What is the difference between undervaluation and subfacturing?
Answers from the sources
TaxUp Consultoria Tributária
“The divide is intent. Undervaluation is the incorrect application of the AVA-GATT methods without falsity: the consequence is the recomposition of the customs value and the collection of the tax differences, with no forfeiture.”
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- urn:readyscan:corpus:buyer-question:taxup-consultoria-tributaria-q140673420-answer-e40122183f71c40295df
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- Published
- 2026-10-27
- Modified
- 2026-10-27
- ready-scan-subjects/Q140673420
- revision Q140673420:content:0d73b309a0982c34