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

Country/Territory
Brazil
Document type
Legislation
Date
2002
Source
FAO, FAOLEX
Original source
DOU of 31.12.2002 - Special Edition.
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.
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, Plant production

Source: FAO, FAOLEX