In August, the Administrative Council of Tax Appeals judged several proposed Summaries, among which two were approved regarding the request for refund and compensation, transmitted by taxpayers.
Summary nº 168 provides that even after being notified of the decision, proof of material inaccuracy in completing the DCOMP allows the analysis of the credit right to be resumed, since according to Rapporteur Counselor Andrea Duek, errors in completing compensation requests are common.
On the other hand, Summary nº 164 provides that the rectification of DCTF after the knowledge of the decision, through which the refund request was rejected or the offset declaration was not approved, is insufficient to prove the credit, being indispensable the proof of the error on which the rectification is based.
