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Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962Van der Westhuysen, Gerdi, Van Schalkwyk, L. 12 1900 (has links)
Thesis (MComm)--University of Stellenbosch, 2004. / ENGLISH ABSTRACT: Despite the fact that transfer pricing legislation (i.e. section 31 of the Income Tax Act, 58
of 1962 (“the Act”) has been in force in South Africa since 1995, it has only been in the
last three years that the South African Revenue Service (“SARS”) has embarked on a
number of assessments of taxpayers’ cross border transactions with foreign group
companies. In particular, the SARS targets taxpayers that have rendered cross border
services (including financial assistance) to a foreign group company for no consideration
and has assessed these taxpayers on the adjusted interest/ fee amounts.
Since the burden of proof lies with the taxpayer to demonstrate that its cross border
transactions with foreign group companies do not infringe the provisions of section 31(2)
of the Act, this study provides taxpayers with guidance as to when its transactions would
fall within the scope of application of section 31(2) of the Act and when the SARS would
be excluded from applying the provision of section 31(2) of the Act.
Following upon a critical analysis of the essential components of section 31(2) of the Act
the following conclusions are drawn by the author:
• If the taxpayer proves that it did not transact with a connected party (as defined in
section 1 of the Act), or it did not supply goods or services in terms of an
international agreement (as defined in section 31(1) of the Act), or its transfer
price would be regarded as arm’s length, the Commissioner would be excluded
from applying the provision of section 31(2) of the Act since all of the
components to apply section 31(2) of the Act are not present.
• The current view held by the South African Revenue Service and tax practitioners
that transactions between a South African company and an offshore company,
which are both directly or indirectly held more than fifty percent by an offshore
parent company, are transactions between connected persons (as defined in
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section 1 of the Act) is incorrect in law. Section 31 of the Act is not applicable to
such transactions.
• The Commissioner will be excluded from making a transfer pricing adjustment to
a service provider’s taxable income where the following circumstances are
present:
o Where the cross border transaction with a connected party does not give
rise to gross income, which is the starting point in the determination of
taxable income, since the service provider agreed to render services for no
consideration and was therefore not entitled to receive income (i.e. no
receipt or accrual) and
o Where the service provider can provide evidence that demonstrates that
there was no practice of price manipulation as regards the transaction
under review. / AFRIKAANSE OPSOMMING: Alhoewel oordragprysbeleid wetgewing (artikel 31 van die Inkomstebelastingwet 58 van
1962 (“die Wet”)) al sedert 1995 in Suid Afrika van krag is, het die Suid Afrikaanse
Inkomstediens (“SAID”) eers werklik gedurende die laaste drie jaar begin om aanslae ten
opsigte van belastingpligtiges se internasionale transaksies met buitelandse
groepmaatskappye uit te reik. In die besonder teiken die SAID belastingpligtes wat
dienste (insluitend lenings) aan buitelandse groepmaatskappye vir geen vergoeding lewer.
Aangesien die bewyslas op die belastingpligtige rus om te bewys dat sy internasionale
transaksies met buitelandse groepmaatskappye nie die bepalings van artikel 31(2) van die
Wet oortree nie, word belastingpligtiges in hierdie studie van riglyne, wat aandui
wanneer transaksies met buitelandse groepmaatskappye binne die omvang van artikel
31(2) van die Wet val asook onder welke omstandighede die SAID verhoed sal word om
artikel 31(2) van die Wet toe te pas, voorsien.
Na aanleiding van ‘n kritiese analise van die deurslaggewende komponente van artikel
31(2) van die Wet kom die skrywer tot die volgende gevolgtrekkings:
• As die belastingpligte kan bewys dat hy nie met ‘n verbonde persoon (soos
omskryf in artikel 1 van die Wet) handelgedryf het nie, of dat hy nie goedere of
dienste in terme van ‘n internasionale ooreenkoms (soos omskryf in artikel 31(1)
van die Wet) gelewer het nie, of dat sy oordragprys as arm lengte beskou kan
word, sal die Kommissaris verhoed word om die bepaling van artikel 31(2) van
die Wet toe te pas, aangesien al die komponente van artikel 31(2) van die Wet nie
teenwoordig is nie.
• Die huidige sienswyse van die SAID en belastingpraktisyns dat transaksies wat
tussen ‘n Suid Afrikaanse maatskappy en ‘n buitelandse maatskappy plaasvind,
waar ‘n buitelandse moedermaatskappy meer as vyftig persent van albei
maatskappye se aandeelhouding (direk of indirek) hou, beskou kan word as
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transaksies tussen verbonde persone (soos omskryf in artikel 1 van die Wet) is
regstegnies nie korrek nie. Artikel 31(2) van die Wet is nie van toepassing op
sulke transaksies nie.
• Die Kommisaris sal onder die volgende omstandighede verhoed word om enige
oordragprysaanpassing aan ‘n diensleweraar se belasbare inkomste te maak:
o Waar die internasionale transaksie met ‘n verbonde persoon nie bruto
inkomste (die beginpunt van ‘n belasbare inkomste berekening) voortbring
nie, aangesien die diensleweraar ingestem het om dienste teen geen
vergoeding te lewer, wat tot die gevolg het dat die diensleweraar nie
geregtig is om inkomste te ontvang nie (dus geen ontvangste of toevalling)
en
o Waar die diensleweraar kan bewys dat die transaksie nie onderhewig aan
prys manipulasie was nie.
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Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-AfrikaSteenkamp, Casper Jan Hendrik 04 1900 (has links)
Thesis (MComm)--Stellenbosch University, 2006. / AFRIKAANSE OPSOMMING: Hierdie werkstuk begin deur te ondersoek watter rol rekeningkundige
beginsels en praktyk tot op datum by die uitleg van die
inkomstebelastingwetgewing in Suid-Afrika gespeel het. Die gevolgtrekking
word gemaak dat rekeningkundige beginsels 'n baie beperkte rei gespeel het.
Die beginsels van wetsuitleg word dan ondersoek en die gevolgtrekking word
gemaak dat daar wei ruimte vir rekeningkundige beginsels en praktyk is om 'n
meer uitgebreide rol in die uitleg van die inkomstebelastingwetgewing, en
meer spesifiek die bruto inkomste-omskrywing en die algemene
aftrekkingsformule, te speel.
Die werkstuk oorweeg dan die rol wat rekeningkundige beginsels en praktyk
in die uitleg van die inkomstebelastingwetgewing in beide Australie en die
Verenigde Koninkryk gespeel het. Die gevolgtrekking word gemaak dat
rekeningkundige praktyk in beide hierdie jurisdiksies 'n meer uitgebreide rei in
die uitleg van inkomstebelastingwetgewing as in Suid-Afrika gespeel het. Die
mening word uitgespreek dat Suid-Afrika baat kan vind deur 'n soortgelyke
benadering te volg as wat in bogenoemde jurisdiksies gevolg word.
Die werkstuk sluit dan af deur die voor- en nadele van 'n stelsel te ondersoek
waar die belasbare inkomste en rekeningkundige inkomste ooreenstem. Die
gevolgtrekking word gemaak dat 'n mate van ooreenstemming aan te bevel is,
maar dat volkome ooreenstemming nie sinvol is nie. Die inagneming van
rekeningkundige beginsels in die uitleg van inkomstebelastingwetgewing kan
bydra om die optimale graad van ooreenstemming te bereik. / ENGLISH ABSTRACT: Traditionaly accounting principles and practice played a very limited role in the
interpretation of the income tax legislation in South Africa.
This study starts off by investigating the role that accounting principles and
practice played to date in the interpretation of the income tax legislation in
South Africa. The conclusion is reached that accounting principles played a
limited role. The principles of interpretation of legislation is then considered
and a conclusion is reached that there is scope for accounting principles and
practice to play an extended role in the interpretation of the income tax
legislation, especially in the interpretation of the gross income definition and
the general deduction formula.
The study then considers the role that accounting principles and practice
played in the interpretation of the income tax legislation in both Australia and
the United Kingdom. The conclution is reached that in both these jurisdictions
accounting practice played a more extensive role in the interpretation of
income tax legislation than in South Africa. The opinion is expressed that
South Africa can benefit from a similar approach as was taken in the abovementioned
jurisdictions.
The study concludes with an investigation into the advantages and
disadvantages of having the calculation of taxable income conform to the
calculation of income for accounting purposes. The conclusion is reached
that conformity to some degree is advisable but that total conformity is not
sensible. Taking accounting principles and practice into account in the
interpretation of income tax legislation can help attain the optimal degree of
conformity.
