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Decree No. 4.544 ruling on taxation, control and administration of the tax on Industrialized Food Products – IPI.

Pays/Territoire
Brésil
Type du document
Règlement
Date
2002
Source
FAO, FAOLEX
Sujet
Alimentation et nutrition
Mot clé
Classement/déclassement Inspection Institution Commerce intérieur Commerce international Procédures judiciaires/procédures administratives Politique/planification Enregistrement Royalties/redevances Fonds spécial Normes Subvention/incitation Transport/dépôt Contrôle de qualité alimentaire/innocuité des produits alimentaires Fraude
Aire géographique
Amazone, Amériques, Amérique latine et Caraïbes, Atlantique Nord, Amérique du Sud, Atlantique Sud
Entry into force notes
This Decree enters into force on the date of its publication.
Résumé

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.

Texte intégral
Portugais
Site web
www.ampaq.com.br