O tribunal administrativo de recursos fiscais e seu funcionamento: prejuízo do estado do Piauí ante a falta de triagem dos autos de infração

Abstract

In the search for results in the quality of public services, especially the speed in the resolution of administrative conflicts related to tax assessment notices. The Administrative Court of Tax Appeals, previously with the nomenclature of the Taxpayers' Council of the State of Piauí, aims at resolving conflicts between the Tax Authorities and taxpayers, as the last instance of a tax court, granting the Taxpayer greater legal certainty regarding decisions regarding collection of Taxes, unconstitutionality of the law and tax credit.This work aims to describe the functioning of the TARF under the aegis of Law 6.949 / 2017, comparing this new Law with the old Law 3.375 / 1976, with the objective of emphasizing an improvement in the question of the speed and economicity of the processes, thus making a Screening for the value of the infraction notices to be sent to the State Attorney General's Office.The procedures of the methodology were the mapping of processes, the identification and survey of processes, as well as analysis of ways of controlling and monitoring them, as well as the entry and exit of the processes for PGE and the slowness of return of the same. From these activities, diagnoses and suggestions were extracted, seeking to achieve the alignment between the objectives of the Administrative Court of Tax Appeals, control and monitoring of the infraction notices, speeding up the process judgment, seeking to prioritize the efficiency principle and not overburden the State Attorney General , And thereby promote continuous improvement in management.