Appeals and tax appeals for tax repairs

At the tax level, appeals are executed once the sentence (final or interlocutory that causes irreparable damage) has been issued and may be appealed within the term of the days foreseen, counted from the publication of the sentence.

Regarding the remedies of the action of reparo, this action proceeds when the tax administration incurs in excessive delays in resolving the petitions of the interested parties and these cause damages that cannot be repaired by the procedural means established in the special laws.

This action may be filed by any affected person, by means of a writ before the competent court in tax matters, specifying the steps taken and the damage caused by the delay.

This stage closes the tax assessment process for those taxpayers who have resisted the payment of the resolution that has become final or the peaceful execution of the judgments issued by the tax jurisdiction and still resist the payment of the tax and its accessories.

From the stages described above, it is inferred the need to apply them systematically for a correct tax assessment, thus establishing a series of phases constituted in legal acts aimed at specifying the debts that may compromise the companies of the territories to be subject to cancellation thus complying with their obligations before the competent bodies.