Infrastructure in Brazil
Tax Aspects
Luiz Felipe Ferraz 5511 3147-7870
lferraz@mattosfilho.com.br
Glaucia Frascino 511 3147-7654
ARRECADAÇÃO DAS RECEITAS ADMINISTRADAS PELA RFB ACUMULADA DE 12 MESES
(A PREÇOS DE JULHO/10 - IPCA)
650 660 670 680 690 700 710 720 730 740 750 760 ja n /0 8 fe v /0 8 m a r/ 0 8 a b r/ 0 8 m a i/ 0 8 ju n /0 8 ju l/ 0 8 a g o /0 8 s e t/ 0 8 o u t/ 0 8 n o v /0 8 d e z /0 8 ja n /0 9 fe v /0 9 m a r/ 0 9 a b r/ 0 9 m a i/ 0 9 ju n /0 9 ju l/ 0 9 a g o /0 9 s e t/ 0 9 o u t/ 0 9 n o v /0 9 d e z /0 9 ja n /1 0 fe v /1 0 m a r/ 1 0 a b r/ 1 0 m a i/ 1 0 ju n /1 0 ju l/ 1 0 R $ B IL H Õ E S
UNIDADE: R$ MILHÕES
TOTAL 450.914 401.821 49.093 12,22%
COFINS / PIS-PASEP 97.936 83.879 14.057 16,76%
RECEITA PREVIDENCIÁRIA 125.530 113.947 11.584 10,17%
IOF 14.438 10.851 3.587 33,06%
IPI (Exceto Vinculado) 15.248 12.131 3.117 25,70%
I.I./IPI-Vinculado 17.346 14.593 2.754 18,87%
CIDE-COMBUSTÍVEIS 4.348 1.814 2.534 139,70%
IRPF 10.451 9.388 1.063 11,32%
IRPJ /CSLL 80.619 81.261 (643) -0,79%
DEMAIS RECEITAS ADMINISTRADAS PELA RFB 66.922 61.884 5.038 8,14%
ADMINISTRADAS POR OUTROS ÓRGÃOS 18.076 12.073 6.003 49,72%
RECEITAS
ARRECADAÇÃO DAS RECEITAS FEDERAIS PERÍODO: JANEIRO A JULHO - 2010/2009
(A PREÇOS DE JULHO/10 - IPCA)
2010 [A]
2009
[B] [A]-[B] [A]/[B]
UNIDADE: R$ MILHÕES
JAN-DEZ/09 [A]
JAN-DEZ/08
[B] [A]-[B] [A]/[B]%
. FABR. COMÉRCIO E REPAR. DE VEÍC. AUTOMOT 28.139 38.361 (10.223) (26,65) 30,84
. COMBUSTÍVEIS 32.122 39.435 (7.313) (18,54) 22,06
. METALURGIA 10.219 15.453 (5.234) (33,87) 15,79
. COMÉRCIO ATACADISTA 32.843 35.433 (2.590) (7,31) 7,81
. FABRIC. DE EQUIP. DE INFORMÁTICA E ELETRÔNICOS 6.570 8.997 (2.428) (26,98) 7,32 . FABRICAÇÃO DE PRODUTOS QUÍMICOS 12.977 14.896 (1.919) (12,88) 5,79 . FABRICAÇÃO DE MÁQUINAS E EQUIPAMENTOS 6.385 7.979 (1.594) (19,98) 4,81 . ATIV. DE SEDES DE EMPRESAS, CONSULT. EM GESTÃO 3.250 4.309 (1.059) (24,58) 3,19
. TELECOMUNICAÇÕES 10.601 11.579 (977) (8,44) 2,95
. FABRICAÇÃO DE CELULOSE, PAPEL E PROD. DE PAPEL 3.164 4.073 (909) (22,32) 2,74
146.269 180.515 (34.245) (18,97) 103,30 332.674 331.579 1.095 0,33 (3,30) 478.943 512.093 (33.150) (6,47) 100,00 DEMAIS [B] TOTAL [C]=[A]+[B] SUBTOTAL [A] SETOR ECONÔMICO
ARRECADAÇÃO DIFERENÇAS PART. % NA VARIAÇÃO
TOTAL
(A PREÇOS DE DEZEMBRO/09 - IPCA)
Tax Collection
(No SSecurity)
Decreases per Sector
UNIDADE: R$ MILHÕES
JAN-DEZ/09 [A]
JAN-DEZ/08
[B] [A]-[B] [A]/[B]%
. ADMIN. PÚBLICA, DEFESA E SEGURIDADE SOCIAL 24.809 20.927 3.882 18,55 (11,71)
. SEGUROS E PREVIDÊNCIA COMPLEMENTAR 14.100 12.829 1.272 9,91 (3,84)
. FABRICAÇÃO DE BEBIDAS 5.385 4.756 629 13,22 (1,90)
. FABRICAÇÃO DE PRODUTOS DO FUMO 5.362 4.771 592 12,40 (1,79)
. OBRAS DE INFRA-ESTRUTURA 5.200 4.767 433 9,07 (1,30)
. ATIVIDADES DE APOIO À EXTRAÇÃO DE MINERAIS 1.008 645 362 56,14 (1,09)
. ATIVIDADES DE RÁDIO E DE TELEVISÃO 2.196 1.847 349 18,92 (1,05)
. CAPTAÇÃO, TRATAMENTO E DISTRIBUIÇÃO DE ÁGUA 3.714 3.414 299 8,76 (0,90)
. SERV. DE ARQUIT. E ENGENHARIA 2.783 2.493 290 11,62 (0,87)
. ATIVIDADES IMOBILIÁRIAS 2.695 2.427 269 11,07 (0,81) 67.252 58.876 8.376 14,23 (25,27) 411.692 453.218 (41.526) (9,16) 125,27 478.943 512.093 (33.150) (6,47) 100,00 DEMAIS [B] TOTAL [C]=[A]+[B] SUBTOTAL [A] SETOR ECONÔMICO
ARRECADAÇÃO DIFERENÇAS PART. % NA VARIAÇÃO
TOTAL (A PREÇOS DE DEZEMBRO/09 - IPCA)
Tax Collection
(No SSecurity)
Increases per Sector
Corporate Activity
PIS 0.65% or 1.65% Cofins 3.0% or 7.6% Corporate Income Tax (IRPJ) 25%
Social Contribution Tax (CSLL) 9%
Transactional
IPI table of rates ICMS 18% (general)
ISS 2% to 5%
Overall 74 taxes
Gross Revenues 100
(-) Costs (60)
(=) Net Revenues 40
(+) Financial Revenues 50 (-) Financial Expenses (30) (+/-) Other revenues and expenses (20)
(+/-) Non-Operating Results 10
(=) Net Profit 50
Tax Levies
PIS, Cofins ICMS, IPI, ISS
Seller Abroad
Seller
Brazil Industry
Customer
PIS, COFINS, II, IPI
PIS, COFINS, IPI
REIDI – Special Regime with Incentives for the Development of
Infrastructure in Brazil
Law 11,488/07 Decree 6,759/09
