A denúncia espontânea. A inteligência do artigo 138 do CTN e a sua interconexão com o Regulamento dos procedimentos tributários administrativos (arts. 207 a 211 do RPTA/MG). Os aspectos jurídicos relevantes

Abstract

This paper analyzes the concept, assumptions, and the effects of tax voluntary disclosure. Discusses their applicability before administrative tax procedures of the State of Minas Gerais, making the interconnection of Article 138 of the CTN with Articles 207-211 of the State Decree No. 44.747 / 2008 (Regulation of administrative tax procedures). Analyzes the conceptual framework of the tax voluntary disclosure and the relevant legal points on the interdisciplinary institute participant voluntary disclosure of intrassistêmica relationship of Criminal Law and Tax.