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It is a customs regime that, without compromising controls, allows industrial companies to conduct their business activities more efficiently and effectively. It also reflects the customs administration’s strategy of promoting voluntary compliance with legislation affecting foreign trade. Companies that meet the necessary requirements and voluntarily qualify to operate on the Blue Line have their import,…Read more

It has the competence to address policy matters for the development of industry, trade; intellectual property and technology transfer; metrology, standardization and industrial quality; foreign trade policies; regulation and execution of programs and activities related to foreign trade; application of trade defense mechanisms; participation in international negotiations related to foreign trade; creation of a policy…Read more

Also called Rural Territorial Tax. Equivalent to the IPTU (city) tax, paid by the owners of the rural territorial properties….Read more

Tax collection system only on the value added or aggregated to the previous price of the product. See Non-Cumulative Tax….Read more

It is the acronym in Portuguese for Actual Profit Calculation Book. It is the tax book created by the legislation to adapt the company’s accounting results to its fiscal or tax version. Since 01/01/2014, Lalur has been presented exclusively in a digital format, integrated with ECF – Tax and Accounting Return, as specified in Normative…Read more

It is a city tax. It is imposed on the provision, by individuals and legal entities, of listed services subject to tax. The rate varies according to the legislation of each City, ranging from 2 to 5%….Read more

It is a city tax, to be paid/collected by the buyer in real estate transactions….Read more

It is a state tax on transfer of assets by inheritance and donations….Read more

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….Read more

It is the income tax of individuals that is withheld at the payment time of salary, compensation, vacation bonus, Christmas bonus and other personal benefits. This monthly discount (IRRF) does not exempt the Taxpayer from paying the remaining income tax calculated when submitting their Income Statement (Annual Income Tax Return) in the following year….Read more