Supervision and Collection of the RTT by the Municipalities

Controversial Practical Aspects

Abstract

The Federal Constitution offers the possibility that, through agreement, the active capacity of the Rural Territorial Tax (RTT) is transferred to the municipalities. This movement of municipalization of the RTT recently has gained strength, possibly due to the significant increase in tax collection of the municipal entity provided by the federal tax. This study seek to identify the main controversies in the inspection and collection of the RTT by the municipalities, especially with regard to determining the tax calculation base. Finally, seek to clarify how taxpayers can counter any irregularities committed by the municipalities, whether in the administrative or judicial channels.