Segundo estágio da receita pública, consiste no recebimento da receita pelo agente devidamente autorizado. É o processo pelo qual, após o lançamento dos tributos, realiza– se seu recolhimento aos cofres públicos; Recebimento de recursos de outros entes, constitucionais e legais por meio de fundo a fundo ou voluntários, dentre outras como os repasses específicos ao COVID-19.
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