26 Brazilian Government fees you didn't know about
Apart from taxes, the municipal, state and federal fees are also an important part of the government budget. Check in this article information about the most significant fees in Brazil.
Taxa de Autorização do Trabalho Estrangeiro – Federal
Brazilian companies employing foreigners must pay this fee for each employee hired. It is a federal fee collected by the Ministry of Labor, as part of the immigration policies. Its value is currently fixed in BRL 16.93 per employee.
Taxa de Avaliação in loco das Instituições de Educação e Cursos de Graduação
It is a federal fee paid to the National Institute of Educational Studies and Research (INEP) by universities, when formulated request for accreditation or renewal of accreditation of higher education institution and request for authorization, recognition or renewal of recognition of undergraduate. The value is currently fixed in BRL 6.960, with a surplus of BRL 3.480 for each additional evaluator from INEP when requested by the university.
Taxa de Classificação, Inspeção e Fiscalização de produtos animais e vegetais ou de consumo nas atividades agropecuárias
This fee is related to the classification, inspection and supervision by the Ministry of Agriculture, of animal and plant products for consumption in agricultural activities.
Taxa de Coleta de Lixo
It is a municipal fee related to the garbage collection and determined by the potential use of the services of collection, removal, transportation and disposal of garbage, household or not, put at the disposal or requested by citizens and companies.
The value of the garbage collection fee varies according to the use of the property (residential, nonresidential or boxes of garage) with the nature of the property (land or territorial), as well as the number of times the service is provided and the area of the property. Current values range from BRL 12.88 to BRL 1.288,07.
Taxa de Combate a Incêndios
It is a state fee related to the firemen’s work in the prevention of disasters to be paid by real estate owners in urban areas. Most municipalities charge this fee together with IPTU, which is unconstitutional because it is a fee regulated by the state governments. The values vary according to the size and nature of the properties.
Taxa de Controle e Fiscalização Ambiental (TCFA)
It is a municipal fee to be paid only by companies every three months. TCFA’s value is determined by the crossing of the degree of environmental pollution and the size of the company. Values range from BRL 50 to BRL 2.250. Some small companies are exempted.
Taxa de Controle e Fiscalização de Produtos Químicos
All chemicals that could be used as input in the preparation of narcotic, psychotropic or to determine physical or psychological dependence. In order to operate with these products companies must pass through an evaluation conducted by the sanitary government authorities. Values vary from BRL 50 to BRL 1000 according to the evaluation stage until the authorization is given.
Taxa de Emissão de Documentos
Whenever citizens need to issue personal documents such as CPF, ID, Driver's License etc it is necessary to pay a certain amount to the municipal, state or federal government. The values vary a lot accordingly to the document requested, the government department and the urgency of issuance.
Taxa de Fiscalização da Comissão de Valores Mobiliários (CVM)
Are taxpayers of this fee individuals and legal entities that comprise the system of distribution of securities, public companies, funds and investment companies, the portfolio managers and securities deposit, advisers and securities analysts, independent agents and independent auditors and the companies receiving tax incentives required to record the Securities and Exchange Commission.The values range from BRL 414,35 to BRL 7.872,65.
Taxa de Fiscalização de Funcionamento (TFF) e Taxa de Fiscalização de Instalações (TFI) da Agência Nacional de Telecomunicações (Fistel)
The TFF fee serves to defray the costs incurred by the municipalities in exercising oversight of companies, in order to ensure the ordering of urban activities, paying attention to hygiene issues, environmental pollution, customs, order, public security and tranquility. The TFF focuses on activities of individuals and legal entities.
As for Fistel, it is designed to provide funds to cover expenses incurred by the Federal Government in implementing the monitoring of telecommunications services, developing the means and perfect the technique required for such execution. This fee is also to be paid by individuals and companies.
Taxa de Fiscalização de Vigilância Sanitária (TFVS)
This is a fee charged by Anvisa upon its monitoring and inspection activities performed by the agency. All individuals and legal entities whose activities are subject to the sanitary surveillance regime are obliged to pay TFVS. Values vary accordingly to the services performed by Anvisa.
