tax legality and taxpayer rights
Tax Administration
Candeia does not collect taxes today. A tax can exist only after a law defines its essential elements. This page explains how Candeia’s tax administration is intended to work without presuming taxes, rates, revenue, registered taxpayers or assessments that do not yet exist.
Proposed structure · not operationalArts. 291–293Institutional module in prototype
From taxable event to review
Defines the taxable event, liable person, tax base and essential elements.
Data are submitted or determined under a legal procedure.
The competent authority states the basis for the obligation where applicable.
Movements must be reconcilable with the Treasury and budget.
Data, legal basis, deadline and review must be accessible to the taxpayer.
Taxpayer rights
Know why the charge is being made
The obligation, calculation, facts relied upon and responsible authority must be identifiable.
Tax data have a specific purpose
Access must be limited to what is necessary, with protection and traceability compatible with the law.
Challenge before treating an error as truth
The taxpayer has the right to present arguments, access the data used and receive a reasoned response.
An improper charge must be corrected
The constitutional proposal guarantees refund of improper charges and independent review under the future regime.
Digital citizenship does not erase obligations in other countries
Candeia is not presented as a mechanism for tax evasion, automatic change of tax residence or cancellation of obligations existing in physical jurisdictions. Candeia’s taxing power and any connection to external activities will depend on the law and the jurisdiction actually applicable.
What exists today in Sistema Candeia
There is a navigable Tax Administration interface contemplated for tax registration, returns, assessments, collection, refunds, enforcement and appeals. It remains an institutional prototype: it contains no official tax register, taxes in force, revenue figures or real tax charges.