Sample Of Horny Letter

" SUPER SUPER RECIPE = POWER! "

The superpowers of Super-Revenue

The Internal Revenue Service (SRF) was established in 1968, the profitable management of the Minister Delfim Netto, absorbing huge structures and bodies broad powers : The Directorate-General of the Treasury (DGFN) and the Departments of Internal Revenue (DRI), Customs Revenue (DRA), Income Tax (DIR) and Collection. Headed by a secretary, the SRF was organized according to their activities, supervised by Coordination System (Taxation, Audit, Collection and Economic and Fiscal Information) and equipped with a private career, that of fiscal federal taxes (now Revenue Auditor Federal), which, however, was not structured hierarchically - like the career diplomatic and military - in positions of different denominations, because of the degree of responsibility and levels of complexity of their charges. Suggest (unsuccessfully) in the decade of 1980, that the tax would be career ready in positions of agent, inspector, inspector, superintendent and tax consultant. In the Attorney-General of Finance, SUCH started with the creation of the attorneys general, as the prosecutor, but then there was a setback. They will both remain in the "mass grave" of alphanumeric tables.

Over the years, it became evident that SRF had excessive amount of power. At the same time it collects the taxes and controls, monitors and punishes taxpayers, SRF prepares proposals for new tax measures and legislates through Normative. In the U.S. model of federalism in which Brazil was inspired administrative rationality prevails, there is a gap between those two costs: the development of new tax measures rests with the Office of the Assistant Secretary for Tax Policy, while the collection of taxes and monitoring of taxpayers fit the Internal Revenue Service (IRS), an independent the other, both directly subordinated to the Treasury secretary (minister). IRS charges are excluded sympathetic to the Bureau of Alcohol, Tobacco and Firearms and the United States Customs Service.

The powers of the SRF will further increase with the Over-Prescription of Brazil, as the bill that it transfers the collection of contributions and unifies oversight of all federal taxes and contributions. The transfer to the Treasury, the Social Security revenue will, however, barriers to social sectors of government and violate the letter and spirit of art. 165, § 5 of the Constitution, which prescribes a budget (and therefore revenue and expenditure) of social security separate from the fiscal budget. The merger of the careers of Revenue and Welfare, with 13 thousand employees, curb the principle of specialization (will merge as a career with the Navy Air Force, the Military Police with the Fire Department) and will generate a huge body supervision difficult. In light of the lessons of Professor Northcote Parkinson, one can conclude that the sheer size of the SRF will be at the beginning of its demise. Because of DGFN, DRI, DRA, DIR and also BNH Sunabe, IBC RFFSA Telebras, etc..

The SRF should use their superpowers to remove difficulties for the operation of the Board of Contributors, highly qualified, to which individuals and corporations since 1931, recourse against decisions in tax cases. Should accept the repeal of the requirement of filing prior to the filing of an appeal, which had been abolished in 1969 and that it violates the right to legal defense is constitutionally guaranteed. And it should make any kind of remuneration for directors.

In turn, the Minister of Finance should review the ordinance that transferred from the executive secretary to the Secretary of Revenue the powers relating to the appointment of advisers, both representatives of Finance as the taxpayers, because judges can not be designated the head of the agency whose actions are the subject of appeals. It should, instead, pay attention to the requests of taxpayers, who are led to a lack of dialogue, to defend them directly with the National Congress, as happened in the rejection of the Provisional Measure No. 252/05 ("MP the Well "), and the adoption by the Chamber of Deputies, the reopening of the deadline for compliance Refills. Finally, we should meditate on the creation of a body with superpowers, which unbalance the backbone of your home folder (which has already lost the foreign trade department and the Central Bank) and the federal government itself. (Source: O Estado de S. Paulo, 05/10/2006)