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Benefits of the Lei do Bem are back
Senate does not vote and MP 694/2015 expires
The Senate withdrew from voting on Provisional Measure 694/2015, published on September 30, 2015, in its last term, which was on March 8. As a result, the MP lost its validity. It suspended for 2016 the enjoyment and calculation of the benefit of the Lei do Bem, established by Law No. o Net Income (CSLL), resources applied to scientific and technological research and technological innovation projects, in accordance with established criteria.
Until a new MP with this content is published, the tax incentives for technological innovation provided for in the Lei do Bem will no longer be suspended for the base year 2016. “As the next steps, a legislative decree should be published dealing with the effects of the aforementioned MP, for the months in which it was in effect”, analyzes Christimara Garcia, CEO of Inventta BGI, a consultancy that helps companies to make investments in RD&I viable.
Until a new MP with this content is published, the tax incentives for technological innovation provided for in the Lei do Bem will no longer be suspended for the base year 2016. “As the next steps, a legislative decree should be published dealing with the effects of the aforementioned MP, for the months in which it was in effect”, analyzes Christimara Garcia, CEO of Inventta BGI, a consultancy that helps companies to make investments in RD&I viable.
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