THE ADMINISTRATIVE INVENTORY OF ASSETS BY THE FEDERAL REVENUE AND THE GUARANTEE OF OBTAINING A POSITIVE CERTIFICATE WITH NEGATIVE EFFECT Sérgio Fernandes Marques

Abstract

This paper aims to analyze the guarantee of issuing a Positive Certificate with Negative Effects, provided for in article 206 of the National Tax Code, in the event of an administrative act of inventory of assets completed as provided for in article 64 of Law No. 9,532/97, even if there is no ongoing administrative litigation procedure in favor of the taxpayer, nor is there a tax enforcement procedure instituted. As is known, the inventory procedure is preliminary to future Tax Enforcement and serves to describe the debtor's assets and register them in the competent departments and notary offices in order to inform third parties about the seller's situation. The situation described above is distressing, since for this hypothesis there is no specific provision that guarantees the taxpayer the issuance of that certificate of tax regularity. Furthermore, practice shows that the delay on the part of the Treasury in filing a lawsuit with the Tax Executive extends the period in which the taxpayer remains in this legal vacuum situation, not being entitled to the aforementioned certificate in any of its hypotheses. What we will attempt to demonstrate is that the inventory institute, especially in the factual hypothesis addressed, can already be considered as a pre-attachment or credit guarantee mechanism, capable of being accommodated by the logical interpretation that will be given to article 206 of the National Tax Code.