Computer Law

Computer Law (Law No. 8,248 / 91 as amended by Laws No. 10,176 / 01, 11,077 / 04, 13,023 / 14 and 13,674 / 18)

Companies that manufacture computer, communication and automation equipment listed in Decree 7010/2009 can seek to reduce the tax burden with the counterpart of investment in research and development. With guidance in all stages required by law, from the preparation of the request for tax incentives to the accountability report sent annually to the MCTIC (Ministry of Science, Technology, Innovations and Communications).

Qualified companies may reduce the IPI tax rate on the sale of their products by up to 100%, that is, exemption from IPI on the sale of incentive products. In addition to the reduction in the IPI, companies that benefit from the Informatics Law, depending on their region, may also reduce the ICMS on incentive products.

Another important point for companies benefiting from the Informatics Law is the possibility of suspending the IPI on the acquisition of national and imported inputs, necessary for the manufacture of the incentive products.

The elaboration of the so-called Basic Productive Process (PPB), is a preponderant stage for the granting of the tax incentives defined in the Informatics Law. The preparation of all the necessary documentation for requesting tax incentives is carried out by the Company, which still accompanies its analysis before the MCTIC (Ministry of Science, Technology, Innovations and Communications), MDIC (Ministry of Development, Industry and Foreign Trade) and the MF (Ministry of Finance).

To qualify for the benefit, it is necessary to apply at least 5% of your revenue in the domestic market, revenue in R&D and innovation and manufacture according to the Basic Productive Process (PPB).
AudiLink is registered with the MCTIC (Ministry of Science, Technology, Innovations and Communications) to carry out an independent audit and analysis of the demonstration of compliance with the obligations of companies that would benefit from the incentive.