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Decree No. 5195 further regulating Law No. 10.925 on Social Integration Programmes (PIS) and Training Programmes (PASEP) affecting the import and commercialization of agrochemicals and other agricultural products.

Country/Territory
Brazil
Document type
Regulation
Date
2004
Source
FAO, FAOLEX
Original source
Diário Oficial da União, Primeira Seção, No. 166, 27 August 2004, p.3.
Subject
Cultivated plants
Keyword
Royalties/fees Internal trade Classification/declassification Fertilizers/nutrients Plant production
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 three articles, implements Law No. 10.925 reducing tax rates of Social Integration Programmes (PIS) and Training Programmes for the Public Servants (PASEP) affecting the import and commercialization of fertilizers and other agricultural products within the internal market. In particular, the Decree adopts provisions concerning the elimination of the contributions required by PIS/PASEP on the import and internal trade for certain manures, fertilizers, agricultural and livestock defensives, mentioned in article 1 of Law 10.925.

Full text
Portuguese
Website
www.glin.gov

References - Legislation

Implements

Law No. 19.925 reducing tax rates of Social Integration Programmes (PIS) and Training Programmes for the Public Servants (PASEP) affecting the import and commercialization of agrochemicals and other agricultural product’s internal market.

Legislation | Brazil | 2004

Keyword: Royalties/fees, Internal trade, Classification/declassification, Fertilizers/nutrients, Plant production

Source: FAO, FAOLEX