Deductions From ISS (Brazil)

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Commentary

4 Brazil

Deductions from ISS (Brazil)

Financial institutions may deduct from the monthly amount of ISS due on the following services, their donations to the Municipal Fund for the Rights of Children and Adolescents ('Fundo Municipal dos Direitos da Criança e do Adolescente' (FUMCAD)), up to a limit of 1/6 of the amount of tax due:

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•�� Rental and maintenance of private safes, electronic terminals, service terminals and goods and equipment in general.
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•�� Access, movement, service and consultation of accounts in general, by any means

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