The tax incentive percentage of exports concerning the Special Regime of Reinstatement of Tax Amounts for Exporting Companies - Reintegra was reduced by Decree 8415 (Official Gazette of 02/27/2015), which established the following rates:
? 1% (one percent), between March 1, 2015 and December 31, 2016;
? 2% (two percent) between January 1, 2017 and December 31, 2017; and
? 3% (three percent) between January 1, 2018 and December 31, 2018.
Goods entitled to the incentive, with their NCMS, imported inputs limits and exceptions set out in the Annex to that act, which can be accessed at the following link: http://www.planalto.gov.br/CCIVIL_03/_Ato2015-2018 /2015/Decreto/D8415.htm.
Finally, it is noteworthy that the decree is the new regulation of the Reintegra.
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By: Adriano de Almeida Itaborá
Lauffer Advocacy and Advice
