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CIAT: Inter American Center of Tax Administrations; Centro Interamericano de Administraciones Tributarias

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Contents •

Tax System

Tax

Administration Linkedin International Affairs

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Taxpayers’ rights

Collection

Object 1

CIATData

Federal Revenues of Brazil Last update: August 2012 Tax system (in effect in 2012) (1) The Federal Government has authority over the following taxes: 1.

Taxes

on

Income,

Income

Tax

Countries

Legislation

Tax Rates

Collection

Treaties

Technical Assistance

Profits

and

(Imposto

Capital

sobre

a

Gains Renda)

• CSLL – Social Contribution on Net Corporate Profits (2) (Contribuição Social sobre o Lucro Líquido) 2.

Taxes

on

Properties

• Rural Land Tax (Imposto Territorial Rural) 3.

General

Consumption

Taxes

• COFINS – Contribution to Social Security Financing (3) (Contribuição para Financiamento da Seguridade

Social)

• PIS/PASEP – Contribution to the Social Integration Program and Contribution to the Civil Servant Asset

Cooperation Map

Formation (4) (Contribuição para o Programa de Integração Social y para o Programa de Formação do Patrimônio do Servido Público) 4. •

Excise IPI

Tax

on

Industrialized

Goods

Taxes (Imposto

sobre

Produtos

Industrializados)

• Contribution to intervene in the economic domain of fuels (5) (Contribuição de Intervenção no Domínio Econômico sobre as Operações realizadas com Combustíveis). 5.

Taxes

on

Financial

Transactions

• IOF – Tax on Credit, Foreign Exchange, Insurance and Securities Transactions (Imposto sobre Operações de Crédito, Câmbio e Seguro, ou relativas a Títulos e Valores Mobiliários). 6.

Taxes

• Import Tax (Imposto sobre Importação).

on

Foreign

Trade

Initiative Portfolio


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