Verification, prepared in writing, is the instrument available to solve inquiries about the proper tax classification of goods.


Effects of verification:

Effective verification prevents application of penalty related to VERIFIED MATTER, since the date of protocol up to the thirtieth day after the information;


Legal Basis:

- IN RFB Nº 740/2009

Regulates verification of tax legislation interpretation and goods classification, within the scope of Internal Revenue Service.

- Tax Adjustment Act 9.430 dated 12/24/96 (DOU (Federal Official Gazette) 12/30/96) not available.

Regulates federal tax legislation, contributions to social security, administrative proceeding of verification and other provisions


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