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Decreto 2.637, de 25/06/1998
(D.O. 26/06/1998)

  • Informações
Art. 344

- Os documentos de declaração do imposto e de prestação de informações adicionais serão apresentados pelos contribuintes, de acordo com as instruções expedidas pela Secretaria da Receita Federal.

Parágrafo único - O documento que formalizar o cumprimento de obrigação acessória, comunicando a existência de crédito tributário, constituirá confissão de dívida e instrumento hábil e suficiente para a exigência do referido crédito (Decreto-Lei 2.124/1984, art. 52, § 1º).