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SINDIFISCO NACIONAL (The Brazilian National Union for Tax Auditors of Brazil’s Internal revenue Service) is the union entity representing the professional class of Tax Auditors of Brazil’s Internal Revenue Service, addressed in Article 10, subsection I, of the Law no 11.457, of March 16, 2007, the main assignments of which, intended to assure the existence of the Brazilian State, are:
1 – control of the compliance with tax liabilities by taxpayers;
2 – creation of tax credit;
3 – payment of taxes;
4 – adjudication of tax administrative proceedings;
5 – customs control of the foreign trade;
6 – fight against the smuggling, embezzlement, and money laundering;
7 – technical and administrative management of instrumentalities of the Internal Revenue Service.
Brazil’s Internal Revenue Service is the body integrating the Brazilian Federal Treasury Department, and in charge of the administration of the main Brazilian federal taxes, among which, we can mention:
1 – Individual Income Tax (IRPF) and Corporate Income Tax (IRPJ);
2 – Excise Tax (IPI), a kind of tax on the value-added;
3 – Rural Land Tax (ITR), on the rural property;
4 – Tax on Financial Operations (IOF), on financial applications and credit and insurance operations;
5 – Contribution to the Employee’s Profit Participation Program (PIS) and Contribution to the Creation of Public Service Employee Savings Program (PASEP), levied on the gross revenue or payroll;
6 – Contribution to the Funding of Social Security (COFINS), levied on companies’ gross income;
7 – Social Contribution on Net Profit (CSLL), levied on companies’ profit;
8 – Social Contributions provided for in subitems a, b, and c of the sole paragraph, Article 11, of Law no 8.212, of July 24, 1991, contributions to the public social security (INSS);
SINDIFISCO NACIONAL is an independent democratic organization, with no political party or religious nature.
The statutory purposes of the Union, listed in Article 3, of the Bylaws are:
I – to congregate affiliates and represent the class in the defense of their rights and interests, both having a professional or salary nature, collective and individual, in any level, with capacity, therefor, to intervene and take all actions in the judicial sphere, as substantive in collective actions or as legal representative in individual or extrajudicial actions;
II – to cause the valorization of Tax Auditors, also incentivizing the cultural, intellectual, and professional improvement of the class;
III – to give assistance to affiliates, under programs implemented by the entity;
IV – to search for integration with workers’ national and international organizations, particularly with that of the public service;
V – to cause the disclosure of interest themes of the class, with emphasis on labor, customs, and social security issues, and to take part in events intended to the improvement of customs and tax and social security systems, turned to social justice;
VI – to stimulate and cause class organization and politicalization;
VII – to accompany the entire administrative or judicial procedure relevant to affiliates, caring for the procedural regulation, in the defense of rights compatible to the class general interest.
VIII – to accompany RFB’s administrative management, also seeking with that the professional interchange between the Public Administrations of different countries, particularly those of Mercosur;
IX – to search for social legitimating prioritizing the operation area of the Tax Auditors of Brazil’s Internal revenue Service;
X – to defend proper material, human, physical, and psychological assignments to the good performance of the Tax Auditor work;
XI – to defend the assignments and prerogatives of Tax Auditor of the Brazil’s Internal Revenue Service, and the activity of tax, customs, and social security control, also complementary ones and those having their own systems, with capacity also to represent with the Public Prosecution Office, and, as the case may be, to ingress the Justice against laws or quasi-laws;
XII – to maintain a Health Insurance Plan for optional adherence by its affiliates. |
Sindifisco Nacional
