Decree No. 4.544 ruling on taxation, control and administration of the tax on Industrialized Food Products – IPI. País/Territorio Brasil Tipo de documento Reglamento Fecha 2002 Fuente FAO, FAOLEX Materia Alimentación y nutrición Palabra clave Clasificación/declasificación Inspección Institución Comercio interior Comercio internacional Procedimientos judiciales/procedimientos administrativos Política/planificación Registro Derechos/cánones Fondo especial Normas Subvención/incentivo Transporte/depósito Control de calidad de los alimentos/inocuidad de los alimentos Fraude Área geográphica Amazona, Americas, América Latina y el Caribe, Atlántico Norte, América del Sur, Atlántico Sur Entry into force notes This Decree enters into force on the date of its publication. Resumen 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. Texto completo Portugués Página web www.ampaq.com.br