imageBrazil | Law No. 10.865, of 30 April 2004

Contribution to PIS and PASEP on the importation of goods and services.

Preview Extract:

It deals with the Contribution to the Social Integration Programs and the Formation of the Civil Servant Patrimony and the Contribution to the Financing of the Social Security, incidents on the import of goods and services, and provides other provisions. Contribution to the Programs for Social Integration (PIS) and Heritage Formation of the Public Servant (Pasep) applicable to the Import of Foreign Products or Services - PIS/Pasep - Import and Social Contribution for Social Security Financing (COFINS) due by the Importer of Foreign Goods or Services - COFINS-Import, are hereby instituted, based on arts. 149, §2, item II, and 195, item IV of Federal Constitution, subject to the provisions of its art. 195, §6.