Normative Instruction 758/07
PIS/COFINS and PIS/COFINS-Import – suspension in importation
of services and new machinery, utensils, equipment and construction materials to be utilized in works in fixed assets
PIS/COFINS and PIS/COFINS – suspension in domestic sales of
goods and services rendered in connection with such infrastructure works, for inclusion in fixed assets.
Transportation, port, energy, basic
sanitation and irrigation
REPORTO – Tax Regime with Incentives for Modernizing and
Amplifying the Port Structure
Law 11,033/04 Decree 6,759/09
Normative Instruction 879/08
II, IPI, PIS/COFINS-Import and PIS/COFINS – Suspension in
domestic sales and import of machinery, equipments, spare parts and other goods for inclusion in fixed assets, to be utilized
exclusively in activities in connection with port services (e.g., load and unload services, transporting goods and dredging, and in employees training programs)
RETAERO – Special Regime for Brazilian Aeronautical Industry
Law 12.249/10
II, IPI, PIS/COFINS-Import and PIS/COFINS – suspension in
domestic sales or import of input to be applied in production of pieces, utensils, component parties, equipments, systems and subsystems, inputs and raw material in connection with
maintenance, conservation, modernization, repairing, revision, conversion and industrialization of some types of airplanes
PIS/COFINS-Import and PIS/COFINS – suspension in sale or
import of basic industrial technology, development and technology innovation, assistance and transfer of technology destined to
enterprises that are beneficiary from RETAERO
Special Regime for Exporting and Importing Goods for Exploitation
Researches of Oil and Gas
Decree 6.759/09
Normative Instruction 844/08
II, IPI and PIS/COFINS-Import – suspension in import of some
products in connection with the exploitation of oil and gas
(embarkation, machinery, equipments, instruments and structures to support platforms)
Oil and Natural Gas –
REPENEC – Special Regime of Incentives for Development of
Infrastructure in the Oil Industry located in North, Midwest and Northeast Regions
Law 12,249/10
II, IPI, PIS/COFINS-Import and PIS/COFINS – suspension in
domestic sales or import of new machinery, equipments and
construction materials for application in infrastructure works in North, Northeast and Midwest Regions, in petrochemical, refining oil,
production of ammonia and urea from gas, for inclusion in fixed assets
PIS/COFINS and PIS/COFINS-Import – suspension in domestic
sales or import of services destined to the above mentioned projects
REPEX – Special Regime for Importing Crude Oil and Oil Products
Decree 6,759/09
Normative Instruction 05/01
Federal Taxes and PIS/COFINS-Import – suspension in import of
crude oil and crude oil products for further exportation
RECOM – Special Regime for Building, Amplifying, Reforming or
Modernizing Soccer Fields
Provisional Measure 497/10
II, IPI, PIS/COFINS-Import and PIS/COFINS – suspension in
domestic sales or import of new machinery, instruments, equipments and construction materials to be utilized in soccer fields that will host the official soccer games of FIFA Confederations Cup 2013 and FIFA World Cup 2014
PIS/COFINS-Import and PIS/COFINS – suspension in sale or
import of services destined to the works in connection with such soccer fields
RECOF – Regime of Industrial Warehouse Under Computerized
Customs Control
“Taxes” (legal wording) - Import of goods to be processed by domestic industry and then exported
RECAP – Special Regime for Acquiring Capital Assets Directed to
Exporter Legal Entities
Suspension of PIS/COFINS and PIS/COFINS-Import on sales or import new machine, instruments and equipments for inclusion in fixed assets
REPES – Special Tax Regime for Exporting Information Technology
Services
Suspension of PIS/COFINS and PIS/COFINS-Import in sales or import of services and new goods destined to the development of software and information technology services in the country
