Brazil: Introduction of bill including tax of 10.6 percent on certain digital services
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Description
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%. Monthly revenue thresholds of USD 20 million globally and BRL 6.5 million in Brazil apply.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider, platform intermediary: user-generated content
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
platform intermediary: user-generated content,online advertising provider
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1
electronic messages (any form): hosting (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1
service (any type): marketing (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1
all goods (physical or digital): marketing (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1