Taxes shall be paid for all compulsory cash benefit in currency or whose value can be expressed therein, which does not constitute
According to Article 3 of the National Tax Code (CTN), tax is "all compulsory cash benefit, in currency or whose value can be expressed therein, which does not constitute a penalty of an unlawful act, instituted in law and charged through administrative activity fully linked" The Federal Constitution ranks in its arts 145,149, 149-A, taxes for taxes, fees, improvement contribution, special contributions and compulsory loans. ctn exposes in its art 5º the theory of Tripartition (taxes, fees, and improvement contributions)
Taxes: The CTN in article 16 classifies the tax as a tax whose obligation is in fact generating a situation independent of any specific state activity related to the taxpayer"
Main Taxes in Brazil:
Tax on The Circulation of Goods and Services (ICMS): The art 2, II, of LC 87, which regulates the ICMS, determines that it focuses on:
II - provision of interstate and intermunicipal transport services, by any means, of persons, goods, goods or values .
Tax on circulation of Goods and Services (ICMS): focuses on services of interstate, intercity and communication transport services;
Motor Vehicle Ownership Tax (IPVA): focuses on vehicle owners and should be paid annually .
Tax on Land and Urban Land Property (IPTU): is the competence of the municipalities and focuses on the building and urban territorial property, having by fact generating the property
Income tax and Provenances of Any Nature (IR - individual and legal): focuses on the proceeds of the capital or work of taxpayers, i.e. on income .
Credit Operations Tax (IOF): focuses on individuals and legal entities carrying out credit, foreign exchange and insurance or related operations
Tax on Services of Any Nature (ISS): its fact is the generator of the provision of constant services
Rates
Art 77 The fees charged by the Union, states, the Federal District or municipalities, within the scope of their respective attributions, have as a fact the regular exercise of police power, or the use, effective or potential, of public service provided to the taxpayer or made available to the taxpayer.
Single paragraph. The rate may not be based on calculation or generating fact identical to those corresponding to tax or calculated according to the capital of the companies (See Complementary Act No. 34, 1967) CTN
Some fees:
Document Issuance Rate (municipal, state and federal levels): for example, for issuing identity letter, cpf and RG
Annual Vehicle Licensing Fee – Art 130 of Law 9 503/1997: this fee is charged to generate, annually, the new vehicle document m
Trade Registration Fees (Trade Joints): Fee charged for registration of a company's Social Agreement, for example.
