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BrasilTaxes: Difference between revisions
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Example: | Example: | ||
NCM 8431.49.29 - Spare parts for heavy construction machines. | NCM 8431.49.29 - Spare parts for heavy construction machines. | ||
II = 0 % | II = 0 % | ||
IPI = 5 % | IPI = 5 % | ||
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The calculation will be based on a USD.100,00 value. The base of all the imported products is the value of the product + the freight cost up to the Brasilian port. We will suppose that the above mentioned value have already the freight included and it is CIF destination port. | The calculation will be based on a USD.100,00 value. The base of all the imported products is the value of the product + the freight cost up to the Brasilian port. We will suppose that the above mentioned value have already the freight included and it is CIF destination port. | ||
USD / BRL ratio as of writing is 1 USD = 3,8336 BRL which gives us the following values: | USD / BRL ratio as of writing is 1 USD = 3,8336 BRL which gives us the following values: | ||
USD 100 = BRL 383,36 as base. | USD 100 = BRL 383,36 as base. | ||
II = 0 % = 0,00 BRL | II = 0 % = 0,00 BRL | ||
IPI = 5 % = 19,17 BRL | IPI = 5 % = 19,17 BRL | ||
PIS = 2,10 % = 8,05 BRL | PIS = 2,10 % = 8,05 BRL | ||
COFINS = 15,37 % = 58,92 BRL | COFINS = 15,37 % = 58,92 BRL | ||
It gives us a total of federal taxes of BRL 86,14 , which have to be summed to the BRL 383,36. | It gives us a total of federal taxes of BRL 86,14 , which have to be summed to the BRL 383,36. | ||
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we have to apply the 17% of ICMS tax for the Bahia state. | we have to apply the 17% of ICMS tax for the Bahia state. | ||
BRL 469,50 x 17% = BRL 79,815 | BRL 469,50 x 17% = BRL 79,815 | ||
This gives us a total of BRL 549,315 as a total of the product. | This gives us a total of BRL 549,315 as a total of the product. | ||
=== Services === | === Services === | ||