Student project becomes draft Organic Act of the Tax Administration

The text had the support and guidance from teachers Fernando Marcato and Eurico de Santi, from administrative and tax law areas.
Law
25 June 2019
Student project becomes draft Organic Act of the Tax Administration

A group of 24 students from FGV’s Sao Paulo Law School (Direito SP) presented, on June 14, the draft bill of the Taxpayer and Citizen Tax Administration Statute to a group of more than 200 tax law specialists, on closing of the 10th National Seminar of the Municipal Administrations (SENAM), in Sao Paulo. The work was also presented at the 4th Luso-Brazilian Congress of Auditors, held from June 17, also in the city of Sao Paulo.

The Statute is a response to a project that initially aimed to regulate the Organic Act of the Tax Administration, but which underwent several modifications throughout its development. The text had the support and guidance from teachers Fernando Marcato and Eurico de Santi, from administrative and tax law areas.

According to the explanatory memorandum, the various amendments included the naming of the document. The new denomination “sought a rupture from the corporative vision involved in the conception of organic acts, which could make the draft appear as a means of granting benefits only to the tax administration.”

Stella Segalla, one of the students in the group responsible for conducting the presentation, claimed that during the semester, students sought to talk with representatives of partner associations involved in the subject, to understand the main challenges and obstacles to be addressed.

"A milestone in this immersion period was the seminar at Praia da Feiticeira, in the city of Ilhabela, where we were able to gather valuable contributions and ideas from the parties involved, which were incorporated into the text,” she explained.

One of the premises of the paper, according to the participants, was to promote the paradigm shift between the tax authority and the taxpayer, with the tax authority acting a public service provider, which should guarantee the taxpayers’ rights. In order to achieve this objective, the text of the Statute was based on a few basic pillars, namely transparency, legal certainty and motivation of public administration acts.

In addition to these premises, the Statute, composed of only 10 articles, also includes, among other provisions, the possibility of self-regulation and the reduction of litigation; creation of a National School of Tax Administration, with the aim of training public officials; and encouraging compliance, that is, the construction of environments of mutual trust between taxpayers and tax authorities.

The discipline offered is part of the effort to restructure subjects promoted by FGV Direito SP, with the purpose of mobilizing a greater number of students around impact projects, in which students seek to develop skills such as leadership, autonomy, competence and immersion in issues relevant to the country. Among the various partners of the project, Anafisco, Afresp, Febrafit, Sinafresp, Sindaf and Sindifisco are mentioned.

The full text of the statute is available on the website.