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Die rol van die doel van 'n lening en die effek van die verandering daarvan op die aftrekbaarheid van rente vir inkomstebelastingdoeleindesCoetzee, Liezel 04 1900 (has links)
Thesis (MComm)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: Like any other item of expenditure, interest expenditure's deductibility is determined by subjecting it to the tests laid down in the general deduction formula contained in section 11(a), together with section 23(f) and 23(g) of the Income Tax Act, as well as the special deductions applicable to interest. In this study there will be only concentrated on the tests laid down in the general deduction formula contained in section 11(a), together with section 23(f) and 23(g) of the Income Tax Act. The general test according to section 11(a) as laid down by the courts to ascertain if an expense incurred in trade is deductible, is firstly to ascertain the act entailing the expenditure. If it is performed for the purpose of earning income, the expenditure attendant upon is deductible. Secondly, the closeness of the connection between the expenditure incurred and the trade must be ascertained. If the expense incurred is so closely connected with the business operation that it may be regarded as part of the cost of performing it, the expenditure will be deductible. The courts have considered many factors to ascertain if interest expenditure complies with the statutory requirements as set out in section 11(a), read together with section 23(f) and 23(g) of the Income Tax Act. There seems to be one test which can be applied to most of the statutory requirements and can be seen as the conclusive factor in determining the deductibility of interest expenses and that is the test of the original purpose of the loan that leads to the interest expense. Firstly in this study, the factors considered by the courts to ascertain if the deductibility of an interest expenditure complies with the statutory requirements as set out in the introduction of section 11(a), together with section 23(f) and 23(g), will be examined with specific reference to the purpose of the loan. Then the possibility of a change in the original purpose of a loan and the effect on the deductibility of an interest expenditure will be examined. / AFRIKAANSE OPSOMMING: Soos enige ander uitgawe, word rente uitgawes se aftrekbaarheid bepaal deur dit te onderwerp aan die toetse soos neergele in die algemene aftrekkingsformule, vervat in artikel 11(a), saamgelees met artikel 23(f) en 23(g) van die Inkomstebelastingwet, asook die spesiale aftrekkings wat op rente van toepassing is. In hierdie studie word slegs op die algemene aftrekkingsformule, vervat in artikel 11(a), saamgelees met artikel 23(f) en 23(g) van die Inkomstebelastingwet gekonsentreer. Die algemene toets volgens artikel 11(a) wat deur die howe neergele is om te bepaal of 'n uitgawe aangegaan in 'n bedryf aftrekbaar is, is om eerstens te bepaal of die handeling waaraan die uitgawe verbind is by die voortbrenging van inkomste aangegaan is en tweedens of die uitgawe wat aangegaan is nou genoeg verwant is aan die bedryf sod at dit as deel van die koste beskou kan word om die bedryf te beoefen. Die howe het verskeie faktore oorweeg om te bepaal of die aftrekbaarheid van rente uitgawes voldoen aan die statutere vereistes soos bepaal deur artikel 11(a), saamgelees met artikel 23(f) en 23(g) van die Inkomstebelastingwet. Daar blyk een toets te wees wat op die meeste statutêre vereistes toegepas kan word en wat ook as die bepalende factor beskou kan word om die aftrekbaarheid van rente uitgawes te beoordeel en dit is die oorspronklike doel waarmee die lening aangegaan is wat die rente uitgawe tot gevolg het. In hierdie studie word eerstens ondersoek ingestel na die faktore wat die howe oorweeg om te bepaal of 'n rente uitgawe aan die vereistes, soos uiteengesit in die inleiding van artikel 11(a), saamgelees met artikel 23(f) en 23(g), voldoen met spesifieke verwysing na die doel waarmee 'n lening aangegaan word. Die moontlikheid word dan ondersoek dat die oorspronklike doel van die lening kan verander en watter effek dit op die aftreknbaarheid van ‘n rente uitgawe kan hê.
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Die belastingaftrekbaarheid van sagtewareLouw, Sanelda 04 1900 (has links)
Thesis (MComm)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: The aim of this study is to determine the applicability of the various South African
Income Taxation Act sections on the deduction of software costs. A distinction is made
between the various deduction sections in the Income Taxation Act that are applicable
to software costs. By doing this an appropriate taxation deduction is recommended for
the different types of software costs that the taxpayer incurs.
Software assets and expenditure can be divided into various categories based on the
acquisition agreement. The rights and assets that are obtained, differ for each category
of software cost. In some instances a copyright is obtained and in other instances only a
right of use is obtained. Furthermore the taxpayer receives intellectual property, an
intangible asset, and/or a tangible asset.
