Escolar Documentos
Profissional Documentos
Cultura Documentos
• Commissions (10%)
• Income payments made to supplier of agricultural products (1%)
• Income payments on purchases of mineral products and quary
resources (1%)
• Professional fees, talent fees, etc. for services rendered by
individuals (20% or 10%)
• Professional fees, talent fees, etc. for services of taxable juridical
persons (10%)
Persons required to deduct and withhold
creditable tax on income payments