Auditor-Fiscal Da Receita Federal Practice Questions - Receita Federal Do Brasil - Auditor-Fiscal (AFRFB) Exam

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A Brazilian corporate taxpayer calculates its Corporate Income Tax (IRPJ) and Contribution for the Financing of Social Security (COFINS), submits the corresponding federal tax return (DCTF) to the Receita Federal, and pays the self-assessed amount within the legal deadline without any prior intervention by tax authorities. Under the National Tax Code (Código Tributário Nacional — CTN, Lei 5.172/1966), this modality of tax assessment and entry is classified as:

Lançamento de ofício (direct assessment), because the Receita Federal maintains statutory auditing authority over the submitted declarations. Lançamento por declaração (assessment by declaration), because the tax authority relies on factual information provided by the taxpayer to issue the tax debit. Lançamento arbitrado (arbitrated assessment), which occurs automatically whenever the taxpayer opts for the Lucro Presumido taxation regime. Lançamento por homologação (assessment by confirmation / self-assessment), where the taxpayer has the duty to anticipate payment without prior examination by the tax administration.

Correct Answer:

Lançamento por homologação (assessment by confirmation / self-assessment), where the taxpayer has the duty to anticipate payment without prior examination by the tax administration.

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