摘要：The tax prescription, the object of this paper, has thelegal basis in the article 174 of National Tax Code – CTN andhas different rules and legal nature of the privative prescription.The methodology can be classified as been descriptive,documental and bibliographic, theoretical and deductive. Thus,we can conclude that all the juridical argue involving this issueonly was solved after Brazilian Supreme Court to issue yourdecision confirming that the prescription tax of five years onlycan be used to the action filed after the force of thecomplementary law number 118/05 and not to the improperlyvalues paid before the complementary law 118/05 forces.
关键词：Tax Prescription;The approval tax subjects;Jurisprudence.;Prescrição Tributária;Tributos sujeitos a homologação;Jurisprudência.
