# Defines how to proclaim the result when there is a tie in judgments of the Carf, the body that rules on appeals about taxes.

- Bill: PL 2384/2023
- Subject: [Taxes and Economy](https://votodeverdade.com.br/en/assunto/impostos-e-economia/)
- Latest vote: July 7, 2023
- Page: https://votodeverdade.com.br/en/projeto/2360503/
- Official text: https://www.camara.leg.br/proposicoesWeb/prop_mostrarintegra?codteor=2269041 (The official text is in Portuguese, as it was voted.)

## Summary

Defines how to proclaim the result when there is a tie in judgments of the Carf, the body that rules on appeals about taxes. It also deals with self-regularization of debts, tax compliance at the Federal Revenue Service, tax litigation and settlement in the collection of the Treasury's credits.

## Key points

- Regulates the proclamation of the result in case of a tie in Carf votes
- Deals with self-regularization of debts and tax compliance at the Federal Revenue Service
- Provides for administrative tax litigation and settlement in the collection of the Treasury's credits
- Amends Decree 70.235/1972 and several laws, among them the Tax Enforcement Law

## Votes

- July 7, 2023: approved, vote type: symbolic (no vote recorded for each deputy). Approved the Global Substitute Sub-amendment to Bill No. 2.384 of 2023, adopted by the rapporteur of the Committee on Finance and Taxation, except for the separate votes.

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