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EMBASAMENTO LEGAL . CF/88 art. 145 ao art. 162CF/88 art. 194 e 195Lei 5.172/66 - CTNDecreto 3.000/99 - RIR/99Leis 9.430/96 e 10.833/03LC 116/03IN SRP 03/05Atos Complementares SRF/INSS. RELAO JURDICA TRIBUTRIA. TRIBUTO E CONTRIBUIO SOCIALSUJEITO ATIVOGoverno Federal, Estadual, Muni

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