1. When is the first appeal deadline following disagreement of the assessment made by the tax authorities?
As a rule, at the administrative and judicial levels, 30 days from the date of the assessment notice.
2. What is the appealing procedure?
- Administrative: There are three levels of jurisdiction. The federal administrative proceedings start when the taxpayer files a defense before the Brazilian Tax Administration. Some state and municipal administrative offices have two levels of jurisdictions.
- Judicial: There are three levels of jurisdiction.
3. What is the average time for reaching a final national decision?
10+ years
If the taxpayer appeals through every level in the hierarchy of the courts, the process can take three to five years at the administrative level and seven to 12 years at the judicial level.
4. How do the national tax dispute resolution proceedings interact with the international tax dispute resolution proceedings?
- Start: A case can be presented and be accepted for a mutual agreement procedure (MAP) while domestic remedies are still available.
- Conduct of the proceedings: An ongoing MAP suspends no national proceedings.
- Completion of proceedings: The outcome of the MAP may be implemented only after the taxpayer withdraws an administrative defense or lawsuit and waives its right to discuss the tax involved in the MAP.
- Other actions: MAP decisions are not subject to appeal.