A literature study and an analysis of the different types of software costs and the four
concerned Income Taxation Act sections serve as background for the consideration of
the applicability of each specific deduction section in the Income Taxation Act on the
various categories of software costs. By using the information obtained in the literature
study and the analyses, a recommendation is made of the most applicable deduction
article for each category of software cost. / AFRIKAANSE OPSOMMING: Hierdie studie het ten doel om die toepaslikheid van die verskillende Suid-Afrikaanse Inkomstebelastingwetsartikels, op die aftrekking van sagtewarekoste te bepaal. 'n Onderskeid word getref tussen die verskillende aftrekkingsartikels wat van toepassing is op sagtewarekoste in die Inkomstebelastingwet. Sodoende word 'n geskikte belastingaftrekking vir die verskillende tipes sagtewarekoste voorgestel wat deur elke belastingpligtige aangegaan word. Sagtewarebates of -uitgawes kan in verskillende kategoriee verdeel word na aanleiding van die verkrygingsooreenkoms wat aangegaan is. Die regte en bates wat verkry word verskil ten opsigte van elke kategorie sagtewarekoste. In sommige gevalle word 'n outeursreg verkry en in ander gevalle slegs 'n gebruiksreg. Verder kan of intellekuele eiendom, 'n ontasbare bate, en/of 'n tasbare bate verkry word. 'n Literatuurstudie en analise van die verskillende tipes sagtewarekoste en die vIer betrokke Inkomstebelastingwetsartikels dien as agtergrond vir die oorweging van die toepaslikheid van elke spesifieke aftrekkingsartikel in die Inkomstebelastingwet op die onderskeie kategoriee sagtewarekoste. Daama word die inligting wat bekom is in die literatuurstudie en analise gebruik om die mees toepaslike aftrekkingsartikel vir elke kategorieë sagtewarekoste voor te stel.
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EQUITY IN THE FEDERAL TAXATION OF INDIVIDUALS' GAINS AND LOSSES FROM TRANSACTIONS IN ASSETS DURING A PERIOD OF INFLATIONSayre, Julian Richard January 1980 (has links)
Inflation, especially recently, has distorted the nominal historical-cost measurement of gains and losses from transactions in assets. This distortion has exacerbated the existing controversy over the federal taxation of such gains and losses realized by individuals. The main purpose of the study was to examine the equity of actual and proposed methods respecting such taxation in view of these inflation distortions. Particularly, the study investigated how the applicable law, as it was in the immediate past (1977 Law), as it is now (1979 Law), and as many have proposed that it should be (the Reform Plan), compared under the traditional ability-to-pay theory of equity. The Reform Plan combines two current and popular tax reform proposals, the comprehensive income tax and indexing. As it was interpreted and applied in this study, gains and losses from transactions in assets were fully included in income, after they were indexed for inflation. Indexing consists of multiplying the historical cost of an asset by the ratio of some price index (herein the CPI) at the time of disposition to the index at the time of acquisition. Subtracting the result from the disposition price gives a gain or loss measured in real, inflation-adjusted terms. The comparisons of the three taxing methods were based upon historical tax-return data of 224 individual taxpayers for 1970-1977. The non-random manner in which the taxpayers were selected precludes the results and conclusions of the study from being statistically extended to the population of U.S. taxpayers. Significantly, however, the tax characteristics of the selected taxpayers indicated that they were more sensitive to effects of inflation than their national counterparts. Provisions of 1979 Law and the Reform Plan were simulated on the historical data, resulting in recomputed incomes and tax liabilities. The historical and recomputed incomes and taxes were then averaged by taxpayer over the eight years. These averages gave better approximations of the normal financial status of the taxpayers than single-year data. Data generated in the Reform Plan simulation indicated that the selected taxpayers' historical gains and losses were substantially distorted by inflation. Moreover, the proportional effects of inflation decreased as taxpayers' income increased. These findings were fully consistent with two published studies. Various procedures measured and compared the horizontal equities and vertical equities (progressivities) of the three disparite taxing methods. None of them exhibited any clear, unambiguous superior ratings. The Reform Plan was only slightly more horizontally equitable and only slightly more progressive than 1977 Law; 1979 Law ranked last in both analyses, but by small margins. Importantly, under all three methods, progressivity was maintained at higher income levels, but only when income was defined in real terms. When income was defined in nominal terms, a marked decrease in progressivity was manifested. This finding suggests that the appearance at these levels of reduced progressivity, and hence of reduced vertical equity, may be an illusion. Given the above findings, perhaps too much historical emphasis has been placed on the equity benchmark in evaluating the taxation of individuals' gains and losses from transactions in assets. If so, then other judgmental criteria would seem to take on relatively greater importance. Four such criteria deemed pertinent were neutrality, simplicity, mitigation of the "lock-in effect" and stimulation of capital information. The Reform Plan appeared to be more neutral than either 1977 or 1979 Law. Whether it is simpler is questionable. Probably less unrealized gains would be locked-in under the Reform Plan. However, with respect to capital formation, considerable theoretical disagreement precluded a conclusion as to which taxing method would be more stimulative.
