Lançamento de Ofício - Breves Considerações
Autor: Rafaella Vale | Publicado: 2013-08-26T16:27:00-07:00








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<!--StartFragment-->



O CTN estabelece três
modalidades de lançamento&nbsp;de Ofício;&nbsp;por Declaração;&nbsp;por Homologação.



Vamos falar brevemente sobre o Lançamento de Ofício:



O lançamento é efetuado
ou revisto de ofício quando a autoridade administrativa atua na
constituição/formalização do crédito tributário, independentemente de qualquer
provocação ou participação do contribuinte.



O lançamento de ofício
pode ter duas modalidades:



A - Originária&nbsp;de lançamento,
quando a lei assim estabeleça (exemplo: IPTU, IPVA);

CTN, Art. 149. O lançamento é efetuado e revisto de
ofício pela autoridade administrativa nos seguintes casos:

I – quando a lei assim o determine;



B- Supletiva ou&nbsp;Subsidiária, nos casos em que o
tributo era sujeito a lançamento por declaração ou por homologação, mas o
contribuinte não cumpriu a obrigação que lhe competia (não apresentou
declaração, apresentou declaração falsa, incompleta, etc., e/ou não efetuou a
formalização e o pagamento antecipado do crédito tributário).



CTN, Art. 149. O lançamento é efetuado e revisto de
ofício pela autoridade administrativa nos seguintes casos:

II – quando a declaração não seja prestada, por
quem de direito, no prazo e na forma da legislação tributária;

III – quando a pessoa legalmente obrigada, embora
tenha prestado declaração nos

termos do inciso anterior, deixe de atender, no
prazo e na forma da legislação tributária, a pedido de esclarecimento formulado
pela autoridade administrativa, recuse-se a prestá-lo ou não o preste
satisfatoriamente, a juízo daquela autoridade;

IV – quando se comprove falsidade, erro ou omissão
quanto a qualquer elemento definido na legislação tributária como sendo de
declaração obrigatória;

V – quando se comprove omissão ou inexatidão, por
parte da pessoa legalmente obrigada, no exercício da atividade a que se refere
o artigo seguinte;

VI – quando se comprove ação ou omissão do sujeito
passivo, ou de terceiro legalmente obrigado, que dê lugar à aplicação de
penalidade pecuniária;

VII – quando se comprove que o sujeito passivo, ou
terceiro em benefício daquele, agiu com dolo, fraude ou simulação;
<!--EndFragment-->