Administrative procedure aimed at verifying the occurrence of Generating Fact of the corresponding tax obligation, determine the taxable amount, calculate the amount of tax due, identify the taxpayer and, if applicable, propose the application of the appropriate penalty. The administrative activity of Launch is binding and mandatory, under penalty of functional liability.

• CTN, art. 142, caput.
• See also: Collection.
• General Concept: Revenue Stage.

L.C.

To see Complementary Law (LC)LDO

To see Budget Guidelines Law (LDO)Complementary Law (LC)

Normative species of an infra-constitutional nature, resulting from Project of complementary law approved, by express constitutional requirement, by the absolute majority of members of the Legislative Branch.

• CF, art. 69.
• General Concept: Legal Standard.
• Specific Concepts: National Tax Code (CTN) It is Fiscal Responsibility Law (LRF).