Post by account_disabled on Feb 27, 2024 5:54:45 GMT
According to commercial and accounting legislation, tax documents issued by the taxpayer and the corresponding records in their tax books have a presumption of veracity, reflectingf documents issued and the corresponding records in their tax books have a presumption of veracity, reflecting the occurrence of the operations or services contained ttate of São Paulo established such a presumption through a Complementary Law, more specifically the "code of rights, guarantees or authorization from the tax authorities and in compliance with applicable legislation, within a compatible and reasonable period the relative presumption of truth in the entries contained in their books and accounting or tax documents, when based on skillful documentationIn a recent judgment of the.
Repetitive Appeals, the presumption of validity of the assessment made by the taxpayer was expressly stated in view of the principle of objective good faith, in verbisre in the specific market value of each property transacted, circumstances whose full knowledge only traders have or should have in order to better assess the real value of the asset when carrying out the transactio Chinese Europe Phone Number List this being the main reason for the practical impossibility of carrying out the original ex officio entry, even if authorized by the local legislator, as the The tax authorities cannot have, in advance, knowledge of all the determining variables for the composition of the value of the property transferred.
In view of the principle of objective good faith, the value of the transaction declared by the taxpayer is presumed to be consistent with the average market value of the property transacted, a presumption that can only be rebutted by the tax authorities if this value is immediately demonstrated , incompatible with reality, and, in this hypothesis, the establishment of the specific procedure for the arbitration of the calculation basis is justified, in which the taxpayer must be assured the necessary contradiction to present the peculiarities that would support the reported quantum (article 148 of the CTN) . The prior adoption of a reference value by the Administration constitutes an improper launch ofofficial letter as a mere estimate and subverts the procedure established in article as it represents arbitration of the calculation basis without prior judgment regarding the reliability of the subject's declaration passive.
Repetitive Appeals, the presumption of validity of the assessment made by the taxpayer was expressly stated in view of the principle of objective good faith, in verbisre in the specific market value of each property transacted, circumstances whose full knowledge only traders have or should have in order to better assess the real value of the asset when carrying out the transactio Chinese Europe Phone Number List this being the main reason for the practical impossibility of carrying out the original ex officio entry, even if authorized by the local legislator, as the The tax authorities cannot have, in advance, knowledge of all the determining variables for the composition of the value of the property transferred.
In view of the principle of objective good faith, the value of the transaction declared by the taxpayer is presumed to be consistent with the average market value of the property transacted, a presumption that can only be rebutted by the tax authorities if this value is immediately demonstrated , incompatible with reality, and, in this hypothesis, the establishment of the specific procedure for the arbitration of the calculation basis is justified, in which the taxpayer must be assured the necessary contradiction to present the peculiarities that would support the reported quantum (article 148 of the CTN) . The prior adoption of a reference value by the Administration constitutes an improper launch ofofficial letter as a mere estimate and subverts the procedure established in article as it represents arbitration of the calculation basis without prior judgment regarding the reliability of the subject's declaration passive.