Inspection Fee and Fines

Enrolment of assets and rights of the defendant

Resolution 458 dated 04.29.2003
Establishes procedures for the enrolment of assets and rights for the progressing of volunteer appeal in tax-administrative procedure.


Resolution 501 dated 03.03.2006
Provides for the applicability of interests upon debts deriving from fines applied to Sanctioning Administrative Suit and comminatory fines.

Comminatory Fine

Rule 273 dated 03.12.1998 (consolidated version) (up to Rule 410/04)
Provides for the comminatory fine.

Installment payment of debts related to the enforcement fee

Resolution 447 dated 09.24.2002
Provides for the installment payment of debts related to the enforcement fee set forth in Law No. 7.940/89, of the debts springing from fines applied in Administrative Investigation, under the terms of paragraph II of Law No. 6.385/76, and of the application of comminatory fine provided in paragraph 11 of the abovementioned article.
AMENDED by Resolution 467/02;
AMENDED by Resolution 483/05

Tax-Administrative Procedure of write-up of the inspection tax

Resolution 507 dated 07.10.2006
Provides for the Tax-Administrative Procedure related to the Enforcement Fee of the securities market instituted by Law No. 7.940/89.

Collection of enforcement fee

Rule 110 dated 12.28.1989 (consolidated version) (up to Rule 420/05)
Provides for the collection of enforcement fee of the bonds and securities markets instituted by Law No. 7940/89, dated December 20th, 1989