| 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 by legal entities producing and exporting national industrial products that qualify for presumed IPI tax credits dealt with in Law 9,363, dated December 13, 1996, and Law No. 10,276, of September 10, 2001. |
