The Tax on Income and Earnings of any nature is one of the taxes instituted by the Federal Union, provided in the Constitution, in its article 153, item III. In the National Tax Code, it is provided for in article 43. Income tax is governed by Law No. 7.713/88, which provides that people with malignant neoplasia or other serious diseases and that are inactive are exempt from payment of income tax on income received as retirement, ...