Regulated the request for information protected by the tax secrecy by the Federal Comptroller General
Decree #10,209/2020 (Official Gazette of 23/01 – extra edition), regulates the application of the provisions of item VIII of art. 51 of Law No. 13,844/2019, regarding the request for information and documents from the Federal Comptroller General – CGU, and the application of the provisions of art. 198 of the National Tax Code – CTN, for the purposes of sharing data and information, including those protected by fiscal secrecy.
Item VIII of art. 51 of the aforementioned law establishes that it is the CGU’s area of competence to request information or documents necessary for its work or activities from a federal public administration body or entity.
Art. 198 of the CTN establishes that, without prejudice to the provisions of criminal law, the disclosure, by the Public Treasury or its servants, of information obtained as a result of the letter on the economic or financial situation of the taxpayer or third parties and on the nature and state of its business or activities, with the exceptions provided for in the article itself.
It happens that art. 2 of Decree 10.209 determines, based on the said law 13,844, that the bodies of the Ministry of Economy will provide CGU with the data and information necessary to carry out its activities, including those protected by fiscal secrecy.
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Posted in: 27/01/2020