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Exporter of services starts to enjoy the zero rate of IR on payments abroad

Taxation

Regulation was published on this date and should generate savings of over R $ 1.5 billion for companies

With the publication of Decree 9.904 / 2019 , this Tuesday (8/7), about 12 thousand service exporters can enjoy the zero rate of Income Tax (IR). The benefit relates to payments made for the purpose of hiring agents abroad, who act in the intermediation of transactions between the Brazilian company and its foreign clients, as well as on the issuance of documents performed outside Brazil. 

The measure brings important improvements to Decree No. 6,761 / 2009, which refers to the reduction of 15% to 0% of the tax rate on amounts paid to residents or domiciled outside Brazil, generating an increase in competitiveness of Brazilian exports and improvement of the business environment. 

According to the Secretariat of Foreign Trade and International Affairs of the Ministry of Economy (Secint / ME), the measure should generate an economy of more than R $ 1.5 billion for companies. Normative change also means an equality of benefits between exporters of services and goods, since the latter already benefit from the reduction of the tax. 

How to get the benefit

In order for the benefit of the IR to be obtained, it is sufficient that companies continue to register payment for the mentioned services, which are associated with their exports, in the Integrated System of Foreign Trade in Services, Intangibles and Other Transactions that Produce Changes in Equity, Siscoserv.

The decree published today also updates, according to the structure of government established by Law 13,844, of June 18, 2019, the management of the records of the operations related to market research and commercial promotion actions in trade fairs and exhibitions of promotion in Brazil. With the incorporation of the former Ministries of Industry, Foreign Trade and Services and Finance by the Ministry of Economy, the previously planned procedure of communication between the Pastas was revoked by sending reports, bringing more agility and efficiency to the State's performance.

The initiative of the Ministry of Economy was carried out through joint work between the Special Secretaries of Foreign Trade and International Affairs, Productivity, Employment and Competitiveness and the Federal Revenue of Brazil, with discussions promoted in the scope of the Foreign Trade Technical Group of Services of the Foreign Trade Chamber.