Legal Tax Avoidance or Tax Planning it is the set of actions adopted by a taxpayer, authorized or not by the law, aiming to pay a smaller tax collection, even when that behavior means a set- back to the treasury.However, taxpayers should have legal cautions and proceedings, to not portrait tax planning as a tax evasion.Thus, for instance, taxpayers have to be attentive to the fiscal formalities, accounting and legal aspects, making sure the documents, contracts, etc, which are used on the execution of taxation planning are within of legally, as well. In each change of tax law provided by the federal, states or municipalities, it is highly recommended the planner adapt the ongoing actions to new rules in force, aiming its legal permanency. It is quite recommended also, to keep updated on taxation laws, in order to check it out what rules has been published that may cause a set of necessary acts to enable the continuity or tax planning alteration. Another typical point on the taxation planning is the fact that the effects occurs before the occurrence of the generator fact of taxation. What is to say, it is obvious the tax planning is not driven to the past, nor even to the present, but to the future instead, towards to the events that may occur in the future.According to the decision # 204-02199 of Fourth Chamber of the Second Taxpayers Council-BrazilThe chamber has decided that in order to enable the legal tax avoidance, taxpayers must to halt the occurrence of the generator fact of taxation, and by means of licit action. If the action practiced, even licit, is taken at the same time or after the occurrence of the incidental hypothesis, then is not valid for the taxation planning, and nevertheless the tax in attempting to avoid is finally due to the state finance institution.
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