§71.
_____________________________________
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.
___________________________
All rights reserved. Prohibited to copy and distribute, without permission of Rafael De Conti