DECLARATORY TAX

It is a tariff (tax, fee, Improvement and Parafiscal Contributions, fiscal charges/tariffs, etc.) that, to be paid and/or collected to Tax Authorities, depends on the will or measures (filling out declaration, form, voucher (DARF), payment slip etc.) by the Taxpayer or the person responsible for payment, such as IPI, ICMS, ISS, IPTU, ITR, IR, INSS, FGTS etc.