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ARTICLE · 13 SEPTEMBER 2019

Resenha Tributária - Agosto de 2019

Mayer Brown
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Welcome to the fourth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in Brazil. This July issue summarizes:

GlobalTax

Decreto nº 9.897/2019: alterada alíquota do IPI para preparações compostas destinadas à elaboração de refrigerantes

Em 01/07/2019, foi publicado o Decreto nº 9.897/2019 o qual alterou a Nota Complementar NC (21-2) no Capítulo 21 da Tabela de Incidência do Imposto sobre Produtos Industrializados – TIPI. Foi alterado a alíquota do produto classificado no código 2106.90.10, o qual se refere a "preparações compostas, não alcoólicas (extratos concentrados ou sabores concentrados), para elaboração de bebida refrigerante do Capítulo 22, com capacidade de diluição de até 10 partes da bebida para cada parte do concentrado".

De 01/01/2019 a 30/06/2019, a alíquota aplicável é de 12%; de 01/07/2019 a 30/09/2019 a alíquota será de 8%, e de 01/10/2019 a 31/12/2019 a alíquota será de 10%.

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This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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