Post by xyz3800 on Feb 28, 2024 1:24:12 GMT -5
Products resulting from 3D printing are subject to Tax on Industrialized Products (IPI) when they leave the industrial establishment. The understanding is expressed in Consultation Solution 97 of the Federal Revenue Service. According to the Revenue, the activity of 3D printing, which uses equipment to produce physical three-dimensional models, must be characterized as an industrialization operation in the transformation modality. reproduction For the Revenue, the 3D printing activity is characterized as an industrialization operation in the transformation modality. The rule states that the establishment that carries out this operation, as long as it results in a taxed product, even if at a zero or exempt rate, is considered an IPI taxpayer and must subject it to the tax when leaving the establishment.
However, the activity will not be considered industrialization if the resulting product is made by direct order from the consumer or user, in the preparer's home or in a workshop, provided that, in any case, professional work is predominant. Interpretation of the Law In the consultation, a taxpayer questions the Revenue about the interpretation of the tax legislation involving the Tax on Industrialized Products (IPI), Corporate Income Tax (IRPJ) and Social Exit Mobile Number List Contribution on Net Profit (CSLL) in the main licensing activity of imported software. In practice, the taxpayer also carries out the activity of reselling computer equipment and supplies, specifically 3D printing equipment, imported directly. IRPJ and CSLL According to the Revenue, in the industrial modality, 3D printing is subject to the application of the percentage of 8% in determining the IRPJ calculation basis in the Presumed Profit system.
If the activity is carried out to order, the percentage to be applied to determine the IRPJ calculation basis in the Presumed Profit system is 32%. As for CSLL, in the industrial modality, the activity is subject to the application of the percentage 12% in determining the calculation basis, in the Presumed Profit system. If it is by direct order, the percentage to be applied to determine the CSLL calculation basis is 32%. Expressed Understanding In the assessment of tax expert Allan Fallet , the administrative authorities, after expressing their opinion four times on the tax classification of 3D printers, finally expressed their opinion on whether this new technology could be considered as an industrialization operation. "In other words, does the positioning of the administrative authorities perfectly suit reality? Does the 3D printer print or manufacture a good, or even, what would be the crucial point for the difference between standardization and ordering? How would they be framed and what would the taxation be? of software designs?" he asks.
However, the activity will not be considered industrialization if the resulting product is made by direct order from the consumer or user, in the preparer's home or in a workshop, provided that, in any case, professional work is predominant. Interpretation of the Law In the consultation, a taxpayer questions the Revenue about the interpretation of the tax legislation involving the Tax on Industrialized Products (IPI), Corporate Income Tax (IRPJ) and Social Exit Mobile Number List Contribution on Net Profit (CSLL) in the main licensing activity of imported software. In practice, the taxpayer also carries out the activity of reselling computer equipment and supplies, specifically 3D printing equipment, imported directly. IRPJ and CSLL According to the Revenue, in the industrial modality, 3D printing is subject to the application of the percentage of 8% in determining the IRPJ calculation basis in the Presumed Profit system.
If the activity is carried out to order, the percentage to be applied to determine the IRPJ calculation basis in the Presumed Profit system is 32%. As for CSLL, in the industrial modality, the activity is subject to the application of the percentage 12% in determining the calculation basis, in the Presumed Profit system. If it is by direct order, the percentage to be applied to determine the CSLL calculation basis is 32%. Expressed Understanding In the assessment of tax expert Allan Fallet , the administrative authorities, after expressing their opinion four times on the tax classification of 3D printers, finally expressed their opinion on whether this new technology could be considered as an industrialization operation. "In other words, does the positioning of the administrative authorities perfectly suit reality? Does the 3D printer print or manufacture a good, or even, what would be the crucial point for the difference between standardization and ordering? How would they be framed and what would the taxation be? of software designs?" he asks.