A busca da verdade material no processo administrativo tributário

Brazilian tax law has two process species: judicial and administrative. Administrative Tax Process has poor law coverage, needing to seek its operation in generic principles and legislations from other areas. One of the main principles to fill the legal void is the Material Truth Principle, object of this project. To understand this principle, this project begins with Administrative Tax Process main aspects, its principles - both specific and generic principles borrowed from other areas. Then we discuss the Moderate Formalism Principle and the evidence production. All of this fully understood, we pass to the Material Truth Principle, studying its use in real cases. Our analyze reinforced the importance of the Material Truth Principle to Administrative Tax Process, and we could see how this principle is gaining even more praise, which is a marvelous sign to Tax Law, at least while we don't have more legislation to fill the legal void.