Codigo Tributário Nacional Completo Atualizado - Lei 5172

Updated Complete National Tax Code - Law 5172 See more ---) https://sandrogoncalves.com.br/juridi... PlayList National Tax Code -)    • Código Tributário Nacional   LAW No. 5,172, OCTOBER 25, 1966. Named National Tax Code Provides for the National Tax System and establishes general rules of tax law applicable to the Union, States and Municipalities.         THE PRESIDENT OF THE REPUBLIC I make it known that the National Congress decrees and I sanction the following law: PRELIMINARY PROVISION         Article 1 This Law regulates, based on Constitutional Amendment no. 18, of December 1, 1965, the national tax system and establishes, based on article 5, item XV, b, of the Federal Constitution the general rules of tax law applicable to the Union, the States, the Federal District and the Municipalities , without prejudice to their complementary, supplementary or regulatory legislation. BOOK FIRST NATIONAL TAX SYSTEM TITLE I General Provisions         Art. 2 The national tax system is governed by the provisions of Constitutional Amendment no. 18 of December 1, 1965, in complementary laws, Federal Senate resolutions and, within the limits of their respective competencies, federal laws, the Constitutions and state laws, and municipal laws.         Article 3 - Tribute is any compulsory monetary benefit, in currency or whose value can be expressed in it, that does not constitute a sanction of unlawful act, instituted by law and charged through fully linked administrative activity.         Article 4. The specific legal nature of the tax is determined by the event giving rise to the respective obligation, being irrelevant to qualify it:         I - the denomination and other formal characteristics adopted by law;         II - the legal destination of the proceeds of its collection.         Art. 5 The taxes are taxes, fees and improvement contributions. TITLE II Tax Jurisdiction CHAPTER I General Provisions         Article 6. The constitutional attribution of tax competence includes full legislative competence, except for the limitations contained in the Federal Constitution, the Constitutions of States and the Organic Laws of the Federal District and Municipalities, and subject to the provisions of this Law.         Single paragraph. Taxes whose revenue is distributed, in whole or in part, to other legal entities governed by public law shall fall within the legislative competence of those to which they have been attributed.         Art. 7 The tax competence is ineligible, except the attribution of the functions of collecting or supervising taxes, or of executing laws, services, acts or administrative decisions in tax matters, conferred by a legal entity of public law to another, under the terms of § 3º. of Article 18 of the Constitution.         Paragraph 1. The attribution includes the guarantees and the procedural privileges that are the responsibility of the legal entity of public law that confers it.         Paragraph 2. The attribution may be revoked at any time by unilateral act of the legal entity of public law that has conferred it.         Paragraph 3. It is not a delegation of competence to commit, to persons under private law, the charge or function of collecting taxes.         Article 8 The non-exercise of tax competence does not defend it by a legal entity governed by public law different from that to which the Constitution has attributed it. CHAPTER II Limitations of Tax Jurisdiction SECTION I General Provisions         Article 9 The Union, the States, the Federal District and the Municipalities are prohibited:         I - institute or increase taxes without the law establishing, except for the increase, the provisions of Articles 21, 26 and 65;         II - charge equity and income tax based on law subsequent to the initial date of the financial year to which it corresponds;                  • Codigo Tributário Nacional Completo Atuali...   lei5172 #codigotributario #codigotibutibutocomplete #updated tax code Our Playlists: Complete Federal Constitution    • Constituição Federal Completa   Law 8112 - Public Servant Law    • Lei 8112 - Lei do Servidor Publico   Law 8666 - Bidding Law    • Lei 8666 - Lei das Licitações     / sandrohenriquegoncalves10     / sandroconcursos