With the objective of improving the application procedures of one of the main instruments to encourage research and development in Brazil, the Ministry of Science, Technology, Innovations and Communications (MCTIC) launched this Thursday (5) the Practical Guide to the Law of Well. The publication provides details and explanatory comments on the legislation, as well as clear instructions for filling in the necessary forms for interested companies to benefit from the incentive.
With the participation of Minister Marcos Pontes, the guide was launched at a ceremony in the auditorium of the MCTIC headquarters, in Brasília. The minister highlighted the importance of the participation of the private sector in transforming the knowledge generated in the country into new products and services, producing wealth. “This participation will only happen if the infrastructure, operations, human resources and other factors are adequate”, he said. “This type of work can help bring a lot of resources from the private sector into the system.”
The Practical Guide to the Lei do Bem is an action of the Planning, Cooperation, Projects and Control Secretariat (Sepla) in coordination with the MCTIC's Entrepreneurship and Innovation Secretariat (Sempi). It is a 78-page booklet that will provide more security to companies interested in benefiting from the legislation.
According to the text of the Law, only companies that operate in Real Profit can use the benefit. In 2018, 1,850 companies were benefited, with an investment of R$ 12.5 billion in research and development, with a tax waiver of R$ 2.5 to 3 billion.
The substitute secretary for Entrepreneurship and Innovation, Jorge Campagnolo, highlights that for every R$ 1 of tax waiver, R$ 4.5 are invested in innovation by companies. “If we look at the companies potentially able to adhere to the Lei do Bem, there are now more than 150,000”, he says. "The Guide comes to reduce legal uncertainty and present practical cases so that we can access this universe of companies."
“Everyone knows that the Lei do Bem is already a very important instrument for encouraging research and innovation,” highlighted the secretary of Planning, Cooperation, Projects and Control, Antônio Franciscangelis. "But this law has enormous potential to generate development and jobs, reducing technological risks for companies."
The Law of Good
Law 11,196, of November 21, 2005, known as “Lei do Bem”, institutes tax incentives for companies that carry out research and development of technological innovation. Through its regulation, the Law allows the effects of the incentive to be proved, with proof of the application of resources in research and development activities.
To access the Guide:
http://www.mctic.gov.br/mctic/opencms/publicação/arquivos/GUIA_PRATICO_DA_LEI_DO_BEM_2019_MCTIC.pdf
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