Indicate the correct statement regarding the tax legislation process in the city of Natal, according to the rules provided in the Tax Code of the M...

Indicate the correct statement regarding the tax legislation process in the city of Natal, according to the rules provided in the Tax Code of the Municipality of Natal:
a) The defense, in cases of formal requirement by infraction notice.
b) The protocolization of consultation on the interpretation of tax legislation.
c) The filing, by the tax administration, of a request for the refund of a tax.
d) The written summons to present tax or accounting books.
e) The defense, in cases of formal requirement by infraction notice.
14- The company ZETA, a service provider, was established and registered in the Mobile Registry of Taxpayers on May 20, 2001. On September 10 of that same year, a fiscal employee appeared at its establishment and drew up a term, in the appropriate book, ordering the company to present certain books and documents. Immediately after complying with the request and examining the elements presented, the fiscal employee concluded that the company was irregular in complying with three ancillary obligations, as well as being late in paying taxes related to regularly recorded operations. Considering the described facts, it is correct to state that:
15- Indicate the option that contains a correct proposition.
16- According to the rules provided in the Tax Code of the Municipality of Natal for the Tax Administrative Process, regarding expertise, it is correct to say that:
17- Select, among the options below, the one that does not characterize the reason for the inefficacy of the consultation on the interpretation and application of tax legislation.
a) 14 - The fiscal employee must, under penalty of liability, immediately draw up a single infraction notice to demand the overdue taxes and apply fines for non-compliance with ancillary obligations.
b) 14 - If the company, by October 10, voluntarily pays the overdue taxes without the addition of the penalty, an infraction notice will be drawn up to demand the fine for the infraction.
c) 14 - The fiscal employee must close the inspection procedure by drawing up four infraction notices, one for the delay in paying taxes and the others for non-compliance with each of the ancillary obligations.
d) 14 - Despite the irregularities found, an infraction notice cannot be drawn up.
e) 14 - The fiscal employee must close the inspection procedure by drawing up two infraction notices, one for the delay in paying taxes and the other for non-compliance with ancillary obligations.
f) 15 - If, after the taxpayer's summons, the complaint contained in the tax procedure is changed ex officio, the taxpayer must be granted an additional fifteen days to amend the defense.
g) 15 - The finding of the defendant's default, in the tax administrative process, implies the recognition of the tax obligation.
h) 15 - In the first inspection carried out with a service provider company that started its activities without being regularly registered, an infraction notice will not be drawn up, and a deadline will be granted to regularize the registration.
i) 15 - In cases of complaint against the assessment, if the agency responsible for the act does not contest it within ten days from the date of receipt of the process, the complaint is considered valid.
j) 15 - If the official appeal filed against the decision of the first instance is not considered within thirty days, the decision becomes final in the administrative instance.
k) 16 - Its rejection implies nullity of the decision due to defense restriction.
l) 16 - The expenses arising from it are always paid by the defendant.
m) 16 - It can be requested by the defendant together with the defense or within 10 days after the presentation of the contestation by the plaintiff.
n) 16 - The expert is appointed by the competent authority, and the parties are allowed to present an assistant.
o) 16 - Its rejection can be reconsidered, addressed to the administrative judge.
p) 17 - When the fact is defined in a criminal provision.
q) 17 - When the consultation is formulated in a generic or hypothetical manner.
r) 17 - When the consultation is formulated by the same person who issued the normative act.
s) 17 - When the consultation is formulated after the initiation of a tax inspection.
t) 17 - When the consultation is formulated on a matter already subject to a final decision in the administrative or judicial sphere.