Law No. 10.637 on contribution for Social Integration Programmes (PIS) and Training Programmes for the Public Servants (PASEP) and on other fiscal issues.

Subject

Food & nutrition, Cultivated plants

Keyword

Beverages Royalties/fees Internal trade Classification/declassification Fertilizers/nutrients

Geographical area

Americas, South America

Entry into force notes

This Law enters into force on the date of its publication.

Abstract

This Law, composed of 64 articles, rules on the non-accumulation of fiscal contributions for Social Integration Programmes (PIS) and Training Programmes for the Public Servants (PASEP). In addition, the Law rules on the payment and parcelling of the federal fiscal debts, the compensation of fiscal credits, and customs legislation.

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

Source: FAO, FAOLEX