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A presente dissertação versa sobre a temática da auditoria tributária, tendo como principal objetivo o foco nos ramos da inspeção tributária e da avaliação da matéria tributável, incidindo, essencialmente, na avaliação indireta. Ora, é evidente que todas as empresas estão sujeitas a procedimentos de inspeção tribuária e, sendo obrigatória a notificação para a intervenção dos inspetores tributários, os contribuintes deverão estar devidamente informados acerca de todos os seus deveres, obrigações e de todo o procedimento que a inspeção acarreta. Em termos gerais, daremos especial atenção a todos os princípios, quer constitucionais quer relacionados com o procedimento de inspeção tributária, os quais estão vinculados ao sujeito passivo durante toda a sua atividade empresarial. Associado a tais preceitos estão, essencialmente, o princípio da cooperação, o princípio legalidade fiscal e o princípio da igualdade fiscal, estando este último relacionado com o princípio da proporcionalidade. Articulado ao incumprimento do dever de cooperação, está então associado o apuramento da matéria tributável do procedimento por métodos indiretos, baseado em indícios e presunções, em contrapartida do apuramento por via direta, fundamentada em valores reais. Para além de todos os deveres e obrigações que devem ser respeitados ao longo das etapas do procedimento de inspeção, o contribuinte tem também a possibilidade de manifestar a sua insatisfação em relação ao tributo apurado ao longo deste processo, interpondo um dos meios de defesa que tem à sua disposição.
This dissertation focuses on the theme of tax auditing, having as main goal the focus on the branches of the tax inspection and assessment of taxable matter, essentially focusing on indirect evaluation. However, it is clear that all companies are subject to tax inspection procedures and, where notification is mandatory for the intervention of tax inspectors, taxpayers should be duly informed about all their duties, obligations and the entire procedure that the inspection entails. In general terms, we will pay special attention to all principles, whether constitutional or related to the tax inspection procedure, which are linked to the taxable person throughout his/her business activity. Associated with such precepts are essentially the principle of cooperation, the principle of fiscal legality and the principle of fiscal equality, the latter being related to the principle of proportionality. Articulated with the breach of the duty of cooperation, is then associated with the clearance of the taxable material of the procedure by indirect methods, based on indications and presumptions, in return for direct clearance, based on actual values. In addition to all duties and obligations that must be respected throughout the steps of the inspection procedure, the tax payer also has the possibility of expressing his dissatisfaction in relation to the tribute established throughout this process, by interposing one of the means of defense he has at his disposal.
This dissertation focuses on the theme of tax auditing, having as main goal the focus on the branches of the tax inspection and assessment of taxable matter, essentially focusing on indirect evaluation. However, it is clear that all companies are subject to tax inspection procedures and, where notification is mandatory for the intervention of tax inspectors, taxpayers should be duly informed about all their duties, obligations and the entire procedure that the inspection entails. In general terms, we will pay special attention to all principles, whether constitutional or related to the tax inspection procedure, which are linked to the taxable person throughout his/her business activity. Associated with such precepts are essentially the principle of cooperation, the principle of fiscal legality and the principle of fiscal equality, the latter being related to the principle of proportionality. Articulated with the breach of the duty of cooperation, is then associated with the clearance of the taxable material of the procedure by indirect methods, based on indications and presumptions, in return for direct clearance, based on actual values. In addition to all duties and obligations that must be respected throughout the steps of the inspection procedure, the tax payer also has the possibility of expressing his dissatisfaction in relation to the tribute established throughout this process, by interposing one of the means of defense he has at his disposal.
Descrição
Mestrado em Fiscalidade
Palavras-chave
Contribuintes Auditoria tributária Procedimento de inspeção tributária Avaliação indireta Matéria tributável. Taxpayers Tax audit Tax inspection Indirect evaluation Taxable matter