Passive Tax Capacity
The ability to be a taxpayer (the passive party in a tax obligation), regardless of the civil and formal conditions set out in the tax legislation.
Legal reference: National Tax Code (Código Tributário Nacional), art. 126.
The ability to be a taxpayer (the passive party in a tax obligation), regardless of the civil and formal conditions set out in the tax legislation.
Legal reference: National Tax Code (Código Tributário Nacional), art. 126.
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