Through Decree No. 8072/2013, provisions of Decree No. 5906/2006 were amended, which provide for the exemption and reduction of the IPI for IT goods, in particular with regard to the qualification for the enjoyment of these tax benefits.
The legal entity may request, with the claim for definitive qualification, the provisional qualification for the enjoyment of these benefits, provided that the conditions required for this purpose are met.
ABES legal director, Manoel Antônio dos Santos, explains that Decree no. 5906/2006 came to regulate the Information Technology Law (8248/1991), which created incentives for the growth of this industry in the country. The main one of these incentives consists of a reduction of 95% in the IPI rates on IT goods manufactured from January 1, 2004 to December 31, 2014 in Brazil. “A rate that was 20%, with a reduction of 95%, is now 1.9%”, demonstrates the jurist. From January 1st to December 31st, 2015, the reduction will be 90%, and from January 1st, 2016 to December 31st, 2019, 70%.
The director clarifies that, in order to enjoy the benefits, the law requires that the production process of the computer asset has been approved via ordinance issued by the ministries of Science and Technology (MCTI) and Industry and Commerce (MICD) and that at least 5% of revenues from these products are invested in spending on research and development.
“This change in the decree is intended to facilitate the government's approval rules for such a production process. From now on, the company can use the 'provisional approval', which takes effect from the day the company applied for the benefit. However, if, when analyzing the claim, the government rejects it, the company is obliged to pay the tax it saved during the provisional approval period”, he concludes. Click here to access Decree nº 8.072/2013.
The legal entity may request, with the claim for definitive qualification, the provisional qualification for the enjoyment of these benefits, provided that the conditions required for this purpose are met.
ABES legal director, Manoel Antônio dos Santos, explains that Decree no. 5906/2006 came to regulate the Information Technology Law (8248/1991), which created incentives for the growth of this industry in the country. The main one of these incentives consists of a reduction of 95% in the IPI rates on IT goods manufactured from January 1, 2004 to December 31, 2014 in Brazil. “A rate that was 20%, with a reduction of 95%, is now 1.9%”, demonstrates the jurist. From January 1st to December 31st, 2015, the reduction will be 90%, and from January 1st, 2016 to December 31st, 2019, 70%.
The director clarifies that, in order to enjoy the benefits, the law requires that the production process of the computer asset has been approved via ordinance issued by the ministries of Science and Technology (MCTI) and Industry and Commerce (MICD) and that at least 5% of revenues from these products are invested in spending on research and development.
“This change in the decree is intended to facilitate the government's approval rules for such a production process. From now on, the company can use the 'provisional approval', which takes effect from the day the company applied for the benefit. However, if, when analyzing the claim, the government rejects it, the company is obliged to pay the tax it saved during the provisional approval period”, he concludes. Click here to access Decree nº 8.072/2013.
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