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

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A company subject to PIS/COFINS under the non-cumulative regime made partial monthly payments in fiscal year 2020, but improperly excluded several taxable revenue streams from its tax base without committing willful fraud, bad faith, or simulation. The Federal Revenue Service intends to assess the outstanding deficiency in 2026. Under the CTN and STJ Repetitive Precedents (Tema 163 and Súmula 555), what is the applicable decadence rule and term for the tax authority to launch the tax credit?

The decadence term is governed by Article 173, I of the CTN, counting 5 years from the first day of the fiscal year following the year in which the assessment could have been made. The decadence term is governed by Article 150, §4º of the CTN, expiring 5 years from the occurrence of the taxable event (fato gerador), because partial advance payment was made without fraud. The decadence period is 10 years, combining the 5-year tacit approval period under Article 150, §4º with the 5-year ex officio period under Article 173, I of the CTN ('tese dos cinco mais cinco'). The decadence period is interrupted by the initiation of any internal audit procedure, giving the tax authority an additional 5 years from the audit notification.

Correct Answer:

The decadence term is governed by Article 150, §4º of the CTN, expiring 5 years from the occurrence of the taxable event (fato gerador), because partial advance payment was made without fraud.

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