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