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Revoked Advisors<\/p>\n
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2011\/05 - Taxes due on software commercialization -\u00a0<\/strong>This Advisor aims to delimit the\u00a0taxation<\/u><\/strong>\u00a0commercialization of computer programs. It lists the taxes and comments on the tax impact on the economic exploitation of\u00a0programs of external origin<\/u><\/strong>. However, the commercialization of software "not imported" will be subject to the payment of the same taxes (except those applicable to shipments abroad and customs clearance). It is understood as \u201cnon-imported\u201d software, both that developed in the country and the one reproduced here, even if by simple duplication of its master copy - \u201cmaster copy\u201d.\u00a0know more<\/a><\/p>\n 2009\/09 - Retention of INSS on assignment of labor -\u00a0<\/strong>Law No. 9,711, of 11\/20\/98, reworded Article 31 of Law 8,212, of 7\/24\/91, determining the retention of 11% of the gross amount of the invoice on services provided through\u00a0\u201cAssignment of labor\u201d<\/em><\/strong>\u00a0(covering the\u00a0\u201cLabor contract\u201d<\/em><\/strong>). In the form of paragraphs 3 and 4, of article 31, of Law 8,212, the legislator defined what is meant by \u201cassignment of labor\u201d and also listed the 04 (four) types of services that configure the assignment of labor constructions.\u00a0know more<\/a><\/p>\n 2008\/04 - Global Contracts\u00a0<\/strong>–\u00a0<\/strong>Multinational companies sign contracts with software companies that grant them authorization to use a computer program in their branches, subsidiaries and similar establishments, domiciled in several countries.\u00a0know more<\/a><\/p>\n 2008\/03 - Retention of INSS on \u201cassignment of labor\u201d -\u00a0<\/strong>Law No. 9,711, of 11\/20\/98, reworded Article 31 of Law 8,212, of 7\/24\/91, determining the retention of 11% of the gross amount of the invoice on services provided through \u201cassignment of labor \u201d<\/u><\/em><\/strong>.\u00a0know more<\/a><\/p>\n 2005\/10 - Retention of INSS on assignment of labor and contract -\u00a0<\/strong>We analyzed article 31 of Law 8,212, of 7\/24\/91, determining the retention of 11% of the gross amount of the invoice for services performed through "assignment of labor" or "contract of labor".\u00a0know more<\/a><\/p>\n 2003\/05 - N\u00ba 13.476 of 12\/30\/2002 - ISS of S\u00e3o Paulo in activities with software -<\/strong>\u00a0\u201cThe Tax rate for the provision of services related to the activities of development, production and distribution of computer programs is set at 2% (two percent) (software<\/em>) \u201d.\u00a0know more<\/a><\/p>\n 2001\/11 - Reduction of ISS in S\u00e3o Paulo -<\/strong>\u00a0In the previous legislature, through Law 13.092, of 12\/07\/00, the Municipality of S\u00e3o Paulo approved REFIS - Fiscal Recovery Program of the Municipality of S\u00e3o Paulo (articles 1 to 14), the reduction of the ISS for activities with Software, Cleaning and Conservation, Security, and Labor Leasing (article 15) and the past ISS amnesty for companies that transfer their establishments to the city of S\u00e3o Paulo in 90 days (article 16).\u00a0know more<\/a><\/p>\n 2000\/06 - Rio de Janeiro reduces to 1% ICMS in software -\u00a0<\/strong>Through Decree n\u00ba 26.497, of 06\/14\/00, published on page 5 of the Official Gazette of Rio de Janeiro on 06\/15\/00, effective from 07\/01\/00, the Government of Rio de Janeiro reduced for 1% the incidence of ICMS on \u201cinternal operations\u201d with \u201cnon-customized\u201d software.\u00a0know more<\/a><\/p>\n 1999\/03 - Retention of INSS on assignment of labor - changes in income tax -<\/strong>\u00a0New ORDER OF SERVICE, No. 203, of January 29, 1999, revoked OS-195 and brought new regulations to the matter.