the benefits for information technology it manufacturing in brazilian regulations l.
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THE BENEFITS FOR INFORMATION TECHNOLOGY (IT) MANUFACTURING IN BRAZILIAN REGULATIONS. - PPB -. THE BRAZILIAN IT REGULATIONS:. Main Regulations: Law No. 8.248/1991 Law No. 10.176/2001 Law No. 11.077/2004 Decree No. 5.906/2006 Other Applicable Regulations: Decrees ( Decretos )

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THE BENEFITS FOR INFORMATION TECHNOLOGY (IT) MANUFACTURING IN BRAZILIAN REGULATIONS


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the brazilian it regulations
THE BRAZILIAN IT REGULATIONS:

Main Regulations:

  • Law No. 8.248/1991
  • Law No. 10.176/2001
  • Law No. 11.077/2004
  • Decree No. 5.906/2006

Other Applicable Regulations:

  • Decrees (Decretos)
  • Ordinances (Portarias)
  • Normative Rullings (Instruções Normativas)
  • Resolutions (Resoluções)
  • ICMS State Regulations
beneficiary companies by brasilian it regulations
BENEFICIARY COMPANIES BY BRASILIAN IT REGULATIONS:
  • Companies headquartered in Brazil;
  • Companies that invest in IT Research and Development (R&D) in Brazil;
  • Companies that perform the manufacturing of IT, automation and telecommunication goods according to PPB.
the benefits for it manufacturing in brazilian regulations
THE BENEFITS FOR IT MANUFACTURING IN BRAZILIAN REGULATIONS:
  • IPI reduction when selling the benefitted goods;
  • Preference in the acquisition of benefitted goods by agencies and entities of the direct or indirect Federal Public Administration;
  • IPI suspension when importing and locally purchasing inputs;
  • ICMS benefits:
    • ICMS reduction to 12% in the operations inside the SP State;
    • ICMS suspension (diferimento) when importing and locally purchasing inputs, inside the SP State;
    • Special ICMS Regime in the taxation of several IT goods (Granted Credit).
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IPI REDUCTION

IPI reduction for IT goods which are manufactured in Brazil according to PPB rules:

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IPI REDUCTION

IPI reduction for IT goods which are eitherdevelopedandmanufactured in Brazil according to PPB rules:

duties for beneficiaries of it manufacturing
DUTIES FOR BENEFICIARIES OF IT MANUFACTURING:
  • Compliance to PPB rules when manufacturing the beneficiated IT goods;
  • Investment in R&D in Brazil;
  • ISO 9000 Quality System certification implementation;
  • Program for Workers Participation in the company´s profits or results implementation;
  • Annual presentation of the following reports:
    • PPB Compliance Report for the manufacturers of desktops, notebooks and mobiles; and
    • Annual Demonstration Report.
destination of investments in r d
DESTINATION OF INVESTMENTS IN R&D:
  • Quarterly withdrawal in FNDCT - Fundo Nacional de Desenvolvimento Científico Tecnológico (National Fund for Technological Scientific Development);
  • Agreement with Northern, Northeasternand Central Western R&D Entities: R&D project/programs accomplished, together with research and teaching institutions with main headquarters located in the Northern, Northeastern or Central Western regions:
    • Official Entities: universities, colleges, teaching entities and/or researches centers and institutes maintained by the Federal, State or Municipal governments.
    • Free choice: public (officials) or private research and teaching institutions.
  • Free choice R&D entities at any region: R&D projects/programs accomplished in agreement with research and teaching institutions of free choice, of public or private right, at any area in Brazil;
  • Internal projects/programs: own or outsourced R&D projects/programs.
nature of the r d programs and projects in it
NATURE OF THE R&D PROGRAMS AND PROJECTS IN IT
  • Basic or applied research;
  • Systematic work to develop new materials, products, devices or computer programs, to implement new processes, systems and services or to improve the already produced or implanted, incorporating innovative characteristics;
  • Scientific and technological advisory services, consultancy, studies, tests, metrology, normalization, technological management, foment to invention and innovation, administration and control of intellectual property;
  • Formation and professional training for medium and superior levels.
nature of expenses in r d projects
NATURE OF EXPENSES IN R&D PROJECTS
  • Depreciation or rental of hardware and software;
  • Implantation, enlargement or modernization of research and development laboratories;
  • Human resources;
  • Acquisitions of books and technical publications;
  • Consumption materials;
  • Trips;
  • Training;
  • Technical services rendered by third parties; and
  • Other related expenses.
general aspects of the obligatory applications in r d
GENERAL ASPECTS OF THE OBLIGATORY APPLICATIONS IN R&D
  • It is not considered as activity of R&D, the donation of goods and computer science services.
  • In the event of production by third parties, the contracting company may assume the obligation of application of resources in R&D activities, corresponding to the revenue due on the commercialization of benefitted products, obtained by the contracted with the contracting party (Contracts of Assumption).
  • It will be considered as application in R&D of the calendar year:
    • expenditures corresponding to the execution of R&D activities accomplished until March 31st. of the subsequent year;
    • deposits made in the FNDCT, until the last week-day of January subsequent to the calendar year closing; and
    • eventual advance payment to third parties for execution of R&D activities, considering that its value be not superior to 20% of the correspondent obligation of the calendar year.
basic manufacturing process ppb
BASIC MANUFACTURING PROCESS – PPB

The PPB or Processo Produtivo Básico (Basic Manufacturing Process) is the minimum required steps in manufacturing so it can be considered as “local”:

  • Assembling and welding all printed circuit plates components;
  • Assembling all the electric and mechanical disaggregated parts, in basic components level;
  • Integrating the printed circuit plates and the electric and mechanical parts for the final manufactured product’s conclusion;
  • Quality and Productivity Processes and Final Product Management.
general aspects of the ppb rules
GENERAL ASPECTS OF THE PPB RULES
  • The Basic Productive Processes are established for the ministries MDIC and MCT, by means of joint ordinances.
  • The request of a company interested in the establishment of a specific PPB for a product type shall be duly appreciated, by MDIC and MCT, in a maximum period of 120 days.
  • PPB's can be altered whenever its technical and/or economical factors may indicate so.
  • The alteration of a PPB involves in its execution all manufacturing companies of the product(s).
  • There are ordinances, which liberate some modules of local assembly, sub-sets and special components, and/or establish specific conditions for certain types of products.
  • Activities and productive operations can be performed by third parties, however, the stages of final integration and quality management should be executed by the company itself.
  • MCT and MDIC can promote, at any time, inspections in the companies for verification of the regular observance of PPB.
ppb application
PPB APPLICATION
  • The benefits for IT goods manufacturing are granted through Internet, via “MCT Sigplani System” – Module “Benefits for IT Goods Application”
  • Those are the basic required information for such PPB Application:
    • Identification of the products/models to be manufactured;
    • Research and Development Plan;
    • Indication that the PPB will be attended in the manufacturing;
    • Presentation of the certificates of debits clearances before: FGTS/CEF, Social Security/INSS and Federal Tributes and Public Debts of the Union/SRF;
    • Indication of the ISO 9000 Quality System, implanted and certificated, or implantation chronogram and certification;
    • Indication of the Program for Workers Participation in company profits or results, already implanted or its implementation chronogram.
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For further information on the Computer Science Law, please assess our site: www.geosync.com.br

orthe MCT home-page: www.mct.gov.br