NCM VERIFICATION CONCERNING GOODS CLASSIFICATION
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