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