The Administrative Council of Tax Appeals (CARF) recently analyzed the extension of the term “imported software”, contained in art. 10, §2 of Law No. 10,833/03, which affects the determination of the PIS and COFINS contribution calculation regime levied on the revenue of IT service companies.
Marina Yamane and Gabriel Paranaguá comment in an Alert that imported software, in CARF’s preliminary view, is software developed abroad. Consequently, its licensing, commercialization or assignment of the right of use by a Brazilian company must be taxed under the non-cumulative regime (9.25%).
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