Comentários ao Processo: 13819.001802/99-50 do CARF
Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “IMPOSTO DE RENDA RETIDO NA FONTE. COMPROVAÇÃO NECESSIDADE. O cômputo do imposto pago por antecipação na apuração do saldo final, impõe que sejam carreados aos autos documentos comprobatórios da correspondente retenção por ocasião do auferimento da receita. No caso vertente, em que a argumentação trazida pela contribuinte é no sentido de que parte do valor das retenções sofridas no ano-calendário de 1997 é relativa a receitas auferidas em períodos anteriores e já oferecidas à tributação em época própria. descabe o acolhimento, pois, além de preclusa, veio desacompanhada de qualquer documentação de suporte. PEDIDO DE DILIGÊNCIA. A luz do regramento processual vigente, a autoridade julgadora é livre para, diante da situação concreta que lhe é submetida, deferir ou indeferir pedido de perícia formulado pelo sujeito passivo, ex vi do disposto no art. 18 do Decreto n°70.235, de 1972. No caso vertente, demonstrada, à evidência, a dispensabilidade do procedimento, há que se indeferir o pedido correspondente. DECADÊNCIA. PEDIDO DE RESTITUIÇÃO. INAPLICABILIDADE — À evidência, os prazos estampados no Código Tributário Nacional, não obstante representarem termos fatais para constituição de créditos...
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