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The Selective to Consumption (ISC) tax acts upon Industrialized Products which fall under art. 106 of the first sale of any bill in Domestic production.
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Important:
The ISC Concept field (Concept ISC - B1_CONISC) is available in this register upon selection of the tax in Standard Query options.
WHO is liable?
Article 101: The taxpayers
- The manufacturers, transferring ownership in the country.
- The importers of foreign goods.
They can be sole proprietorships, partnerships or have no legal personality, be private entities of any kind as well as public companies, independent bodies and semi-public corporations.
WHERE is payment made?
Article 103: Territoriality
Transfers of ownership are taxable in the country, regardless of where the contract is made, of the address or nationality of those involved in operations, as well as of its place of origin or payment.
WHEN is payment made?
Article 102: Origin of fiscal responsibility
Fiscal responsibility is configured when assets are handed over, which must in all cases be followed by the corresponding receipt.
The delivery is valid on the date of the receipt, which is subject to administrative correction if the document is issued too early, too late, or not at all.
In the import configurations, it is a specific generating fact when goods are opened at customs check points.
HOW MUCH must be paid?
The following are considered:
* The tax base
* The rate
EXCISABLE
Item 105: Taxable
The Calculation Basis is the manufacturer price on the sale without the tax itself and without the Value-Added Tax (VAT or IVA).
The manufacturer and the Administration must fix the aforementioned statement for each brand and product class, separated per discarded capacity container. In the selling price, the mass is fixed per unit of measure.
The Administration must be notified of price changes within the timeframe set by regulations.
Fraud is assumed when this clause is violated.
In imports, the taxable amount comprises the value of customs stated in a foreign currency, specified by the customs value service according to laws in effect, plus customs taxes as well as other taxes which enter the operation early in the apportionment of goods, minus the Value-Added tax itself.
Regarding petroleum fuels, the calculation basis is the final price set by the Executive Power, except for products the import and prices of which are free, to which the above clauses apply.
The Executive Power has the responsibility to set forth applicable values, which may replace those mentioned in this clause, but may not surpass the domestic market selling price to the end consumer.
RATE
Article 106: Tax Rates
The goods defined on the following taxation table must be subject to the applicable rates, as follows:
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SECTION I
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MAXIM
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1) Scented cigarettes or made with light Egyptian or Turkish tobacco, Virginia and similar kinds.
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12%
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2) Cigarettes not belonging to the previous paragraph.
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12%
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3) Cigarettes of all kinds.
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12%
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4) Black or light tobacco, chopped or otherwise, except tobacco leaves.
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12%
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5) Elaborated tobacco, cut, chopped, in powder form (rappee), or in any other form.
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12%
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SECTION II
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MAXIM
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1) Alcohol free soft drinks, sweet or not; unspecified non-alcoholic beverages generally, or with up to 2% alcohol content.
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5%
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2) Fruit juices with up to 2% alcohol.
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5%
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3) Beers in general.
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8%
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4) Artificial and distilled non-cognac beverage, gin, rum cocktail, unspecified sugarcane schnapps.
10%
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5) Distillery products, anise, bitter, sour, fernet or similar kinds: vermouths, punches, liqueurs in general.
10%
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6) Cider and fruit wines in general, sparkling or not: sparkling wines, sweet wines or alcoholic musts, concentrates and fortified wines.
10%
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7) Natural wines from grape juices (red, rosé or white, except sweetened).
10%
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8) Sweet wines (including natural sweetened wines), dessert ingredient wines, non-sparkling fruit wines and other generally non-artificial wines.
10%
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9) Champagne and equivalent.
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12%
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10) Whisky.
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10%
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SECTION III
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MAXIM
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1) Denatured alcohol.
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10%
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2) Rectified alcohols.
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10%
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3) Unspecified alcoholic liquids.
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10%
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SECTION IV
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MAXIM
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1) Petroleum fuels.
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50%
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SECTION V
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MAXIM
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1) Perfumes, cologne waters, make-up and beauty cosmetics.
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5%
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2) Natural (finable) or cultured pearls, precious or semiprecious stones, precious metals, precious-metal leafed (plated), bijou, ivory, bone, tortoise shell (carapace), horn, corals, mother-of-pearl and other materials of animal origin, sculpted or graven, and byproducts of such materials (including cast artifacts).
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5%
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3) Air conditioning equipment enclosing a motorized fan and adequate mechanisms to modify the temperature and humidity, even if the hygrometric rate is not separately regulated.
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1%
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4) Dish washers; washing machines for laundry, including drying features; automatic devices for data processing and its units; magnetic or optical drives; copiers, hectographs, mimeographs, address label printers, machines, electrical devices and materials with their parts; sound recording and reproduction devices, television receivers, including radio receivers incorporating sound or image recording and reproduction features, monitors and video projectors. Mobile telephones, portable terminals.
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1%
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5) Wrist watches, pocket watches and similar (including timers of same type), with precious metal casing or leafed with precious metals (plated).
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5%
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6) Musical instruments, their parts and accessories.
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1%
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7) Weapons and ammunition, their parts and accessories.
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5%
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8) Toys, games, recreational products, their parts and accessories.
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1%
See Also
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