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Peremption of the Right to Make Tax Assessment during the Period of Tax Liability Suspension |
September 5, 2012
In the Brazilian tax system, the Tax Administration’s right to assess a tax obligation is extinguished by the running of time. The fact that the possibility of imposing a tax payment having been suspended by a court decision does not impair the right/duty of the Tax Administration to assess said tax. On the other hand, if the Tax Administration fails to assess the tax in due course, its right to do it will perish, notwithstanding the suspension.
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