In Portuguese Tax on Evaluation in loco of Educational Institutions and Undergraduate Courses is named Taxa de Avaliação in loco das Instituições de Educação e Cursos de Graduação.
The tax was created in 2004 to do periodic evaluations for accreditation and reaccreditation of higher education institutions and also for approval, recognition or recognition renewal of undergraduate courses.
Each evaluation costs BRL 6,960 plus BRL 3,480 per evaluator, when the commission is composed of more than two people. The payment must be made when INEP, the national institute of educational studies and research, or Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira, does the evaluation for the accreditation or reaccreditation of the institution or the recognition or recognition renewal of the course.
The expiration date for the undergraduate courses recognition is five years, and for universities, it is ten years.