Amasomo mu bijyanye n'Imari n'Imisoro

Amabwiriza y'imisoro ajyanye n'imisoro ya ICMS na ISS ajyanye n'ubwikorezi bw'imizigo, ububiko bw'ibikoresho, n'izindi serivisi z'ubwikorezi

Amategeko ariho ubu n'impinduka zazanywe n'ivugurura ry'imisoro ryemejwe na LC 214/25.

Intego

Binyuze mu buryo bufatika kandi butagoramye, aya masomo agamije kwerekana uburyo bw’igihugu bw’imisoro n’impinduka nyamukuru ziva mu kwemezwa kw’ivugurura ry’imisoro, kugira ngo abakora inzobere mu by’ikoranabuhanga bashobore kuyobora amasomo yabo n’ingamba zabo hakurikijwe ukuri gushya kw’igihugu.

Ivugurura ry’imisoro ryemejwe n’Itegeko ry’inyongera 214/25 rifite intego nyamukuru zo gukuraho, icyarimwe, ingorane zikabije, ikiguzi kinini cy’ubuyobozi n’ "intambara y’imari" hagati ya leta, kandi rizasaba inzobere zo mu nzego zitandukanye z’ikigo kwivugurura ku bibazo bifitanye isano n’icyo kibazo, kugira ngo bashobore, mu bindi, kubona inyungu zo guhangana kurusha abo bahanganye.

Impinduka mu misoro itaziguye zizagira ingaruka zitaziguye ku biciro, zigahatira abayobozi bakuru b'ibigo (atari gusa mu bijyanye n'imari/imisoro n'ibijyanye n'ibikoresho) gukora isesengura ryimbitse ry'ishoramari cyangwa igabanywa ry'imigabane, igenamigambi ry'ingamba ku masoko mashya y'abaguzi, kongera gusuzuma "umuyoboro w'ibicuruzwa," uburyo bwo gufungura no/cyangwa gufunga amashami, hamwe n'uburyo bwo kugira amato yabo bwite n'ububiko cyangwa gukorana n'abandi bantu.

Abantu Bagenewe

Abayobozi n'abagenzuzi b'amashami y'ibijyanye n'itumanaho, abagenzuzi b'imisoro, abasesenguzi b'imisoro, abacungamari, abaguzi, abagurisha, abanyamategeko, ndetse n'undi wese ufitanye isano mu buryo butaziguye cyangwa butaziguye n'ishami ry'imisoro n'ibijyanye n'itumanaho ry'ibigo by'inganda, ubucuruzi cyangwa serivisi, cyangwa wifuza kwinjira cyangwa kunoza ubumenyi bwe.

Ibikubiye mu masomo

1 – Ivugurura ry’imisoro – Imbogamizi n’amahirwe

• Ivugurura ry'imisoro: Amategeko, intego, imbogamizi n'amahirwe
• Imisoro itanu y'ibicuruzwa (ICMS, IPI, ISS, PIS na COFINS) izasimburwa n'imisoro ibiri y'inyongeramusaruro (TVA)
• • CBS - Umusanzu ku bicuruzwa na serivisi: Izahuza IPI, PIS na COFINS
  • IBS - Umusoro ku bicuruzwa na serivisi: Uzahuza ICMS (umusoro wa leta) na ISS (umusoro wa komini)
• Amabwiriza y'Ivugurura n'Igihe cyo Kurishyira mu Bikorwa
• Igipimo cya TVA cya leta, icya leta n'icya komini (CBS na IBS)
• IPI, PIS na COFINS: Irangizwa ryabyo guhera ku ya 01/01/2027
• • IPI (Umusoro ku bicuruzwa by’inganda) ikoreshwa gusa ku bikorwa byakozwe na Manaus Free Trade Zone
• Uburyo bwo kubara TVA ku bikorwa byo kugura no kugurisha
• Imisoro igomba kwishyurwa aho igenewe
• Imbogamizi zo kubaho ukurikije gahunda iriho ubu n'indi nshya mu myaka 7 iri imbere

2 - Incamake ya ICMS na ISS

• ICMS na ISS - Amategeko agenga urwego rw'igihugu n'amabwiriza muri buri ntara/umujyi
• Amategeko y'ibanze
• Ibirori bisoreshwa n'aho byakusanyirijwe imisoro
• Imbibi ku bubasha bwo gusoresha
• Ishingiro ry'Ibarura
• Igipimo cy'imisoro cya ICMS
• • Ibikorwa by'imbere mu gihugu
  • Ibikorwa hagati ya leta
  • Ibikorwa birimo ibikubiye mu mahanga
• Igipimo cy'umusoro kuri ISS (ntarengwa n'itariki ntarengwa)
• Imiterere idateranyije ya ICMS n'imiterere iteranyije ya ISS

