An overview on Brazilian Tax Species






Impost on Financial Operations


This tax, established by the Law 5.143/1966, is variable according the financial transaction, such as loan and insurance contracted. For example, considering the calculation basis the total amount of a loan to a consumer, the percentage is of 0,3%, or if the case is a insurance of a car, the rate is of 2%, being the taxpayer the end consumer, be this one a natural person or a legal entity.


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