Brazil: Introduction of PLP 640/2021 including digital service tax
Description
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 platforms, and exploitation or dissemination of images, text, video, or sound related to a natural or legal person. There are no minimum thresholds that reduce the scope of the proposed tax.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
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
cross-cutting
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
own content: any format: marketing (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1
data (any form): data processing
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1