Tax law
Tax defense and tax planning
Defense against tax assessment notices from Brazil's Federal Revenue Service (Receita Federal) and from the city government, tax enforcement proceedings and tax planning. In-person service in Foz do Iguaçu and online throughout Brazil.
What we do
The rule and the calculation in the same review
A tax dispute almost always starts with a number: a wrong tax base, a disallowed expense, revenue classified in the wrong place. That is why the defense checks, along with the law applied, how the amount being charged was calculated.
Defense against tax assessments
Administrative challenges and court defense against tax assessment notices.
Planning
Choice of tax regime, corporate restructuring and review of the tax burden.
Tax enforcement
Defense when the tax is collected in court: statute of limitations, nullity and excessive charges.
ITBI and IPTU
ITBI (property transfer tax) charged above the purchase price, and collection of old IPTU (property tax), which may be barred by the statute of limitations.
First steps
What to do when you receive a tax bill
Each type of tax bill opens its own deadline and its own defense
Deadline to contest
A tax assessment notice from Brazil's Federal Revenue Service (Receita Federal) gives 20 business days to respond (Decree 70.235/72, art. 15). Filing a challenge within the deadline suspends the demand while the case is decided (Brazilian National Tax Code, art. 151, III).
Bills from the city government
ITBI (property transfer tax) and IPTU (property tax) are also checked through the calculation: an amount above the purchase price, an assessment with errors or a charge already barred by the statute of limitations.
Tax enforcement proceedings
A tax collected through the courts, with a frozen account or seizure of assets, has its own defense: statute of limitations, nullity and excessive charges.
See debt collection defenseQuestions
Frequently asked questions about tax assessments, planning and tax obligations
I received a tax assessment notice. What should I do first?
Read the notice and write down the date you were notified, because the deadline to contest runs from that date and is 20 business days for federal taxes (Decree 70.235/72, art. 15). Filing a defense within that deadline suspends collection while the administrative case is decided (Brazilian National Tax Code, art. 151, III). Paying before reviewing may mean paying an amount that is not owed.
Is it better to challenge it administratively or go straight to court?
It depends on the case. The administrative route has no court costs, suspends the demand and allows review by a technical body. The courts are usually the path when the dispute is about a legal thesis or when the administrative route has been exhausted.
Can an old tax debt be time barred?
It can. The deadline to collect the tax in court is 5 years, counted from the final assessment of the tax credit (Brazilian National Tax Code, art. 174). Even with a tax enforcement proceeding under way, a lawsuit that sits idle because neither the debtor nor any assets were found can lead to the limitation period running out during the lawsuit itself (prescrição intercorrente, Brazilian Law 6.830/80, art. 40, and STJ, Theme 566). The statute of limitations can be raised in the lawsuit itself, including through a pre-enforcement objection (exceção de pré-executividade, Precedent 393 of the STJ). Asking for an installment plan restarts the count (Brazilian National Tax Code, art. 174, sole paragraph, IV).
Is tax planning the same as tax evasion?
No. Planning means organizing the activity within the law so you do not pay more than what is owed: choice of tax regime, corporate structure and use of benefits provided by law. Tax evasion means omitting or falsifying facts that have already happened, which is a crime.
The city government charged extra ITBI when I bought a property. Can I challenge it?
Yes. ITBI (property transfer tax) is calculated on the purchase price declared by the buyer, which is presumed to be true. The city government can only charge on a higher amount if it opens an administrative proceeding and shows that the declared amount does not match the market value. A reference value set by the city government, on its own, cannot be used as the basis (STJ, Theme 1.113).
Can a partner be charged for the company's tax debt?
As a rule, no: the debt belongs to the company. Collection can be redirected to the partner who managed the company when there was an illegal act or when the company was closed without being formally deregistered with the authorities (Brazilian National Tax Code, art. 135; Precedent 435 of the STJ, Brazil's Superior Court of Justice). In these cases there is room for a defense, including challenging the statute of limitations for the redirection.
A tax assessment notice or a tax question?
The deadline to contest a federal tax assessment notice is 20 business days (Decree 70.235/72, art. 15). In-person service in Foz do Iguaçu and online throughout Brazil.