It is the tax withheld on payments made by a legal entity to another legal entity, varying from 1.0% to 1.5%, depending on the activity of the service provider. The withheld amount will be offset when determining the Income Tax due.
Campinas – (+55 19) 3739-9610
· Transfer Pricing
· IRPJ
· ECD/ECF
· Vision SISCOMEX
· Vision SISCOSERV
· REINF
Joinville – (+55 47) 3033-9310
· Tax Suite