Post by account_disabled on Mar 12, 2024 4:47:17 GMT -6
Request made by the interested party in the systems of the finance or finance departments. The guide issued is not a tax assessment, as it is not definitive, does not allow the tax to be enforced in case of non-payment on the date or within the deadline indicated in the document, nor does it give rise to penalties, registration in active debt, extrajudicial or judicial collection execution Supervisor. The ITBI guide issued only contains a pre-calculation of the tax, which is not definitive and is debatable upon an administrative request for revaluation of the property, and it is unnecessary for the applicant to be a party to the future real estate transaction — also because the vast majority of requests for guides precede the constitution of the acquisitive title itself.
This is the procedure adopted in the municipality of São Paulo, in which, in 2021, more than 200 thousand ITBI guides were issued, with only 80 requests for revaluation of properties being filed to change guides intended for advance tax collection. In this case, Fortress Belgium Phone Number Data requested the form with the ITBI pre-calculation and voluntarily paid the amount indicated therein. If you did not pay, you would not be subject to tax assessment, but only to possible inspection, when the property is sold at public auction. Most municipalities do not provide for and do not carry out assessments by declaration or official assessments based on pre-fixed values.
The guide with the value indicated for voluntary payment only includes a pre-calculation of the tax, the payment of which is required in advance of the signing of the acquisition title or, if it has already been constituted, before registration with the RGI. Given these characteristics and the governing standards, these tax acts and procedures can only be classified as entries by approval. The other acts carried out by interested parties are collaborative. The linking of the guide to the value understood as correct by the Municipality, based on its periodic assessments, other acquisitions voluntarily reported by taxpayers or systematic research, including the use of AI and access to public or published databases.
This is the procedure adopted in the municipality of São Paulo, in which, in 2021, more than 200 thousand ITBI guides were issued, with only 80 requests for revaluation of properties being filed to change guides intended for advance tax collection. In this case, Fortress Belgium Phone Number Data requested the form with the ITBI pre-calculation and voluntarily paid the amount indicated therein. If you did not pay, you would not be subject to tax assessment, but only to possible inspection, when the property is sold at public auction. Most municipalities do not provide for and do not carry out assessments by declaration or official assessments based on pre-fixed values.
The guide with the value indicated for voluntary payment only includes a pre-calculation of the tax, the payment of which is required in advance of the signing of the acquisition title or, if it has already been constituted, before registration with the RGI. Given these characteristics and the governing standards, these tax acts and procedures can only be classified as entries by approval. The other acts carried out by interested parties are collaborative. The linking of the guide to the value understood as correct by the Municipality, based on its periodic assessments, other acquisitions voluntarily reported by taxpayers or systematic research, including the use of AI and access to public or published databases.