Taxa de Fiscalização dos Produtos Controlados pelo Exército Brasileiro (TFPC)
Individuals and companies that manipulate products controlled by the Brazilian Army, such as weapons, are obliged to pay this fee. Values range from BRL 500 to BRL 2000.
Taxa de Fiscalização e Controle da Previdência Complementar (TAFIC)
This fee is paid on a quarterly basis by private social security companies. The values vary accordingly to the benefits and plans offered.
Taxa de Licenciamento Anual de Veículo
Any vehicle must obtain a license to circulate in the country. This license is renewed annually upon payment of this fee, which is charged by the state unit of DETRAN. The current value is fixed in BRL 60.71.
Taxa de Licenciamento para Funcionamento e Alvará Municipal
For a business to start operating in Brazil, it is necessary to issue a municipal license upon the payment of this fee. You can check further information about in this complete guide.
Taxa de Marinha – Laudêmio
This federal fee is restricted to real estate located in coastal areas. Under the law, Terras de Marinha match range of 33 meters from the high tide average of 1,831 and is based on the principle of ensuring national defense and to the public free access to the sea and coastal areas.
Owners of properties located on the waterfront each year to pay Brazilian Federal Government, occupancy or venue, and to transfer the property, also bear with “laudêmio”, an amount due to Union (the real owner) for the transfer of useful domain area. It is due only in costly transactions, corresponding to the percentage of 5% on the updated value of the property.
The “taxa de foro” is levied on lands whose owners were in the land before demarcation. The contracts provide a forum more rights than occupancy, for guaranteeing the rule also useful area of 83%, with the remaining 17% to the Union The value of this rate is equivalent to 0.6% of the updated value of the property.
The rate of occupancy must be paid by the person or entity that has obtained authorization to occupy the property owned by the Union after the demarcation process, and the occupant of the land area has only the right to occupy them, he is not the legal owner. The annual value of this rate is 2%, for the occupations for which registration was sought SPU until September 30, 1988, and 5% for entries made after this period.
Taxa de Pesquisa Mineral ou Taxa Anual por Hectare - TAH
It is a federal fee collected by the National Department of Mineral Production to be paid annually by individuals and companies authorized to perform mineral researches.
Taxa de Serviços Administrativos (TSA) – Zona Franca de Manaus
It is a fee collected by SUFRAMA (Manaus Free Zone Superintendence) to be paid by companies that operate in this area.
Taxa de Serviços Metrológicos
The calculation of this fee is based on the appropriation of the direct and indirect costs inherent to the activities of metrological control of measuring instruments. All goods sold in Brazil, inputs, outputs and services, subject to technical regulations, must comply with the relevant technical regulations in force. The values of this fee are organized in this table.
Taxas ao Conselho Nacional de Petróleo (CNP)
It is a fee paid to the National Council of Oil by all companies that commercialize and extract oil and its derivatives in Brazil.
Taxas de Saúde Suplementar (ANS)
This fee is destined as a fund to the National Health Agency and all operators must make a quarterly payment, which is calculated according to the number of beneficiaries.
Taxa de Utilização do SISCOMEX
It is a fee paid to authorize the use of the SISCOMEX import system. The values for the Declaration of Imports are BRL 185 and BRL 29.50 for each good added to the declaration.
Taxa Adicional ao Frete para a Renovação da Marinha Mercante (AFRMM)
It is intended to maintain the Electronic System for Control of Revenue Freight Surcharge for the Renewal of the Merchant Marine.
Taxas do Registro do Comércio (Juntas Comerciais)
It a fee paid to the Commercial Boards of each Brazilian state to authorize business to operate in the country.
Taxa Processual Conselho Administrativo de Defesa Econômica (CADE)
It is a fee destined to fund the Administrative Council for Economic Defense (CADE) to be paid by legal entities.