A decadência do direito de lançamento de ofício do imposto de renda das pessoas jurídicas (irpj) com base no lucro real anual

Abstract

The present work aims to identify the lapsing rules to non-compliance with main obligations concerning corporate income tax based on the Annual Taxable Income. To achieve this goal, a bibliographic review of specific fundamental concepts for the tax in question is carried out, referring to the definition of taxable person, tax obligation, taxable event, constitution of the tax credit and its forms of extinction, together with the thesis signed by the Superior Court of Justice on repetitive theme 163 and summary 555. At the end of the work, the various factual situations of hypothesis are identified and the respective rules of decay are identified, and a synoptic table is drawn up to summarize the conclusions.