What is the moment of occurrence of the taxable event of the import tax?
The taxable event of the import tax occurs when the foreign products ente...
What is the moment of occurrence of the taxable event of the import tax?
The taxable event of the import tax occurs when the foreign products enter the national territory. The taxable event of the import tax occurs when the importer registers the declaration with the competent customs office. a) Only I is correct. b) Only II is correct. c) Both I and II are correct. d) Neither I nor II is correct.
A alternativa correta é a letra A) Only I is correct. O momento de ocorrência do fato gerador do imposto de importação é quando os produtos estrangeiros entram no território nacional.
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