CRÉDITO TRIBUTÁRIO III: Suspensão, Extinção e Exclusão. Garantias e Privilégios do Crédito.

Hello everyone, how are you all doing? What a joy to be with you all again here for a good chat studying tax law, this fascinating subject, and reviewing super important topics that could be on your exam. Today we're going to talk about tax credits. I'm going to do a big review with you,

covering the topics of suspension, extinction, and exclusion of tax credits, and then I'll talk to you about guarantees and privileges of tax credits, a topic that is always tested in exam questions and that the examining board cares about, and rightly so, because it's a very important and special topic that you want on your exam. With

today's review, I think I'll help you ace everything! Okay, open your notebook to start writing down the first piece of information, which is the legislative reference. I'm going to tell you where in the legislation you'll find the important provisions that we'll cover in this class and that are fundamental to studying the topic. So,

note that this topic is in the CTN (National Tax Code), from article 151 to article 193. National Tax Code articles 151 to 193, all very good for those who like to write everything down neatly in their notebook. I will break it down into subtopics and indicate the articles, so write down: suspension of credit article

151; suspension of credit articles 151 to 155 digit A; then suspension of credit articles 151 to 155 digit A; now write down

extinction of credit articles 156 to 174; now you will write down exclusion of credit articles 175 to 182; so write this down, as it may appear on your exam: exclusion of tax credit articles 175 to 182 of the National Tax Code; and finally, write down guarantees and privileges of tax credit articles 183