FÉ E TRIBUTO_UMA ANÁLISE DO INSTITUTO DA IMUNIDADE TRIBUTÁRIA E DAS OBRIGAÇÕES VINCULADAS ÀS PREBENDAS

Abstract

This article results from the documentary analysis of the normative precepts that govern the differentiated tax regime that grants religious organizations immunity from the incidence of taxes and exemption from government contributions. Taking as a premise that the basic characteristic of tax immunity is the fact that it is unconditional and subjective, we sought to observe the practical implications of the incidence of this fundamental guarantee supported by the Constitution of the Federative Republic of Brazil of 1988. Extending the analysis of the differentiated tax regime to which religious organizations submit, observations were made of the governmental mechanism for taxing the prebenda (stipend) and the risk of a possible mischaracterization of its nature. As a result, the inviolability of the tax immunity of religious organizations was proved, which makes it possible to recover all types of taxes improperly collected, in the last five years, and the contributory nature of the prebenda was verified, which, as a result of the religious vocation, aims at the propagation of the faith, which is instituted for the benefit not of the ecclesiastical legal entity, but, rather, of the community served by the religious temple, which is the basis of the main foundations of the immutable character of the tax immunity of temples of any cult.