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Tax Overview
foreclosure to present a defense (the foreclosure cannot be filed until the end of the administrative proceeding).
This administrative phase is not mandatory for the taxpayer, who can instead directly file a judicial measure against the charging, waiving the administrative dispute.
The taxpayers usually wait for the end of the administrative phase, because during such the levying of the tax is suspended as provided by Law no. 5,172/1966, and the Tax Authority cannot start a foreclosure proceeding, neither deny the issuance of a clearance certificate.
8.2. Judicial Proceeding
As previously mentioned, the tax foreclosure is the judicial proceeding that may be presented by the Tax Authorities after the end of the administrative phase and if the taxpayer fails to present a judicial proceeding to discuss the tax in advance.
During this judicial proceeding, the taxpayer may only present a defense if it is accompanied by a guarantee.
Since it begins in the execution phase, the tax foreclosure is a faster proceeding, with two specific goals: verify that the credit is really due and, consequently, promote its payment.
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