Concurso SEFAZ GO 2026 - Questão Comentada sobre Código Tributário

Hello, welcome. In today's lesson, we will analyze a question that appeared on the last exam for the position of tax auditor for the Cfaz (Brazilian Federal Revenue Service), administered in 2018 by the Fundação Carlos Chagas exam board. The question covers the topic of tax credit and assessment, which is one of the cornerstones of the current exam syllabus,

expressly included in the tax law content. One. As the notice itself highlights in its justification, mastery of this subject is indispensable, since the primary mission of a tax auditor is to establish tax credits and carry out tasks related to the collection of state taxes. And this understanding is reinforced by the very wording of the

question, according to which it is fundamental for the exercise of the position of tax auditor of the State Revenue Service to know the rules of the National Tax Code regarding tax assessment, since one of their constitutional activities may be to promote the establishment of tax credits through that administrative procedure. Well, the statement indicates that we must select the

correct alternative according to the National Tax Code. Let's then evaluate the items according to the literal wording of Law 5172. Alternative A states that when the taxpayer provides information on factual matters for the establishment of the tax credit, we are dealing with an official assessment. This is incorrect. In section two, regarding the assessment method,

we observe that, according to article 147 of the code, this procedure in which the taxpayer or a third party provides essential information to the authority is called assessment by declaration. Option B attempts to confuse the concepts by stating that assessment by declaration, that is, when information is provided by the taxpayer, is called assessment by homologation.