A estrutura de remuneração dos cartórios extrajudiciais do Estado da Bahia

Abstract

This study aims to analyze the structure of remuneration composition of the extrajudicial registries of the State of Bahia, observing the costs, responsibilities and profitability arising from the activity and whether there is compatibility with the provisions of the constitutional tax principle of non-confiscation, bringing the reality of profession and clarifying to service users what is effectively paid when the service is provided to the delegate. To this end, the legal regime of notarial and registry activity, the form of remuneration and the cost structure of extrajudicial notary offices were investigated. In addition, the mandatory attributions and expenses of delegates in the exercise of their activity were analyzed; the establishment of notary's fees applied in the states of the Federation, with emphasis on the percentages of inspection fees and emoluments, in particular the percentages applied to notary offices of the State of Bahia and the application of the constitutional tax principle of non-confiscation to the distribution of notary's revenue and the judicial inspection fee. Thus, a documentary research was carried out and an interview was carried out with delegates from the State of Bahia. This research showed that the State of Bahia has the highest rate of inspection related to the police power and the highest rate of transfer to public bodies in Brazil, as well as the expenses applied to the activity and perceived remuneration, with the majority of Bahia services being losses, dependent on the State of Bahia Compensation Fund.