Lançamento tributário: modalidades - Prof. Laís Gramacho

Our lesson today is a continuation of the tax assessment, specifically on its modalities. We have already seen the concept and basic characteristics of tax assessment in a specific lesson. Today we will focus on the modalities of tax assessment existing in our legal system. The Brazilian Tax Code (CTN) presents three distinct modalities for assessment: assessment by

declaration, official assessment, and assessment by homologation. Regarding assessment by declaration, the CTN, in article 147, states that the assessment is carried out based on the declaration of the taxpayer or a third party when one or the other, in accordance with tax legislation, provides the administrative authority with information on the factual matter indispensable to its

effectiveness. This modality of assessment occurs when the assessment is carried out based on the information provided by the taxpayer in their declaration. The declaration is a formal instrumental obligation of the taxpayer to register factual data relevant to the achievement of the act of assessment. This is not the case with income tax, which

immediately comes to mind because of its declaration. It has another modality of assessment: assessment by declaration. It is not widely used, and therefore we do not have many good examples of it. Part of the doctrine uses the IPTU (property tax) as an example. For example, in cases where the taxpayer is required to provide all the

necessary information for the assessment of this tax, and this assessment is carried out entirely based on this declaration, in practice we see that, as a rule, the taxpayer only declares information about their property, requiring the assessment of other information that is collected by the tax administration itself in the fiscal procedure. As a