imageBrazil | Law No. 5.172, of 25 October 1966

National tax system and the general tax rules applicable to the Union, States and Municipalities.

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This Law regulates, based on Constitutional Amendment No. 18, of 1 December 1965, the national tax system and establishes, based on article 5, item XV, subsection (b) of the Federal Constitution, the general rules of tax law applicable to the Union, the States, the Federal District and the Municipalities, notwithstanding their respective supplementary, subsidiary or regulatory legislation.