Blog

It is a tariff (tax, fee, Improvement and Parafiscal Contributions, fiscal charges/tariffs, etc.) that, to be paid and/or collected to Tax Authorities, depends on the will or measures (filling out declaration, form, voucher (DARF), payment slip etc.) by the Taxpayer or the person responsible for payment, such as IPI, ICMS, ISS, IPTU, ITR, IR, INSS,…Read more

It is a Federal tax on the import of foreign products that takes place at their entry in national territory. Its taxpayer is the importer or whoever is established by relevant legislation, the seller of seized or abandoned products. The Executive Branch may, under the conditions and within the limits established by law, modify the…Read more

Special Fund for Development and Improvement of Auditing Activities. Part of the fines imposed on taxpayers for tax irregularities related to taxes administered by the Brazilian Internal Revenue Service are directed to this fund. Its resources are mainly used for strengthening the collection/inspection structure of the IRS, including the payment of Additional Variable Remuneration to…Read more

According to the National Tax Code, “tax is the charge whose obligation is generated by a situation that is independent of any specific state activity, relative to the taxpayer”. In other words, it is a compulsory fee paid by individuals and legal entities to meet part of the needs of the Tax Authorities (federal, state…Read more

It is the acronym for “Tax on Operations relating to the Circulation of Goods and Provision of Interstate and Intercity Transportation and Communication Services”. A Brazilian tax imposed at the State level and only the State government and the Federal District can institute or change it….Read more

It is an Ancillary Obligation imposed to all establishments that have an industrialization process with some input of imported origin….Read more

Government Severance Indemnity Fund for Employees. It consists of compulsory contributions from the employer on payroll, deposited at Caixa Econômica Federal in a specific employee account. Withdrawing funds from the account is allowed in certain situations, such as termination without cause….Read more

Special customs regime that allows sending national or nationalized merchandise abroad, with suspension of the export tax, subject to re-importing it within a specific period, in the same state where it was exported….Read more

Sale of domestic products to companies headquartered abroad or to a foreign government entity or international body, without their departure from Brazilian territory, against payment in a widely convertible foreign currency. This commercial operation produces all the tax and currency exchange effects of an export….Read more

Becomex works to identify and support the use of this benefit by companies established in Brazil….Read more