Aija conference tlc - taxation in brazil - tax incentives for projects in infra-structure
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The document summarizes Brazil's tax system and incentives for infrastructure projects. It outlines the basic tax system including various taxation options. It then describes several special tax incentive regimes for infrastructure projects related to areas like transportation, energy, and sports stadiums for upcoming events. These regimes provide suspensions or exemptions from taxes like PIS, COFINS, IPI, and ICMS for goods and services used in qualified infrastructure projects. Requirements and durations of benefits are specified for each incentive regime.
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Aija conference tlc - taxation in brazil - tax incentives for projects in infra-structure
- 2. I. Basic Information on the Brazilian Tax System
- 5. 2. Federal Taxation System Options Pretax Profit System Presumed Profit System Unified System for the Payment of Taxes by Small Businesses – “SIMPLES” The company’s net profit adjusted by additions and exclusions determined by the legislation is the calculation basis for the federal income taxes. A percentage of the company’s gross income is the calculation basis for the federal income taxes. A percentage of the company’s gross income is the calculation basis for all revenue, sales and income taxes. (Mandatory for financial institutions, real state companies, companies that receive income from outside Brazil or tax benefits or companies with yearly gross income from R$ 48 million up) (Cannot opt for this system, among many other exclusions, companies with yearly gross income superior to R$ 2,4 million, companies with partners outside Brazil and companies from the energy and automotive fields)
- 19. II. Recent Tax Incentives for Projects in Infra-Structure
- 24. 2.1. REIDI
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- 38. Thank You Rua Dr. Bacelar, 187, São Paulo / SP/ Brasil (55 11) 5083-3108 www.rsch.com.br E-mail: jr@rsch.com.br Skype: jose.scharlack Twitter: @rschlaw This presentation is also available at: www.direitoemvoga.com.br