Manual de Direito Tributário, Eduardo Sabbag | Lançamento Tributário

[Music] Hello, let's discuss tax assessment. Tax assessment is one of the most central themes in the study of tax law in the Brazilian Tax Code (CTN) and also a topic frequently requested in public service exams. Initially, we find a mention of tax assessment in Article 3 of the CTN, a provision that defines tax.

This provision states that a tax is any pecuniary payment in currency or whose value can be expressed in currency, that does not constitute an illicit act, established by law, and collected through fully bound administrative activity. Pay attention to this final part: collected through fully bound administrative activity. This point, which appears in the

final part of Article 3 of the CTN, refers to tax assessment. In other words, a tax is a payment that can only be demanded through a fully bound administrative activity. Therefore, tax assessment is the subject of an insinuation in Article 3. Now we have another provision in the CTN that provides more details and nuances about

tax assessment, which is the famous Article 142 of the CTN. With your permission, I will... Read the text carefully because it is full of details. Pay attention: Article 142 states that it is the exclusive responsibility of the administrative authority to establish the tax credit through assessment, as understood here. Now begins the concept of assessment,

understood as the administrative procedure aimed at verifying the occurrence of the generating event of the corresponding obligation, determining the taxable matter, calculating the amount of tax due, identifying the taxpayer, and, if applicable, proposing the application of the applicable penalty. Sole paragraph: The administrative authority responsible for assessment is bound and obligatory, under penalty of