportunity to present a defense, produce evidence, and appeal.<\/p>\n\n\n\n

The cited Normative Instructions describe procedures, which are entirely different from a process.<\/p>\n\n\n\n

Taxpayers subjected to the procedure are summoned to present the requested documents. That's all. Assets are seized, and often the Commencement of Procedure Notice does not even provide the factual and legal grounds for subjecting the taxpayer to said procedure, making only extremely generic references to the legislation.<\/p>\n\n\n\n

Therefore, it is essential that taxpayers be advised by a lawyer when responding to tax inquiries and submitting documents. <\/p>\n\n\n\n

Stay informed!<\/p>\n\n\n\n

\n\n\n\n

Written by Tha\u00eds Guimar\u00e3es, <\/strong>Lawyer, graduated in Law in 2005 from UNISAL\/SP. Area of Expertise: Customs Law and Civil Procedure, OAB: 249.279.<\/em><\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

\u00c9 comum que empresas atuantes no ramo de importa\u00e7\u00e3o sejam submetidas \u00e0 fiscaliza\u00e7\u00e3o. Nesse passo, importantes breves considera\u00e7\u00f5es acerca da infra\u00e7\u00e3o denominada interposi\u00e7\u00e3o fraudulenta presumida, comumente imputada aos contribuintes de forma totalmente \u00e0 margem da lei. Importa anotar, entretanto, que s\u00e3o brev\u00edssimas considera\u00e7\u00f5es, at\u00e9 mesmo pelo espa\u00e7o, sem nenhuma pretens\u00e3o de esgotar o tema, que […]<\/p>\n","protected":false},"author":4007,"featured_media":2320,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[38,117,126,178,182,239,256,279,282,307,407,439,440],"class_list":["post-2321","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","tag-aduaneira","tag-comercio-exterior-2","tag-constituicao-federal","tag-direito-aduaneiro","tag-direito-tributario","tag-fisco","tag-importacao-2","tag-importadores","tag-importar","tag-interposicao-fraudulenta","tag-procedimento-aduaneiro","tag-regulamento-aduaneiro","tag-regularidade-fiscal"],"yoast_head":"\nA Interposi\u00e7\u00e3o Fraudulenta Presumida e as Instru\u00e7\u00f5es Normativas N\u00ba 228\/2002 e 1.169\/2011 | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/palegreen-chinchilla-672815.hostingersite.com\/en\/importation-presumed-fraudulent-intermediation-and-normative-instructions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Interposi\u00e7\u00e3o Fraudulenta Presumida e as Instru\u00e7\u00f5es Normativas N\u00ba 228\/2002 e 1.169\/2011 | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"\u00c9 comum que empresas atuantes no ramo de importa\u00e7\u00e3o sejam submetidas \u00e0 fiscaliza\u00e7\u00e3o. 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