Starting this year the purchase of new motor vehicle, purchased by people with physical, visual, mental severe or profound, or autistic, directly or through its legal representative, is exempt from collecting tax on transactions relating to the movement of goods and about the services of interstate transportation, municipal and communication (ICMS). The benefit will be transferred to the purchaser of the vehicle by reducing the price.
The decision was ratified by Agreement number 38/12 of the National Farm Policy, the Confaz, and implemented the tax laws of Pará through Decree No. 668, published in the Official Gazette of February 28.
The rule applies to vehicles whose selling price to the consumer does not exceed seventy thousand reais, including taxes. The benefit only applies to the buyer who does not have debts to the Treasury, State or District. The motor vehicle shall be purchased and registered in the Traffic Department of State on behalf of the poor, and the legal representative or assistant deficient severally liable for the tax that is not paid by reason of the exemption.
The granting of exemption was expanded this year, by the standard of Confaz, going to apply to physical disability, visual impairment, mental retardation and autism, including benefiting the disabled who require a driver to drive the vehicle. The proof of the condition of disability will be made according to standard established by the units of the federation, "which can be filled by the report submitted to the Internal Revenue Service of Brazil for granting the exemption from Tax on Industrialized Products, IPI," according to the agreement regulates.
To learn how to formalize the request for tax relief, visit the Secretariat (www.sefa.pa.gov.br) area of the Service Manual, or call the call center 0800 725 5533.