3 – ICMS/ISS – Serivisi yo gutwara imizigo

• Inzira: akamaro mu kugena ubwoko bw'ubwikorezi n'umusoro ukwiye
• • Imisoro ya serivisi z'akarere (Ibibazo by'umusoro ku bakozi)
  • Imisoro hagati y'inzego za leta n'izigize intara (ICMS)
  • Mpuzamahanga (ibiranga ko nta misoro itangwa)
• Igikorwa cyo gusoresha kuri ICMS (TVA yo muri Brezili) n'inshingano z'uhagarariye ibicuruzwa ku mutwaro utwarwa
• • Aho gukusanyiriza
  • Abatwara ibicuruzwa batanditswe muri Leta
• Ishingiro ry'imibare
• • Agaciro ka serivisi
  • Ibikubiye mu ngingo bigenwa n'amategeko
  • Amafaranga y'imisoro: Ese ari mu ishingiro ry'ibarura cyangwa ntayo?
• Igipimo cy'umusoro
• • Ibikorwa by'imbere mu gihugu
  • Ibikorwa hagati y'inzego za leta n'ibikorwa hagati y'inzego za leta
  • Ibikorwa byakozwe n'abasora batari aba ICMS
  • Igipimo cy'umusoro gitandukanye
• Ingingo za CIF na FOB
• Uburyo bwo gukora
• • Kongera gukwirakwiza
  • Gutanga amasezerano y'akazi ku bandi
  • Gutwara abantu mu ndege
  • Guhagarara ahantu hatandukanye
  • Intermodal na Multimodal
• Kohereza mu mahanga serivisi zo gutwara abantu n'ibintu
• • Igitekerezo cyo kohereza mu mahanga
  • Ibisobanuro by'Inzego z'Imisoro za Leta
• Sisitemu yo gukoresha inguzanyo za ICMS
• • konti y'amashusho
  • Amahitamo ku nguzanyo yatanzwe
  • Gukuraho ibindi birego
  • Inguzanyo ya ICMS mu gikorwa cyo gutwara abantu n'ibintu
  • Inyigo y'amahitamo meza kurusha ayandi

4 – Ububiko Rusange (Amategeko agomba kubahirizwa n'Ububiko Rusange n'Uwabikije)

• Guhindura amategeko hakurikijwe ibikubiye mu Iteka rya Leta No 1,102/1903 hamwe
• • Inama z'Ubucuruzi za Leta
  • Ikigo cy'Imisoro cya Leta
  • Ishami rishinzwe imari ya leta
• Ibikorwa bihuriweho n'ibindi bikorwa
• • Serivisi zo gutwara abantu n'ibintu
  • Guteranya ibikoresho
  • Aho gutwara abantu
  • Inzu y'ishami
  • Ibindi
• Ibikorwa biteganyijwe mu Mabwiriza (ibisobanuro byihariye kuri buri gikorwa)
• • Imirimo igomba kubahirizwa mu kohereza ibicuruzwa
  • Imihango igomba kubahirizwa mu gihe cyo gusubiza ibicuruzwa
  • Gusubira mu bubiko rusange (bifatika cyangwa ikimenyetso)
  • Umutanga ibicuruzwa abishyira mu bubiko rusange bw'ububiko
  • Kohereza ibicuruzwa bivuye mu bubiko rusange bijya mu kindi kigo
  • Kwimura uburenganzira bw'ibicuruzwa bisigaye muri AG
  • Ibicuruzwa Bigenewe Koherezwa mu mahanga
  • Kwemeza Urwego rwihariye rw’imanza zitari ziteganyijwe mu mategeko
  • Igitekerezo cy'ubwiyongere bwa ICMS
  • Igipimo cy'umusoro
  • Ishingiro ry'imibare
• Inshingano za ICMS (umusoro ku bicuruzwa byo muri Brezili) ku bikorwa hagati ya leta
• • Igipimo cy'umusoro wa ICMS n'umutwaro ku bikorwa bikorerwa mu bubiko rusange
  • Kugaruza inguzanyo za ICMS
  • Kwishyura ICMS (umusoro ku bicuruzwa byo muri Brezili) wishyuwe mu bikorwa hagati ya leta
  • Hakenewe Ingingo y'Amasezerano igena uko Umucuruzi asubizwa ICMS (umusoro ku bicuruzwa byo muri Brezili) n'Umwohereza mu bubiko Rusange
• Ubwoko bwa serivisi zitangwa uretse (cyangwa nk'ubundi buryo bwo kubika)
• • Gufungura ishami hamwe n'umukozi ushinzwe ibijyanye n'ibicuruzwa
  • Amafaranga yafunzwe yo kubitsa (amategeko n'ibibujijwe)
  • Ibikorwa byo mu kigo
  • CD mu turere twatewe inkunga
  • Guhuza imizigo no kuyigabanya hakoreshejwe igitekerezo cya "transit in point"

