The disappearance of a tax credit for a reason set out in law, such as payment, offset, remission, the statute of limitations on collection, or the expiration of the assessment period.
Legal reference: National Tax Code (Código Tributário Nacional), art. 156.
Sign up to be notified when we publish new content on Brazilian social security law.
We use cookies to improve your browsing experience. By continuing, you agree to our Privacy Policy.
Manage your cookie preferences below:
Essential cookies enable basic functions and are required for the site to work properly.
Learn more in our Privacy Policy e Privacy Policy.