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

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Under Article 151 of the CTN and the jurisprudence of the STJ and STF, which of the following events constitutes a lawful cause for the suspension of the enforceability of a tax credit (suspensão da exigibilidade do crédito tributário)?

The provision of a bank surety bond (fiança bancária) or judicial insurance bond (seguro garantia) during administrative collection. The deposit of the full monetary amount of the contested tax debt in cash in a judicial proceeding. The granting of a debt installment plan (parcelamento) after the expiration of the statutory limitation period (prescrição). The filing of a simple administrative request for reconsideration that is not formally classified as a defense or appeal under Decree 70.235/1972.

Correct Answer:

The deposit of the full monetary amount of the contested tax debt in cash in a judicial proceeding.

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