Brazil: Digital Service Tax in PL 640/2021
Progress
Current status
under deliberation
01 Mar 2021 under deliberation
Scope
Implementers
Brazil
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
Introduction of PLP 640/2021 including digital service tax
Bill PLP 640/2021 was introduced to the Brazilian House of Deputies. The bill introduces a digital service tax of 3% for revenue generated in Brazil with advertising, content targeting, handling of data, influencing the use of service, payment platf…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament