According to the Brazilian Tax Code, what is the subject responsible for the main obligation? I - The taxpayer, when he has a personal and direct ...
According to the Brazilian Tax Code, what is the subject responsible for the main obligation?
I - The taxpayer, when he has a personal and direct relationship with the situation that constitutes the respective taxable event.
II - The responsible party, when, without being a taxpayer, his obligation arises from an express provision of the law.
a) Only item I is correct.
b) Only item II is correct.
c) Both items are correct.
d) Both items are incorrect.
I - The taxpayer, when he has a personal and direct relationship with the situation that constitutes the respective taxable event.
II - The responsible party, when, without being a taxpayer, his obligation arises from an express provision of the law.
a) Only item I is correct.
b) Only item II is correct.
c) Both items are correct.
d) Both items are incorrect.
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Ed 
A alternativa correta é a letra A) Apenas o item I está correto. De acordo com o Código Tributário Nacional, o sujeito responsável pela obrigação principal é o contribuinte, quando ele tem uma relação pessoal e direta com a situação que constitui o respectivo fato gerador. O responsável, por sua vez, é aquele que, sem ser contribuinte, tem obrigação expressa em lei.
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