Brazil: Digital service tax in Projeto de Lei Complementar (PLP) 131/2020
Progress
Current status
under deliberation
22 May 2020 under deliberation
Scope
Implementers
Brazil
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
platform intermediary: user-generated content
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
Introduction of bill including tax of 10.6 percent on certain digital services
Proposed Projeto de Lei Complementar 131/2020 introduces a digital service tax. Subjected services are operating a platform for communication purposes, sale of goods and provision of services, and online advertising. The tax rate is set at 10.6%. Mo…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament