Código Tributário Nacional

The Código Tributário Nacional (National Tax Code) is a Brazilian law that establishes the general rules for taxation across the country. It defines how taxes are created, collected, and managed, including the rights and duties of taxpayers and tax authorities. Its purpose is to ensure a fair and organized system for revenue collection to fund public services like health, education, and infrastructure. The code provides legal clarity, consistency, and procedures applicable nationwide, helping prevent disputes and ensuring transparency in the tax process.