A decadência e a revisão da base de cálculo do imposto de renda

Abstract

The present work aims to identify the rules for counting the statute of limitations concerning the corporate income tax (IRPJ). To achieve this goal, a bibliographical review of specific fundamental concepts for the analyzed tax is carried out, including its definition, history in Brazilian law, its legislation, also demonstrating the relationship between the contributory capacity and the income tax of the legal entity. In addition to conceptualizing the difference between decadence and prescription, demonstrating differences in legislation and doctrines, creating a visual demonstration, listing the differences. All this 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 hypothetical requirements are identified to define how the Income Tax of legal entities and their respective rules of decay will be analyzed. Decisions of the Administrative Council of Tax Appeals are also used to guide legal particularities of the analyzed institute. In the end, analyze situational hypotheses about decay and demonstrate through legislation the rules of how a given situation influences the beginning of the decay period in the institute of corporate income tax.