Decree No. 4.544 ruling on taxation, control and administration of the tax on Industrialized Food Products – IPI. Country/Territory Brazil Document type Regulation Date 2002 Source FAO, FAOLEX Subject Food & nutrition Keyword Classification/declassification Inspection Institution Internal trade International trade Legal proceedings/administrative proceedings Policy/planning Registration Royalties/fees Special fund Standards Subsidy/incentive Transport/storage Food quality control/food safety Fraud Geographical area Amazonia, Americas, Latin America and the Caribbean, North Atlantic, South America, South Atlantic Entry into force notes This Decree enters into force on the date of its publication. Abstract This Decree, composed of 524 articles divided into 11 Sections, regulates the taxation, control and administration of the Tax over Industrialized Products – IPI. This tax concerns foreign and national industrialized food products in accordance with the Table of Tax Incidence over Industrialized Products – TIPI. In particular, the Decree provides a classification of industrialized products and regulates the following issues: fiscal subjects, fiscal immunity, tax suspension, regional fiscal incentives in the Free Trade Areas, tax withdrawal procedures, penalties and sanctions. Full text Portuguese Website www.ampaq.com.br