Contribution for Intervention in the Economic Domain is collected from both legal entities and natural people.
Definition | This charge levies on agreements that have as objective technical services and administrative (and similar) assistance that will be rendered by foreign residents or domiciled, as well as legal entities that pay, credit, deliver, employ or remit royalties to beneficiaries who are foreign resident and domiciled . |
Jurisdiction | National |
Where to find legal documents | http://www.receita.fazenda.gov.br/legislacao/LegisAssunto/CideRemessas.htm |
Law 10,332, dated December 19, 2001
Provides a financing mechanism for the Program of Science and Technology for Agribusiness, Program of Research in Health, Program of Biotechnology and Genetic Resources (Genome), Program of Science and Technology for Aeronautics, and for the Program of Innovation for Competition, besides other actions.
Law 10,168, dated 2000
Establishes contribution for economic intervention to finance the Incentive Program of University-Company Interaction to Support Innovation, besides other actions.
Changed by the law 10,332 from December 19, 2001.
Changed by the law 11,452 from December 27, 2007.
All suppliers registered in Suppliers and under CIDE payment must have the Collect CIDE field configured with Yes. |
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