The President Dilma, signed on 12.28.2012, Law 12,741, whose menu mentions measures clarification to consumers (Consumer Protection Code).
Actually this law obliges companies (industry, trade and services), when issuing the invoice, contain information corresponding to the approximate value of all federal taxes, state and local. (Article 1)
The determination of the amount of such taxes shall be made for each commodity or service separately, including in cases of legal tax regimes differentiated by their manufacturers, retailers and service providers. (§ 1, Article 1)
The § 5 of Article 1 of the Act deals with the taxes that should be computed: ICMS, ISS, IPI; IOF; PIS / PASEP; COFINS, and CIDE.
The values relating to import duty, PIS / PASEP / COFINS and IMPORT / IMPORT, assuming inputs or products whose components are derived from foreign trade operations and represent a percentage higher than 20% of the sale price, should also be informed . (§ 6 of Article 1).
In the event that the Tax on Imports under § 6 cited above as well as the incidence of IPI, all suppliers listed in various production chains should provide purchasers in magnetic values from 2 individual taxes per item sold. (§ 7 of Article 1).
Where payment of personal item constitute direct cost of the service or product provided to the consumer, must be disclosed, even the social security contributions of employees and employers incident allocated to the service or product.
These approximate values mentioned in Article 1, shall be calculated on each transaction and may, at the discretion of the selling companies, be calculated and provided every six months by an institution recognized nationwide reputable, dedicated primarily to the determination and analysis of economic data. (Article 2)
Failure to comply with the provisions of this Act, shall subject the violator to the penalties provided in Chapter VII of Title I of Law 8.078/1990.
Faced with this new requirement, companies must adapt their programs to issue the invoice, so that as of June 2013 are properly suited to meet this new requirement imposed by Law 12,741.
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