{"id":4337,"date":"2024-11-28T12:57:25","date_gmt":"2024-11-28T15:57:25","guid":{"rendered":"https:\/\/marcelcolares.adv.br\/?p=4337"},"modified":"2024-11-28T12:57:25","modified_gmt":"2024-11-28T15:57:25","slug":"revisao-e-anulacao-do-lancamento-tributario-saiba-as-diferencas","status":"publish","type":"post","link":"https:\/\/marcelcolares.adv.br\/?p=4337","title":{"rendered":"revis\u00e3o e anula\u00e7\u00e3o do LAN\u00c7AMENTO TRIBUT\u00c1RIO- saiba as diferen\u00e7as!"},"content":{"rendered":"<p>Revis\u00e3o tribut\u00e1ria e anula\u00e7\u00e3o do lan\u00e7amento tribut\u00e1rio podem ser temas complexos, mas vamos simplificar para voc\u00ea!<\/p>\n<p>Os termos \u201crevis\u00e3o tribut\u00e1ria\u201d e \u201canula\u00e7\u00e3o do lan\u00e7amento tribut\u00e1rio\u201d s\u00e3o frequentemente utilizados no contexto fiscal, mas possuem significados e finalidades espec\u00edficas.<\/p>\n<p>\u2192 Revis\u00e3o tribut\u00e1ria:<\/p>\n<p>A revis\u00e3o tribut\u00e1ria \u00e9 um processo de an\u00e1lise minuciosa da situa\u00e7\u00e3o fiscal de uma empresa ou pessoa f\u00edsica.<\/p>\n<p>Pode ser conduzida para ajustar erros cometidos pela empresa ou para identificar cr\u00e9ditos tribut\u00e1rios que possam ser aproveitados.<\/p>\n<p>Seu objetivo \u00e9 identificar oportunidades para:<\/p>\n<p>\u2013 Reduzir tributos;<\/p>\n<p>\u2013 Recuperar valores pagos indevidamente;<\/p>\n<p>\u2013 Garantir conformidade com a legisla\u00e7\u00e3o vigente;<\/p>\n<p>\u2013 Revoga\u00e7\u00e3o de atos administrativos.<\/p>\n<p>\u2192 Anula\u00e7\u00e3o do Lan\u00e7amento Tribut\u00e1rio:<\/p>\n<p>A anula\u00e7\u00e3o do lan\u00e7amento tribut\u00e1rio ocorre quando s\u00e3o constatados v\u00edcios formais ou materiais no ato administrativo, ou quando se verifica que a infra\u00e7\u00e3o atribu\u00edda ao imposto n\u00e3o ocorreu.<\/p>\n<p>Diferentemente da revis\u00e3o, a anula\u00e7\u00e3o n\u00e3o est\u00e1 sujeita ao prazo decadencial quando o ato \u00e9 nulo de pleno direito.<\/p>\n<p>Al\u00e9m disso, pode ser buscada tanto administrativamente quanto por meio de a\u00e7\u00e3o judicial, ampliando as possibilidades de defesa.<\/p>\n<p>Quer saber mais sobre direito tribut\u00e1rio?<\/p>\n<p>Siga o nosso perfil aqui no Instagram!<\/p>\n<p><a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz  _aa9_ _a6hd\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.instagram.com\/explore\/tags\/direitotribut%C3%A1rio\/\">#direitotribut\u00e1rio<\/a>\u00a0<a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz  _aa9_ _a6hd\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.instagram.com\/explore\/tags\/revis%C3%A3otribut%C3%A1ria\/\">#revis\u00e3otribut\u00e1ria<\/a>\u00a0<a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz  _aa9_ _a6hd\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.instagram.com\/explore\/tags\/anula%C3%A7%C3%A3otribut%C3%A1ria\/\">#anula\u00e7\u00e3otribut\u00e1ria<\/a>\u00a0<a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz  _aa9_ _a6hd\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.instagram.com\/explore\/tags\/revis%C3%A3oeanula%C3%A7%C3%A3otribut%C3%A1ria\/\">#revis\u00e3oeanula\u00e7\u00e3otribut\u00e1ria<\/a>\u00a0<a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz  _aa9_ _a6hd\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.instagram.com\/explore\/tags\/lan%C3%A7amentotribut%C3%A1rio\/\">#lan\u00e7amentotribut\u00e1rio<\/a>\u00a0<a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz  _aa9_ _a6hd\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.instagram.com\/explore\/tags\/situa%C3%A7%C3%A3ofiscal\/\">#situa\u00e7\u00e3ofiscal<\/a>\u00a0<a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz  _aa9_ _a6hd\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.instagram.com\/explore\/tags\/tributos\/\">#tributos<\/a>\u00a0<a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz  _aa9_ _a6hd\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.instagram.com\/explore\/tags\/infra%C3%A7%C3%A3o\/\">#infra\u00e7\u00e3o<\/a>\u00a0<a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz  _aa9_ _a6hd\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.instagram.com\/explore\/tags\/vicios\/\">#vicios<\/a>\u00a0<a class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz  _aa9_ _a6hd\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.instagram.com\/explore\/tags\/advocaciaespecializada\/\">#advocaciaespecializada<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Revis\u00e3o tribut\u00e1ria e anula\u00e7\u00e3o do lan\u00e7amento tribut\u00e1rio podem ser temas complexos, mas vamos simplificar para voc\u00ea! Os termos \u201crevis\u00e3o tribut\u00e1ria\u201d e \u201canula\u00e7\u00e3o do lan\u00e7amento tribut\u00e1rio\u201d s\u00e3o frequentemente utilizados no contexto fiscal, mas possuem significados e finalidades espec\u00edficas. \u2192 Revis\u00e3o tribut\u00e1ria: A revis\u00e3o tribut\u00e1ria \u00e9 um processo de an\u00e1lise minuciosa da situa\u00e7\u00e3o fiscal de uma empresa ou pessoa f\u00edsica. Pode ser conduzida para ajustar erros cometidos pela empresa ou para identificar cr\u00e9ditos tribut\u00e1rios que possam ser aproveitados. Seu objetivo \u00e9 identificar oportunidades para: \u2013 Reduzir tributos; \u2013 Recuperar valores pagos indevidamente; \u2013 Garantir conformidade com a legisla\u00e7\u00e3o vigente; \u2013 Revoga\u00e7\u00e3o de atos administrativos. \u2192 Anula\u00e7\u00e3o do Lan\u00e7amento Tribut\u00e1rio: A anula\u00e7\u00e3o do lan\u00e7amento tribut\u00e1rio ocorre quando s\u00e3o constatados v\u00edcios formais ou materiais no ato administrativo, ou quando se verifica que a infra\u00e7\u00e3o atribu\u00edda ao imposto n\u00e3o ocorreu. Diferentemente da revis\u00e3o, a anula\u00e7\u00e3o n\u00e3o est\u00e1 sujeita ao prazo decadencial quando o ato \u00e9 nulo de pleno direito. Al\u00e9m disso, pode ser buscada tanto administrativamente quanto por meio de a\u00e7\u00e3o judicial, ampliando as possibilidades de defesa. Quer saber mais sobre direito tribut\u00e1rio? Siga o nosso perfil aqui no Instagram! #direitotribut\u00e1rio\u00a0#revis\u00e3otribut\u00e1ria\u00a0#anula\u00e7\u00e3otribut\u00e1ria\u00a0#revis\u00e3oeanula\u00e7\u00e3otribut\u00e1ria\u00a0#lan\u00e7amentotribut\u00e1rio\u00a0#situa\u00e7\u00e3ofiscal\u00a0#tributos\u00a0#infra\u00e7\u00e3o\u00a0#vicios\u00a0#advocaciaespecializada<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4337","post","type-post","status-publish","format-standard","hentry","category-sem-categoria"],"_links":{"self":[{"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/4337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4337"}],"version-history":[{"count":1,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/4337\/revisions"}],"predecessor-version":[{"id":4338,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/4337\/revisions\/4338"}],"wp:attachment":[{"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}