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Federal Revenue edits new rule for attribution of tax liability to third parties.


     On December 27, the Federal Revenue Service (RFB) issued Normative Instruction No. 1,862, introducing new rules to impute to third parties liability for tax debts of another taxpayer. Now, there can be imputation of tax liability at the moment: 1) of the record of the notice of infraction or 2) in the decision making order of compensation or 3) before the trial of the first instance of the fiscal administrative process or 4) after final confirmation of the tax credit, due to a final decision in administrative tax proceedings or confessed debts.


      In the latter case, the third party included as liable shall be entitled only to a hierarchical appeal, within 10 days, to be judged by the tax auditor or by the higher authority. The appeal will have suspensory effect only in relation to the third party, which will allow the continuation of the collection of the debit against the taxable person until for registration in active debt. The legality of this device is questionable, since the third party will not have the opportunity to defend itself in two instances at the administrative level.

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       Sérgio Gondinho Valente -

       Caio Rodrigues Valente -