Compensação Tributária

Δημοσιευμένα 2024-04-07 12:10:19

5χλμ.

Compensação tributária é um processo pelo qual um contribuinte utiliza créditos tributários que possui para abater ou compensar o valor devido em outros tributos administrados pela mesma autoridade fiscal. Esses créditos podem surgir, por exemplo, de pagamentos indevidos, retenções na fonte, ou devidos a decisões judiciais favoráveis. A compensação permite que o contribuinte reduza seu ônus tributário, evitando assim o pagamento em dinheiro de valores devidos.

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