Tax Law for Public Service Exams

This course is for Brazilian public service exams (concursos públicos) and the lessons are taught in Portuguese. Tax Law is a core subject in the exams of Brazil's Federal Revenue Service, the state finance departments and the municipal tax offices, and exam boards test the text of the Constitution and of the National Tax Code almost word for word. The course starts from zero with Professora Helena and follows the law currently in force, including the tax reform of Constitutional Amendment 132/2023 and the changes that Complementary Law 236/2026 made to the National Tax Code. Part one is taxes, their kinds and taxing powers: the legal concept of a tax, the kinds of taxes, fees, betterment levies, compulsory loans and contributions, which level of government may create each tax, and the new IBS, CBS and Selective Tax with the transition calendar. Part two is the limits on the power to tax: legality, equal treatment, non-retroactivity, the annual and ninety-day waiting periods and their exceptions, the ban on confiscatory taxation, and constitutional tax immunities. Part three is tax legislation and the tax obligation: validity, application, interpretation and gap-filling, main and ancillary obligations, the taxable event, the active and passive parties, joint liability, capacity and tax domicile. Part four is tax liability: successors, third parties, penalties and voluntary disclosure. The last part is the tax credit: assessment and its types, suspension, extinction, exclusion, and the limitation periods. Questions follow the style of the FGV, FCC and Cebraspe exam boards, with True or False and multiple choice, and every answer gives the article behind it.