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The interpretation of the term “beneficial ownership” in South Africa for international tax purposes11 March 2014 (has links)
M.Com. (South African and International Taxation) / The term “beneficial ownership” was first included in Articles 10, 11 and 12 of the OECD’s Model Tax Convention in 1977 but it is not defined in the OECD’s Model Tax Convention and most countries do not have a definition in their domestic tax laws. There is a need for South African revenue authorities to consider how the concept of beneficial ownership will be applied in an international tax context especially with the introduction of withholding tax on dividends and the pending implementation of withholding tax on interest. A review and analysis of interpretation principles from the Vienna Convention, the OECD, selected countries and experts revealed that there are common interpretation principles which are being applied consistently when determining beneficial ownership for international tax purposes. When applied against relevant, recent international tax case law, it was interesting to note that these common interpretation principles did not consistently yield results which were in line with the courts’ judgements. The common interpretation principles represent attributes which can be used to determine beneficial ownership in international tax and could prove useful to South African revenue authorities in constructing a domestic definition for “beneficial ownership.”
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E-Commerce and the taxation in South Africa of non-residentsZondo, Pumla January 2017 (has links)
A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (Taxation). Johannesburg, April 2017. / Technological advancements have introduced new methods of operating and transacting between business and targeted markets. Electronic interaction by business with respective target markets has enabled business to transact from any location around the world, instantaneously delivering goods and services to markets globally. Although benefits have been derived by business, the impact of e-commerce on established income tax principles has raised concern to governments around the world, as e-commerce grows as a method of transacting with targeted markets (Hubbard: 2016).
Transacting in a digital environment has posed challenges to the taxation of residents and non-residents in South Africa which has resulted in the avoidance of income tax by taxpayers in countries of operation. Losses in tax revenue resulting from business conducted in e-commerce have been experienced (OECD, 2014a:5) by governments, as the application of income tax legislation is challenged by business operations in e-commerce (OECD, 2015:5). Transacting in a digital environment has provided business with the ability to operate in a market in the absence of physical premises established in that market, challenging income tax principles which rely on an association with a physical place or presence of an entity for taxation. This research report analyses the taxation of non-resident business operations in e-commerce in South Africa and the arising challenges due to ecommerce. An examination of the income tax legislation is performed to understand how tax is avoided by non-residents when operating in e-commerce. The possible solutions to address challenges posed to income tax by e-commerce will be examined as part of the research report.
