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

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A legal entity subject to Lucro Real incurred a taxable event for IRPJ in May 2019 (calendar year 2019). The taxpayer made a partial anticipatory payment of R$ 50,000 in June 2019, but committed no fraud, wilful misconduct (dolo), or simulation. In August 2025, an Auditor-Fiscal da Receita Federal issues a supplementary deficiency notice (Auto de Infração) demanding R$ 80,000 in unpaid IRPJ relating to that same May 2019 taxable event. According to the CTN and the binding jurisprudence of the Superior Court of Justice (STJ Súmula 555 and Tema 500), what is the legal status of the tax authority's right to launch the tax credit?

The assessment is fully timely, because the 5-year decadence period is counted from the first day of the fiscal year following that in which the launch could have been made under CTN Art. 173, I. The right to assess has decayed (decadência), because when there is partial advance payment without fraud, the 5-year decadence period runs from the date of the taxable event under CTN Art. 150, §4º. The right to launch has prescribed (prescrição), because prescription begins immediately upon the occurrence of the taxable event for all self-assessed taxes. The right to assess remains active for 10 years under the combined cumulative application of Article 150, §4º and Article 173, I of the CTN (tese dos cinco mais cinco).

Correct Answer:

The right to assess has decayed (decadência), because when there is partial advance payment without fraud, the 5-year decadence period runs from the date of the taxable event under CTN Art. 150, §4º.

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