Decree No. 4.544 ruling on taxation, control and administration of the tax on Industrialized Food Products – IPI.

This Decree, composed of 524 articles divided into 11 Sections, regulates the taxation, control and administration of the Tax over Industrialized Products – IPI. This tax concerns foreign and national industrialized food products in accordance with the Table of Tax Incidence over Industrialized Products – TIPI. In particular, the Decree provides a classification of industrialized products and regulates the following issues: fiscal subjects, fiscal immunity, tax suspension, regional fiscal incentives in the Free Trade Areas, tax withdrawal procedures, penalties and sanctions.

Brazil · 2002-12-26