The term not subject refers to the situation whereby a tax or tribute is not applicable to a certain operation, so none of the formal obligations associated with it are imposed on us. This happens because the action does not meet the requirements indicated by the tax regulations for the taxable event to occur and the obligation to be generated.

Be careful! This does not mean that this taxable event cannot meet the requirements of another tax or tribute, and be subject to it.

Let’s go with an example:

Imagine you buy some decorative plants at the nursery, would you have to pay the special hydrocarbon tax? No, right? Well, plants are not fuel (at least not in that state, hehe). Since the requirements indicated by the tax are not met, the obligation would not be born.

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We hope this information is very useful to you.