It makes use the CTN, in its art. 145: Art. 145. The regularly notified launching to the passive citizen only can be modified in virtue of: I - impugnation of the passive citizen; II - resource ex-officio; III - initiative ex-officio of the administrative authority, in the cases foreseen in article 149. (grifos not of the original) For this legal excerpt, effected the launching act tributary, the Public Farm it can, exactly not having the fiscal administrative litigation office (CTN, art. 145, I and II), for initiative of proper it, to revise it ex-officio, with bedding in interpolated proposition III of art.
145, of the CTN, observed the exception made use in the only paragraph of art. 149, of the same statute, that thus makes use: ' ' the revision of the launching alone can be initiated while not extinct the right of the Pblica' Farm; '. Article 149 of the CTN (01) describes all the hypotheses where the Public Farm can effect and review the launching ex-officio tributary. still, independently of the launching modality the one that the tribute is citizen, ex-officio, for declaration or homologation, the rule how much to the counting of the decadencial stated period to effect the launching ex-officio it is, to-somente, the described one in art. 173 of the CTN, that thus makes use: Art. 173. The right of the Public Farm to constitute the credit tributary after extinguishes 5 (five) years, counted: I - of the first day of the following exercise to that one where the launching could have been effected; II - of the date where if to become definitive the decision that will have annulled, for formal vice, the launching previously effected. Only paragraph. The right the one that if relates this article is extinguished definitively with the continuation of the stated period in foreseen, counted it of the date where she has been initiated the constitution of the credit tributary for the notification, to the passive citizen, of any indispensable writ of prevention to the launching.