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Treatment for

...

Decree no. 3,800

...

(MATA540 SIGAFIS)
Treatment for Decree no. 3,800 (MATA540 SIGAFIS)

  1. In regions influenced by the Superintendence for the Development of the Amazon (SUDAM), the Superintendence for the Development of the Northeast (SUDENE) and the Superintendence for the Development of the Midwest (SUDECO), according to projects approved as of January 12th 2001:

a)   Exemption until December 31th 2003.

b)   Reduction in income payable, in the following percentages:

      • 95% from January 1st to December 31st 2004;
      • 90% from January 1st to December 31st 2005; and
      • 85% from January 1st 2006 to December 31st 2009, when it will be extinguished;

2. In other regions:

a)   Exemption until December 31th 2000.

b)   Reduction in income payable, in the following percentages:

      • 95% from January 1st to December 31st 2001;
      • 90% from January 1st to December 31st 2002;
      • 85% from January 1st to December 31st 2003;
      • 80% from January 1st to December 31st 2004;
      • 75% from January 1st to December 31st 2005; and
      • 70% from January 1st 2006 to December 31st 2009, when it will be extinguished.

How does the system comply with the aforementioned Decree?

To configure IPI rate treatment in tax exception, just enter the rate to be considered in the exception in field IPI Rate (F7_ALIQIPI).