A perícia contábil em processos administrativos ou judiciais em matéria tributária

uma reflexão sobre o efeito da conclusão no exame pericial

Abstract

Accounting expertise is a technical means of evidence used to clarify disputed facts within judicial, extrajudicial, or administrative proceedings through the examination of accounting records, documents, and financial statements. Its purpose is to provide technical support for decision-making by the competent authority. The main types of accounting expertise include judicial, extrajudicial, and semijudicial procedures, the latter being common in tax administrative proceedings. When requested, the expert examination must clearly state its purpose, enabling the expert to understand the nature and scope of the work. The procedures carried out by the expert must be limited to the questions presented by the parties, allowing proper planning of the activities required for the expert report. In tax administrative proceedings, which are established to investigate violations of tax legislation, the tax credit is constituted through assessment, which may be performed ex officio, by declaration, or by homologation, as set forth in Article 142 of the National Tax Code (CTN). In ex officio assessments, the administrative authority formalizes the tax credit based on an infraction notice, fiscal reports, and supporting evidence arising from inspection activities. Accounting expertise in tax administrative procedures is limited by the impossibility of altering the legal content of the assessment. The expert is therefore restricted to analyzing technical and accounting aspects that clarify the facts supporting the tax credit assessment. This limitation derives from the principle of legality and from the definition of the subject matter of the dispute, as established in Article 142 of the CTN and reaffirmed in administrative and judicial precedents.