| Description: |
According to the National Tax Code, Law No. 5,172, dated October 25, 1966, ancillary tax liability has the purpose of providing benefits, positive or negative, of interest in the collection or tax inspection. It represents, therefore, the actions or fences that must be fulfilled by the taxable persons as a result of the law. Among them is the provision of information to the Internal Revenue Service regarding foreign currency resources related to the receipts of Brazilian exports of goods and services abroad held in a financial institution abroad. |
