Photo: Rovena Rosa/Agência Brasil
The Minister of Finance, Fernando Haddad, edited the ordinance that offers the taxpayer one more stage of contesting tax debts within the Judgment Offices of the Special Secretariat of the Federal Revenue (DRJs).
These bodies analyze appeals in cases of small amounts or low complexity that are not even sent to the Administrative Board of Tax Appeals (Carf), the last instance of analysis of these actions at the administrative level.
Published in the Official Gazette (DOU) this Wednesday (22), the ordinance establishes that the DRJs can decide, in the first instance, both monocratically and collegially.
With regard to the monocratic form, the cases need to be of small amounts, not exceeding 60 minimum wages, which correspond to R$ 79.2 thousand and of low complexity with a value between 60 minimum wages and one thousand minimum wages, R$ 1.320 million.
In the collegiate form, the disputes to be judged must be above 1000 minimum wages.
After that, the taxpayer can still appeal, within the scope of the DRJs, to the last instance, whose decision will be collegiate and will involve processes of up to one thousand minimum wages (R$ 1.320 million).
Under the previous rule, the final decision of these police stations was restricted to cases involving values of up to sixty minimum wages.
The first instance was also composed of only one phase, with monocratic decisions.
With information from the exam