\u00a0Know more<\/a><\/p>\n 1999\/06 - Millennium Bug<\/strong>\u00a0- Ordinance No. 212, of 05\/14\/99, from the Minister of Justice and Ordinance No. 601, of 05\/14\/99, from the Secretary of State for Administration and Patrimony occupied the main attention of those present.\u00a0know more<\/a><\/p>\n 1997\/04 - Advisor on DECEX Communiqu\u00e9 No. 13 of 05\/21\/97<\/strong>\u00a0–\u00a0<\/strong>Bill of Deputy Cunha Bueno - Translation of software and manual. Single Copy - Ordinance 181\/99 of the Ministry of Finance - Official letter from SEPIN. ICMS on software operations.\u00a0know more<\/a><\/p>\n 1997\/01 - Siscomex - DECEX Communication No. 19 of 12\/13\/96\u00a0<\/strong>–<\/strong>\u00a0Since January 1, 1997, the new import rules came into force, with the adoption of the Integrated Foreign Trade System - SISCOMEX, among which is included the above-mentioned Communiqu\u00e9, which specifically deals with operations subject to \u201cnon-automatic licensing\u201d .\u00a0know more<\/a><\/p>\n [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_blurb image=”https:\/\/dev.abes.com.br\/wp-content\/uploads\/2020\/09\/bg-grafismo-cinza-6.png” alt=”Acesso R\u00e1pido” admin_label=”Acesso R\u00e1pido” _builder_version=”4.4.8″ body_font=”Saira|700|||||||” body_text_align=”center” body_text_color=”#0e6bea” body_font_size=”20px” text_orientation=”center” module_alignment=”center” custom_margin=”||15px||false|false” custom_padding=”||15px||false|false” custom_css_blurb_content=”text-transform: lowercase;” global_module=”10809″]<\/p>\n Quick access<\/p>\n [\/et_pb_blurb][et_pb_menu menu_id=\u201d10\u2033 menu_style=\u201dcentered\u201d admin_label=\u201dQuick Access Menu\u201d module_class=\u201dlist-menu\u201d _builder_version=\u201d4.4.8\u2033 menu_font=\u201dBai Jamjuree|600||on||| ||\u201d menu_text_color=\u201d#000000\u2033 menu_font_size=\u201d17px\u201d custom_margin=\u201d0px||||false|false\u201d custom_padding=\u201d0px||||false|false\u201d border_color_bottom=\u201d#d2d2d2\u2033 global_module=\u201d10810\u2033][\/et_pb_menu][ \/et_pb_column][\/et_pb_section]<\/p>","protected":false},"excerpt":{"rendered":" Revoked Guidelines 2011\/05 \u2013 Taxes due on the sale of software \u2013 This Guideline aims to define the taxation of the activity of selling computer programs. It lists the taxes and comments on the tax incidence on the economic exploitation of programs of foreign origin. However, the sale of \u201cnon-imported\u201d software will be subject to the payment of the same [\u2026]<\/p>","protected":false},"author":3,"featured_media":0,"parent":10500,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-11766","page","type-page","status-publish","hentry"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 20:54:50","action":"change-status","newStatus":"draft","terms":[],"taxonomy":""},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/dev.abes.com.br\/en\/wp-json\/wp\/v2\/pages\/11766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.abes.com.br\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dev.abes.com.br\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dev.abes.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.abes.com.br\/en\/wp-json\/wp\/v2\/comments?post=11766"}],"version-history":[{"count":4,"href":"https:\/\/dev.abes.com.br\/en\/wp-json\/wp\/v2\/pages\/11766\/revisions"}],"predecessor-version":[{"id":23436,"href":"https:\/\/dev.abes.com.br\/en\/wp-json\/wp\/v2\/pages\/11766\/revisions\/23436"}],"up":[{"embeddable":true,"href":"https:\/\/dev.abes.com.br\/en\/wp-json\/wp\/v2\/pages\/10500"}],"wp:attachment":[{"href":"https:\/\/dev.abes.com.br\/en\/wp-json\/wp\/v2\/media?parent=11766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}