2011/05 - Taxes due on software commercialization - This Advisor aims to delimit the taxation commercialization of computer programs. It lists the taxes and comments on the tax impact on the economic exploitation of programs of external origin. However, the commercialization of software "not imported" will be subject to the payment of the same taxes (except those applicable to shipments abroad and customs clearance). It is understood as “non-imported” software, both that developed in the country and the one reproduced here, even if by simple duplication of its master copy - “master copy”. know more

2009/09 - Retention of INSS on assignment of labor - Law No. 9,711, of 11/20/98, reworded Article 31 of Law 8,212, of 7/24/91, determining the retention of 11% of the gross amount of the invoice on services provided through “Assignment of labor” (covering the “Labor contract”). In the form of paragraphs 3 and 4, of article 31, of Law 8,212, the legislator defined what is meant by “assignment of labor” and also listed the 04 (four) types of services that configure the assignment of labor constructions. know more

2008/04 - Global Contracts – Multinational companies sign contracts with software companies that grant them authorization to use a computer program in their branches, subsidiaries and similar establishments, domiciled in several countries. know more

2008/03 - Retention of INSS on “assignment of labor” - Law No. 9,711, of 11/20/98, reworded Article 31 of Law 8,212, of 7/24/91, determining the retention of 11% of the gross amount of the invoice on services provided through “assignment of labor ”. know more

2005/10 - Retention of INSS on assignment of labor and contract - We analyzed article 31 of Law 8,212, of 7/24/91, determining the retention of 11% of the gross amount of the invoice for services performed through "assignment of labor" or "contract of labor". know more

2003/05 - Nº 13.476 of 12/30/2002 - ISS of São Paulo in activities with software - “The Tax rate for the provision of services related to the activities of development, production and distribution of computer programs is set at 2% (two percent) (software) ”. know more

2001/11 - Reduction of ISS in São Paulo - In the previous legislature, through Law 13.092, of 12/07/00, the Municipality of São Paulo approved REFIS - Fiscal Recovery Program of the Municipality of São Paulo (articles 1 to 14), the reduction of the ISS for activities with Software, Cleaning and Conservation, Security, and Labor Leasing (article 15) and the past ISS amnesty for companies that transfer their establishments to the city of São Paulo in 90 days (article 16). know more

2000/06 - Rio de Janeiro reduces to 1% ICMS in software - Through Decree nº 26.497, of 06/14/00, published on page 5 of the Official Gazette of Rio de Janeiro on 06/15/00, effective from 07/01/00, the Government of Rio de Janeiro reduced for 1% the incidence of ICMS on “internal operations” with “non-customized” software. know more

1999/03 - Retention of INSS on assignment of labor - changes in income tax - New ORDER OF SERVICE, No. 203, of January 29, 1999, revoked OS-195 and brought new regulations to the matter. Know more

1999/06 - Millennium Bug - Ordinance No. 212, of 05/14/99, from the Minister of Justice and Ordinance No. 601, of 05/14/99, from the Secretary of State for Administration and Patrimony occupied the main attention of those present. know more

1997/04 - Advisor on DECEX Communiqué No. 13 of 05/21/97 – Bill of Deputy Cunha Bueno - Translation of software and manual. Single Copy - Ordinance 181/99 of the Ministry of Finance - Official letter from SEPIN. ICMS on software operations. know more

1997/01 - Siscomex - DECEX Communication No. 19 of 12/13/96 – Since January 1, 1997, the new import rules came into force, with the adoption of the Integrated Foreign Trade System - SISCOMEX, among which is included the above-mentioned Communiqué, which specifically deals with operations subject to “non-automatic licensing” . know more