An overview on Brazilian Tax Species






Contribution to the Program of Social Integration/Patrimony Formation of the Public Employee


This is a tax that, according the Law 10.637/2002, has its calculation basis as the montly gross revenue of the legal entity, this one the taxpayer of this contribution. The percentage is of 1,65% on the calculation basis, but can exist exception according the economical activities, e.g., laboratory of clinical analysis and hospitals can be charged on a minor rate. It is a tax that is non cumulative, but being allowed some credits.


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