Procurador Da Fazenda PGFN Practice Questions - Concurso Público Para Procurador Da Fazenda Nacional (PGFN) Exam

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A corporate taxpayer correctly calculates its corporate income tax (IRPJ) and reports it via a formal federal tax return (DCTF), but fails to make the corresponding payment on the statutory due date. According to the CTN and the settled jurisprudence of the Superior Court of Justice (STJ Súmula 436), what legal consequence arises regarding the constitution of the tax credit?

The tax authority must issue a formal administrative tax assessment notice (auto de infração) to establish the tax credit before registering the debt in the Union's Active Debt (Dívida Ativa da União). The formal declaration by the taxpayer via DCTF constitutes the tax credit, rendering any further administrative assessment unnecessary and enabling immediate registration in Dívida Ativa and subsequent fiscal execution. The tax credit remains suspended until the administrative review period of 30 days expires under Decree 70.235/1972. The declaration alone constitutes only an accessory debt, requiring an ex officio assessment (lançamento de ofício) within the 5-year decadence period to enforce the principal debt.

Correct Answer:

The formal declaration by the taxpayer via DCTF constitutes the tax credit, rendering any further administrative assessment unnecessary and enabling immediate registration in Dívida Ativa and subsequent fiscal execution.

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