The objective is to prevent, through consensus techniques, those conflicts regarding the qualification of tax or customs facts related to BRZ Tax becoming contentious.
Based on principles of impartiality; voluntariness; and mutual good faith.
Also prevention and consensual resolution of disputes; compliance with solutions.
The Center for Prevention and Resolution of Tax and Customs Conflicts (Cecat) is responsible for the prevention and resolution of tax and customs conflicts re taxes.
Cecat is responsible for conducting activities such as receipt of demands; examining admissibility of the demands received; analyzing and deliberating on admitted matters.
The consensus revenue will be applied to taxpayers in the maximum classification.
Entry into consensus revenue will depend on examination of interested party request.
Procedure must be concluded within 90 days, extendable once for the same period.
Effectiveness
Ordinance 467 shall come into force 30 days after its official publication.
