According to the Brazilian tax legislation, in which cases is the taxpayer entitled to the total or partial refund of the tax paid?

I - In case of...

Question

According to the Brazilian tax legislation, in which cases is the taxpayer entitled to the total or partial refund of the tax paid?

I - In case of spontaneous collection or payment of undue or higher tax than that due in accordance with the applicable tax legislation, or the nature or material circumstances of the fact generator actually occurred;
II - In case of error in the construction of the taxpayer, in the determination of the applicable rate, in the calculation of the amount of the debt or in the preparation or verification of any document related to the payment;
III - In case of reform, annulment, revocation or rescission of a condemnatory decision.
a) Only I and II are correct.
b) Only II and III are correct.
c) Only I and III are correct.
d) I, II and III are correct.

Ed · Answer

De acordo com a legislação tributária brasileira, o contribuinte tem direito à restituição total ou parcial do imposto pago nos seguintes casos:

I - Em caso de recolhimento espontâneo ou pagamento de imposto indevido ou superior ao devido de acordo com a legislação tributária aplicável, ou a natureza ou circunstâncias materiais do fato gerador ocorrido de fato;II - Em caso de erro na construção do contribuinte, na determinação da taxa aplicável, no cálculo do valor da dívida ou na preparação ou verificação de qualquer documento relacionado ao pagamento;III - Em caso de reforma, anulação, revogação ou rescisão de uma decisão condenatória.

Portanto, a alternativa correta é a letra "d) I, II e III estão corretas".

According to the Brazilian tax legislation, in which cases is the taxpayer entitled to the total or partial refund of the tax paid? I - In case of...

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