Sistema Integrado de Comércio Exterior de Serviços, Intangíveis e Outras Operações que Produzam Variações no Patrimônio Líquido

Standardization: Federal Revenue of Brazil/Ministry of Developemnt

Law 12,546, of December 14, 2011, articles 24 to 27.
Decree No. 7708 of 02 April 2012.
Ordinance MDIC in 113, of May 17, 2012, with subsequent amendments.
Instruction RFB in 1277, to June 28, 2012, with subsequent amendments.
Joint Ordinance RFB / SCS in 1908, to July 19, 2012, with subsequent amendments.
Joint Ordinance RFB / SCS 43, of 8 January 2015.

The SISCOSERV is a computerized system, developed for the improvement of stimulus actions, formulation, monitoring and assessment of public policies related to services and intangibles as well as the orientation of business strategies of foreign trade in services and intangibles.

This system saves accordance with the guidelines of the General Agreement on Trade in Services (GATS) of the World Trade Organization (WTO), approved by Legislative Decree No. 30 of December 15, 1994, and promulgated by Decree No. 1355 of 30 December 1994.

The Department of Trade and the Ministry of Development Services, Industry and Foreign Trade (SCS / MDIC) and the Internal Revenue Service of the Ministry of Finance of Brazil (RFB / MF) signed on December 17, 2008, Technical Cooperation Agreement in order to define responsibilities for the development and production of SISCOSERV. Both Departments are managing the SISCOSERV.

The SISCOSERV target audience is resident and domiciled in Brazil that perform marketing operations services, intangibles and other operations that produce changes in the equity of entities, resident or domiciled abroad, among which the export and import operations services .

Triggering events:

 Operations that simultaneously involve the provision of services and the supply of goods, to which they apply the ICMS(Brazil State Tax) and the ISS(Brazil Town Tax), as supply of food;
 Financial leasing operations;
 Operating lease;
 Franchise agreements; and
 Commercial Development (factoring).
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