Pedro Rezek Andery Altran
Lawyer at Marcos Martins Advogados
The Federal Supreme Court ( STF) has recognized the unconstitutionality of the increase in the SISCOMEX fee.
The Integrated Foreign Trade System – SISCOMEX, is a fee due when the Import Declaration is registered and originally had the following values:
– R$ 30.00 (thirty reais) per Import Declaration;
– R$ 10.00 (ten reais) for each addition of goods to the Import Declaration, subject to the limit set by the Federal Revenue Office.
The law that instituted the tax determined that this amount could only be changed in line with changes in operating costs and investments.
However, in 2011, the Minister of Finance increased the amounts to R$185.00 (one hundred and eighty-five reais) per declaration and R$29.50 (twenty-nine reais and fifty cents) per addition.
It turns out that the IRS was unable to prove the variation in operating costs and investments that would justify this increase. As a result, the matter was taken to the Supreme Court.
After several decisions against the increase, the Supreme Court recognized its unconstitutionality in a decision handed down with general repercussions, binding the other courts to this understanding.
The immediate consequence is that companies no longer need to wait for the discussion to reach the Supreme Court to have their right recognized, as the judges of first instance must follow the Court’s understanding.
Marcos Martins Advogados puts its tax team at your disposal to answer any questions you may have.
