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Administrative procedure aimed at verifying the occurrence of the Triggering Event of the corresponding tax obligation, determining the taxable amount, calculating the amount of tax due, identifying the taxable person and, if applicable, proposing the application of the applicable penalty. The administrative activity of Launch is linked and mandatory, under penalty of functional responsibility. CTN, art. 142, caput. To see […]

Budgetary Expenditure associated with the economic category of Current Expense, classified as Expense Nature Group (GND 2), intended for the Payment of interest, commissions and other charges for contracted internal and external credit operations, as well as Public Debt securities. See also: Debt Charges. General Concept: Expense Nature Group (GND). Part of: Current Expense.

External Control Stage under the responsibility of the National Congress, with a prior Opinion prepared by the Federal Audit Court, on the accounts rendered annually by the head of the Executive Branch. CF, arts. 49, IX, and 71, I.

Stage of External Control exercised by the Federal Audit Court, which judges the accounts of administrators and others responsible for money, goods and public values of direct and indirect administration, including foundations and societies established and maintained by the federal Public Power, and the accounts of those who cause the loss, misplacement or other irregularity of […]

Expenditure Nature Group (GND 4) aimed at planning and executing works, carrying out special work programs, acquiring facilities, equipment and permanent material and establishing or increasing the capital of companies that are not commercial or financial in nature. General Concept: Expense Nature Group (GND). Part of: Capital Expenditure. IPCA […]

Expenditure Nature Group (GND 5) aimed at the acquisition of real estate or capital goods already in use; the acquisition of securities representing the capital of companies or entities of any kind already constituted, when the operation does not result in an increase in capital; and the constitution or increase in the capital of companies, in addition to […]