a Rafael De Conti, Rafael Augusto De Conti, Tax in Brazil, Brazilian Taxes, Course on Brazilian Tax Law, Limitations on the Power of Taxation in Brazil, Lawyer in Brazil, Brazilian Tax Lawyer

An overview on Brazilian Tax Species

 

§67.

 

ISSQN

_____________________________________

Impost on Services of Any Nature

 

This is a tax charged by the municipality authority. The calculation basis is the value of the service. The percentage on the calculation basis can go from a minimum of 2% to a maximum rate of 5% (Complementary Law 116/2003), observing that there are more than 5000 cities in Brazil, what means that there are more than 5000 legislations, on municipality level, concerning this impost.

 

contents | previous | next

___________________________
All rights reserved. Prohibited to copy and distribute, without permission of Rafael De Conti

 

CONTACT for legal advice

 

Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil