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Contribution tax on gross revenue for the social integration programme, and social security contribution on revenue (Brazil)


4 Brazil

PIS ('contribuição para o programa de integração social'), PASEP (programa de formação do patrimônio do servidor público) and COFINS ('contribuição para o financiamento da seguridade social') are social contributions levied at a federal level on the gross monthly income of taxpayers.

Depending on the taxpayer's activity or the method of calculating income tax, whether by taxable profit or deemed

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