Brazil — Historical Events Description

Brazil flag
Brazil
Event
Export Tax Credit Law (Law 9.363)
Category
Economic
Date
1996-12-13
Country
Brazil
Description

Brazil enacted Law No. 9.363 establishing rules for a presumed IPI (industrialized products tax) credit mechanism tied to exports. The measure aimed to support exporting firms by enabling credit treatment linked to PIS/Pasep and Cofins burdens in specified cases. It became part of Brazil’s toolkit for export-related fiscal policy during the 1990s. The law provided a clear legal basis for how qualifying exporters could claim the benefit.