½Û×ÓÊÓÆµ

Commentary

State tax on sales of goods and services (Brazil)

4 Brazil

ICMS ('imposto sobre circulação de mercadorias e serviços') is a VAT-like state tax levied on sales of most goods and certain services.

ICMS must be collected from the states upon import of goods and the sale or transfer

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 16:50