Law Nº 13,169/2015 Extends Tax Benefits
Law 13.169 (Provisional Presidential Decree 675/2105 converted into law) was published on 06.10.2015. Such law, among other provisions, extends the period for enjoying REPORTO tax benefits and expands to up to 7 years the period for suspension of taxes associated with the drawback special customs regime for vessels.
The Reporto is a tax regime of incentives to the modernization and Expansion of Port Structure, created by Law nº 11.033 of December 21, 2004, which set forth that the incentive would be granted until 2007. Since then the benefit has been continuously extended.
The drawback for vessels is a special regime that extends the tax benefits of suspension of taxes in the acquisition/ import of goods (drawback) when...
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