PM 774 is repealed

Extra Edition of the Official Gazette, of Oct-09-2017, brought the repeal of Provisional Measures 772, 773 and 774 by the publication of Provisional Measure No. 794. This last PM changed the rules of social security contribution on gross revenue (CPRB) and revoked the additional COFINS-Importação tax rate, in the period between Jul/07 and Aug-09-2017 for some activities.

Thus, companies previously excluded from the payroll exiption will have once more the option for Social Security Contribution on Gross Revenue, due to the validity of PM No. 774/2017.

Covered Areas:

a) information and communication technology services (ICT), information technology (IT), teliarketing (call center) and the design, development or integrated circuit design;

b) hotel sector (subclass 5510-8/01, from CNAE 2.0);

c) manufacturers of goods classified in the codes listed in Annex I of Law 12,546 / 2011;

d) maintenance and repair of aircraft, engines, components and related equipment;

e) cargo air transport and support services to air cargo; regular passenger services and support services for air passenger transport;

f) maritime cargo transport in coasting navigation; Passengers in coasting navigation; Load on long haul navigation; Long-haul passengers;

g) inland waterway transport; Passengers on regular lines;

h) maritime support and port support navigation;

i) maintenance and repair of vessels;

j) retailing market in activities listed in Annex II of Law 12,546/2011;

k) loading, unloading and storage of containers in organized ports operations (classes 5212-5 and 5231-1 from CNAE 2.0);

l) cargo road transport (class 4930-2 from CNAE 2.0);

m) transport rail freight (class 4911-6 from CNAE 2.0).