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Law No. 10.485 on the impact of fiscal contributions to Social Integration and Training Programmes over the patrimony of public servants (PIS/Pasep) and of the Contribution for the Financing of Social Security (Cofins).

Country/Territory
Brazil
Document type
Legislation
Date
2002
Source
FAO, FAOLEX
Original source
DOU of 4.7.2002.
Subject
Food & nutrition, Cultivated plants
Keyword
Beverages 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 Law enters into force on the date of its publication while produces its effects after 4 months from its publication.
Abstract

This Law, composed of 7 articles and two annexes, rules on the impact of fiscal contributions to Social Integration and Training Programmes over the patrimony of public servants (PIS/Pasep) and of the Contribution for the Financing of Social Security (Cofins). Among the products addressed by the Law, there are beverages and agrochemicals.

Full text
Portuguese
Website
www.receita.fazenda.gov.br

References - Legislation

Amended by

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