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Act or effect of evading, failing to inform due tax or partially declaring it, changing documents and invoices, aiming to reduce the payment of taxes. Also called tax evasion….Read more

Established by Decree No. 660, of September 25, 1992, it is a computerized system responsible for integrating the activities of registration, monitoring, and control of foreign trade operations, through a single and automated flow of information. SISCOMEX allows timely tracking the exit and entry of goods into the country, as government agencies involved in foreign…Read more

Simplified tax regime applicable to micro and small businesses, also known as Simples Nacional or Super Simples, established by Complementary Law 123/2006….Read more

It is a computerized system, developed to improve actions to encourage, prepare, monitor, and measure public policies related to services and intangibles, as well as to guide business strategies for foreign trade of services and intangibles….Read more

It is used to inform sales made by residents or domiciled in the country to residents or domiciled abroad….Read more

Instituted by Law 11,457/2007. It is responsible for planning, executing, monitoring, and evaluating activities related to taxation, inspection, raising, gathering and collection of federal taxes….Read more

The RPC requires the registration of total annual revenue from the sale of services, the transfer of intangible assets and conducting another operation that produces equity variation, obtained through the establishment of a commercial presence abroad of a subsidiary, branch or controlled company related to the legal entity located in Brazil….Read more

In order to reinstate amounts related to residual tax costs existing in the production chains, the federal government issued Provisional Measure No. 540 of August 2011, creating Reintegra, duly regulated on 12/1/2011 by Decree No. 7,633/2011. Thus, the legal entity that produces and exports manufactured goods in the country, will be able to calculate the…Read more

Special Customs Regime for Exports and Imports of Goods for Research and Mining Activities in Oil and Natural Gas Deposits – Allows exports with a supposed exit from the customs territory and subsequent application of the temporary admission regime, as well as for parts and items, in addition to imports under the drawback regime….Read more

Computerized record prepared in Siscomex that combines in a single document commercial, financial, currency exchange and tax information related to an export….Read more