Because of the changes introduced by the Law 13670, which, among other points, removed some sectors from the payroll tax exemption system, the Federal Revenue of Brazil issued the RFB Normative Instruction 1812, on Jul-02-2018.
This standard, effective from 09/2018, changes the RFB Normative Instruction 1436/2013, which deals with Social Security Contribution on Gross Revenue (CPRB), to adapt to the changes promoted to the Law 12546/2011 by the Law 13670/2018.
Among the changes, we highlight:
a) Setting the CPRB closing date to Dec-31-2020.
b) Reduction of the sectors covered by the payroll exemption, with the exclusion of 39 activities.
c) Maintaining some tax exemption activities, but changing the CPRB rates, as at hiring labor assignment service.
The Normative Instruction 1812 lists in its annexes the activities that will still be subject to CPRB (and applicable rates). Among them, we have:
• Information Technology and Information Technology and Communication Services;
• Call center;
• Collective passengers road transport, with prescribed itinerary, municipal, intermunicipal in metropolitan region, intermunicipal, interstate and international;
• Passengers rail transport;
• Passengers metro rail transportation;
• Cargo road transport;
• Companies in construction sector;
• Infrastructure construction works companies;
• Journalistic and sound broadcasting companies and of sounds and images companies; and
• Others companies of the industrial sector included in the IPI Tax List (TIPI).
Note: Check here the RFB Normative Instruction1.812 contents.
Other points related to Law 13,670 are at:What did the Law 13670/2018 change in federal tax offsetting processes?
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