RODRIGUES, Alejandro Lopes; DUTRA DE SOUZA, Tercyo. TAXPAYER’S FILING OF A RETURN ACKNOWLEDGING A TAX DEBT CONSTITUTES THE TAX CLAIM, WITH NO FURTHER ACTION REQUIRED BY THE TAX AUTHORITY. CIPEEX, [S. l.], 2025. Disponível em: https://anais.unievangelica.edu.br/index.php/CIPEEX/article/view/14625. Acesso em: 6 dez. 2025.