On Feb. 24, BRZ Tax amended provisions for tax representation.
BRZ Tax published Ordinance 514 to amend Ordinance 1.750 of 2018, which provides for tax representation for criminal purposes regarding crimes against the tax system.
Highlights
Provides for representation for criminal purposes re facts that constitute, in theory, crimes against Federal Public Administration and other crimes of unconditional public criminal action and about representation regarding acts of administrative impropriety.
Representation must be formalized by a BRZ Tax employee before the head of the unit.
In cases of seizure of significant quantities or values that represent a risk to health or safety, representation will be accompanied by elements for immediate reporting.
In the case of establishments which represent a potential risk to public health, the environment or safety, data re tax representations will be forwarded to municipality.
BRZ Tax will disclose name and registration number, legal classification, date of submission and brief description of the goods, in the Individual Taxpayer Registry.
Effectiveness
Ordinance 514 will come into force 45 days after its publication in official gazette.