Keywords: BEPS; double tax agreements; e-commerce; income tax; non-residents; resident; source; permanent establishment. / GR2018
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Critérios de identificação e controle das normas tributárias extrafiscaisDetzel, Aline Martinez Hinterlang de Barros 06 November 2018 (has links)
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Previous issue date: 2018-11-06 / It is an incontrovertible fact that extrafiscality, a legal instrument
legitimized for the purpose of pursuing certain constitutionally defined goals, has
grown exponentially. The common option of the competent agents regarding the
use of this legal instrument demands a deeper analysis on the structuring aspects
of extra-fiscal tax. In this context, the identification of possible structuring rules of
extra-fiscal tax becomes urgent, thus facilitating the application of certain legal
control mechanisms. The theme of extrafiscality, as presented in this study,
demands the overcoming of some of the positions adopted by Brazilian tax
doctrine. With this, it is intended to add to the topic legal aspects of great
importance to the Tax Law, which contribute to the structuring and maintenance
of a more efficient and secure constitutional tax system, from the point of view of
the individual guarantees of the taxpayers / É fato incontroverso que a extrafiscalidade, instrumento jurídico
legitimado para fins da persecução de determinados objetivos
constitucionalmente definidos, tem crescido de forma exponencial. A corriqueira
opção dos entes competentes quanto à utilização deste instrumento jurídico
demanda uma análise mais profunda acerca dos aspectos estruturantes das
normas tributárias extrafiscais. Neste contexto, a identificação dos possíveis
critérios estruturantes das normas tributárias extrafiscais se torna premente,
facilitando, por conseguinte, a aplicação de determinados mecanismos jurídicos
de controle. A temática da extrafiscalidade, tal qual apresentada neste trabalho,
demanda a superação de alguns posicionamentos majoritariamente adotados
pela doutrina tributária brasileira. Com isso, pretende-se agregar ao tema
aspectos jurídicos de grande importância para o Direito Tributário, os quais
contribuem para a estruturação e manutenção de um sistema constitucional
tributário mais eficiente e seguro, sob o ponto de vista das garantias individuais
dos contribuintes
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The influence and effect of s 7 (the 'deemed income' provisions), s 25B and the donations tax provisions of the Income Tax Act, and the relevant provisions of the Transfer Duty Act, the Value Added Tax Act and the Estate Duty Act, on the establishment, utilisation and dissolution of testamentary and inter vivos trusts.Burne, Warren. January 1999 (has links)
The aim of this technical report is to serve as a handy expose of the relevant provisions of various statutes for attorneys, accountants and other advisors who have to deal with the relevant tax laws affecting the establishment, utilisation and dissolution of trusts. The South African Acts which are the subject of this technical report were promulgated on or before 31 December 1998. They are as follows:
• The Income Tax Act, No. 58 of 1962.
• The Transfer Duty Act, No. 40 of 1949.
• The Value Added Tax Act, No. 89 of 1991.
• The Estate Duty Act, No. 45 of 1955.
The principal South African taxes dealt with in this report are as follows:
• Normal Tax.
• Donations Tax.
• Transfer Duty.
• Value Added Tax.
• Estate Duty. / Thesis (LL.M.)-University of Natal, Durban, 1999.
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A natureza jurídica do processo administrativo fiscalFallet, Allan George de Abreu 25 September 2018 (has links)
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Previous issue date: 2018-09-25 / The purpose of this study is the legal nature of the fiscal administrative process. In this regard, certain conceptual premises are herein presented, for instance, the guidelines set forth in the Federal Constitution and the tax constitutional system as well as the necessity of compliance with the tax constitutional principles, such as the due legal process, full defense, adversary system, publicity, legal security, real truth and in dubio pro taxpayer, for the legality of the tax-administrative acts. In special, we will analyze the constitutional base of the Brazilian administrative process, the guidelines of the federal fiscal administrative process and its relationship and differences with the tax judicial process. These elements are connected in order to determine that the search for the conception of the fiscal administrative process is considered an arduous task in several countries and the distinction between the administrative procedure and administrative process is substantial for the clarification of the objectives of this matter. Finally, it is concluded that the fiscal administrative process has an administrative process nature destined for determination and requirement of the tax credit, as instrument of legal control, for the Brazilian tax system, taking into consideration that it presents specific particularities in the application of the legislation by the Tax Administration at the same time that it obeys the Public Law rules / O presente trabalho tem por objeto a natureza jurídica do processo administrativo fiscal. Nesse sentido se expõem algumas premissas conceituais, como as diretrizes previstas na Constituição Federal e o sistema constitucional tributário, bem como a necessidade do cumprimento dos princípios constitucionais tributários, como devido processo legal, ampla defesa, contraditório, publicidade, segurança jurídica, verdade material e in dubio pro contribuinte, para a legalidade dos atos administrativo-tributários. Em especial se analisa a base constitucional do processo administrativo pátrio, as diretrizes do processo administrativo fiscal federal e a sua relação e diferenças com o processo judicial tributário. Tais elementos se reúnem para aferir que a busca pela conceituação do processo administrativo fiscal é tarefa considerada árdua em diversos países, e a distinção entre procedimento e processo administrativo é fundamental para o deslinde dos objetivos desse tema. Ao final, conclui-se que o processo administrativo fiscal possui natureza de processo administrativo destinado à determinação e exigência do crédito tributário, como instrumento de controle de legalidade, para o sistema tributário brasileiro, em razão de apresentar peculiaridades específicas na aplicação da legislação pela Administração Tributária, ao mesmo tempo em que obedece às regras de Direito Público
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