NEW COMPUTER LAW (ICT subvention)

The new rules of the IT law brought by Law No. 13969, of 2019, came into force in April 2020.

COMPUTER LAW (ICT subvention)

The tax benefit that represented a reduction in the IPI (Brazilian tax) of traded goods is now calculated as a financial credit of a multiple of 200% on RD&I (research, development and innovation) expenses, which is mandatory at least 5% on billing of items under incentives.

Why get qualified support for this scope?

  • To avoid the disallowances of RDAs (annual PDI reports) that were distributed en masse, for example, in 2017.
  • Because the methodology for documenting GT’s RD&I activities is also successful in other incentives in MCTIC itself, such as the Lei do Bem.
  • Because the identification of RD&I activities can be broader than initially thought by the managers of companies in general.
  • Because a full-service advisory such as that of GT includes unprecedented protections in this consulting segment, such as administrative, judicial defense and even insurance policies.
  • Because this service may be free of cost, if another GT service, such as the law of the property is contracted.
THE COMPUTER LAW IS INTENDED FOR ALL COMPANIES

HARDWARE AND AUTOMATION THAT:

  • Invest in Research and Development
  • Proof of Fiscal Compliance
  • Are products of any item whose NCM (Mercosul Common Nomenclature) is on the list of products encouraged by the Law
WHAT TYPES OF DISPENSION ARE ENCOURAGED

BY THE COMPUTER LAW

First of all, it is important to highlight that the Informatics Law is focused on hardware and electronic components. Therefore, in order to check if a product of your company can be encouraged by the Computer Law, it is necessary to know if the NCM code is in the list of products. Software is not encouraged by the Law, as there is no IPI tax on it.

DISCOVER

OUR METHODOLOGY

Mapping of Innovation Niches: Analysis and survey of R&D activities carried out in the company, considering the variables defined for the enjoyment of the tax incentive;

Tax Gain and Formalization with the Tax Authorities: calculation of the incentive and elaboration of the whole process with the Ministry of Science and Technology and Federal Revenue;

Dissemination of the R&D Culture: holding seminars and training to guide professionals on tax incentives, in order to facilitate and maximize tax opportunities.

Process and training: guidance to the company on better controls for managing the use of tax incentives for innovation and training of a group of the company to better use the benefits

São Paulo

Avenida Anápolis, CJ 603
Barueri, SP 

06404-250
Tel: (11) 3522-7035

Rio de Janeiro

Rua Duque de Caxias, 149
Vila Isabel, RJ 

20551-050
Tel: (21) 3527-0163

Belo Horizonte

Av. Santa Rosa, 231 – Pampulha
Belo Horizonte, MG
31275-260
Tel: (31) 4063 8194

Florianópolis

SC 406, nº 3339 Rio Tavares
Florianópolis, PR
88066-000
Tel: (48) 4042 0023

Curitiba

Rua Visconde de Rio Branco 1341, 5º Andar.
Curitiba, PR
80420-210

Tel: (41) 3797 1435

Salvador

Avenida Paralela, 13.223
Torre 6 SL 315 
Salvador, BA

41500-300
Tel: (71) 4062-9750

Brasília

Asa Sul CRS 516 – Asa Sul
Brasília, DF
70381-525
Tel: (61) 4042 7922

Antofagasta | Chile

Av. Angamos 1167
Antofagasta
Tel: +56 44 8900 584

Bogotá | Colômbia
Carrera 5 # 71-21. Torre A, Piso 5.
Tel: +57 1 5189 677
Madrid | Espanha

Calle de Gandía, 1 Aldefas
Tel: +34 91 0603228

 

Porto | Portugal
Rua de Belos Ares, 146
1º Porto – Fte 4100-108
Tel: +351 221 108 975

Todos os direitos reservados © – 2020- GT Consultoria