Provides for the taxation of income corresponding to copyrights in the acquisition of “software”, paid to beneficiaries resident or domiciled abroad.

 

The Minister of State for Finance, in the exercise of his attributions, RESOLVES:

 

They will be taxed in the form of arts. 554 and 555, I, of the Income Tax Regulation approved by Decree No. 85,450, of December 4, 1980 - RIR/80, income corresponding to copyright paid to beneficiaries resident or domiciled abroad on the acquisition of computer programs - “software”, for distribution and commercialization in the Country or for own use, under the single copy modality.

 

The computer support will be subject to the incidence of import tax and tax on industrialized products.

 

2.1 – The customs value of the computer support does not include the cost or value of the program, provided that this cost or value appears, in the acquisition document, separately from the cost or value of the physical support itself.

 

2.2 – If the situation mentioned in the previous sub-item does not occur, the total cost or value of the transaction will be used to determine the customs value.

 

3. The tax referred to in item 1 will apply even in cases where the exchange operation, for payment of copyright, is carried out in accordance with Resolution No. 1,552, of December 21, 1988, of the National Monetary Council.