President signs law that requires informing taxes on invoice

LAW No. 12,741, DECEMBER 8, 2012.

Veto message

Provides for consumer information measures, as dealt with in paragraph 5 of article 150 of the Federal Constitution; alters item III of art. 6 and item IV of art. 106 of Law 8078, of September 11, 1990 - Consumer Protection Code.

THE PRESIDENT OF THE REPUBLIC Let me know that the National Congress decrees and I sanction the following Law:

Art. 1st Issued at the time of sale of goods and services to consumers, throughout the national territory, the tax or equivalent documents must contain information on the approximate value corresponding to the totality of federal, state and municipal taxes, the impact of which affects the formation of the respective selling prices.

§ 1 The calculation of the amount of taxes levied shall be made in relation to each merchandise or service, separately, including in the case of different tax legal regimes from the respective manufacturers, retailers and service providers, when applicable.

§ 2º The information referred to in this article may appear on a panel posted in a visible place of the establishment, or by any other electronic or printed means, in order to demonstrate the value or percentage, both approximate, of the taxes levied on all goods or services offered for sale.

§ 3º In the hypothesis of § 2, the information to be provided will be prepared in terms of percentages on the price to be paid, in the case of a tax with an ad valorem rate, or in monetary values ​​(in the case of a specific rate) ; if electronic means are used, they must be available to the consumer within the scope of the commercial establishment.

§ 4 (VETOED).

§ 5º The taxes to be computed are as follows:

I - Tax on transactions related to the circulation of goods and on the provision of interstate and inter-municipal transport and communication services (ICMS);

II - Tax on Services of Any Nature (ISS);

III - Tax on Industrialized Products (IPI);

IV - Tax on Credit, Exchange and Insurance Operations, or Related to Securities (IOF);

V - (VETOED);

VI - (VETOED);

VII - Social Contribution for the Social Integration Program (PIS) and for the Civil Servants' Heritage Formation Program (Pasep) - (PIS / Pasep);

VIII - Contribution to the Financing of Social Security (Cofins);

IX - Contribution of Intervention in the Economic Domain, incident on the import and sale of oil and its derivatives, natural gas and its derivatives, and fuel ethanol (Cide).

§ 6º The values ​​related to the import tax, PIS / Pasep / Imports and Cofins / Imports will also be informed, in the case of products whose inputs or components come from foreign trade operations and represent a percentage greater than 20% (twenty percent) of the sale price.

§ 7º In the event of incurring the import tax, under the terms of § 6, as well as the incidence of the Tax on Industrialized Products - IPI, all suppliers included in the various production chains must supply to purchasers, in magnetic media, the values ​​of 2 (two) individualized taxes per item sold.

§ 8 In relation to services of a financial nature, when the issuance of a tax document is not legally provided for, the information referred to in this article must be made in tables posted in the respective establishments.

§ 9º (VETOED).

§ 10. The indication regarding the IOF (provided for in item IV of

§ 5) is restricted to financial products on which that tax is directly levied.

§ 11. The indication related to PIS and Cofins (items VII and VIII of § 5), will be limited to the taxation on the sale to the consumer.

§ 12. Whenever the payment of personnel constitutes an item of direct cost of the service or product supplied to the consumer, the incident social security contribution of the employees and employers, allocated to the service or product, must also be disclosed.

Art. 2nd The approximate values ​​referred to in art. 1st will be determined on each transaction, and may, at the discretion of the selling companies, be calculated and provided, every six months, by a nationwide institution known to be suitable, primarily concerned with the calculation and analysis of economic data.

Art. 3rd item III of art 6 of Law 8078.html, of September 11, 1990, becomes effective with the following wording:

"Art. 6 ........................................... .................................................. ..........................

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III - adequate and clear information about the different products and services, with the correct specification of quantity, characteristics, composition, quality, incident taxes and price, as well as the risks they present; "

............................................... .................................................. .................................... (NR)

Art. 4th (VETOED).

Art. 5. Failure to comply with the provisions of this Law will subject the violator to the sanctions provided for in Chapter VII of Title I of Law 8078, of 1990.

Art. 6 This Law comes into force 6 (six) months after the date of its publication.

Brasília, December 8, 2012; 191st of Independence and 124th of the Republic.

DILMA ROUSSEFF
José Eduardo Cardozo
Guido Mantega