5 – Ivugurura ry’imisoro (Ingaruka ku bijyanye n’ibicuruzwa by’inganda, ubucuruzi n’ibigo bya serivisi)

• Irangira ry'Ubutegetsi bw'Imigabane: (amasosiyete yose ubu azakora muri gahunda idashingiye ku bwisungane)
• • Ubusendere butari rusange: Icyo ari cyo n'ingaruka zacyo ku giciro cy'ibicuruzwa cyangwa serivisi
  • • Nta mbogamizi zihari ku bijyanye n'imiterere y'ibyo bigurwa (byaba ibicuruzwa cyangwa serivisi)
    • Nta gisabwa cy' "ingenzi" cyangwa "umwimerere" kugira ngo umuntu yishyure inguzanyo
    • Inguzanyo igarukira gusa ku "Imikoreshereze cyangwa Ikoreshwa ry'Umuntu ku Giti cye" (ibi bicuruzwa ni ibihe?)
  • Imisoro izabarwa "inyuma" aho kubarwa muri gahunda iriho ubu (imbere mu gihugu)
  • • Imisoro mishya (IBS na CBS) igomba gushyirwa mu nyandiko z'imisoro guhera ku ya 1 Mutarama 2026
  • Inguzanyo zishingiye ku kwishyura (witondere abatanga inguzanyo bafite imyenda y'imisoro itishyuwe)
  • Igihe cy'inzibacyuho kigiye kurangira icyo bise "Intambara y'Imari ya Leta"
  • • Amategeko ya leta yerekeye inyungu ku misoro aracyakurikizwa kugeza mu 2032 (amahirwe)
    • • Ibyiza by'imisoro bikunze kuboneka ubu
      • Akamaro k'inyungu z'umusoro ku bijyanye n'ibicuruzwa bikwirakwizwa
  • Hamwe n'ivugurura ry'imisoro, ibisobanuro bya "Logistics Networks" ntibizongera gushingira ku nyungu za Leta ku misoro.
  • • Irangira ry '"Ubukerarugendo bw'Imisoro": Inzira zigenwa hashingiwe ku musaruro.

Umwarimu

• Umunyamategeko
• Impamyabumenyi y'icyiciro cya kabiri cya kaminuza mu mategeko y'imisoro yavuye muri PUC-Campinas
• Umucungamari
• Uburambe bw'imyaka irenga 30 mu bijyanye n'imisoro ku bigo binini, harimo n'ibigo by'ubugenzuzi n'ubujyanama (PWC na KPMG); inganda n'ubucuruzi (ITW-Mapri, Novartis na Fareva) na Logistics (Logimasters, Dachser, Keepers na Intecom)

Amakuru y'ingenzi

Itariki: 10 na 11 Nzeri 2026

Amasaha: 8:30 za mu gitondo kugeza 12:30 z'umugoroba

Imiterere: kuri interineti

Umutwaro w'akazi: amasaha 8

Igiciro kirimo amasomo, ibikoresho, n'icyemezo cy'ikoranabuhanga.

Imiterere: Kohereza ubutumwa kuri interineti – Isomo rizaca kuri televiziyo imbonankubone, kandi abanyeshuri bashobora kurireba kuri mudasobwa ifite interineti. Mu gihe cy'amasomo, bizashoboka kuvugana n'umwarimu, kohereza ibitekerezo no gusobanura gushidikanya mu gihe nyacyo.

Aya mahugurwa ashobora kandi gukorerwa mu itsinda, haba imbonankubone cyangwa kuri interineti.

Kugira ngo ubone amakuru arambuye ku bijyanye n'amasomo y'imari n'imisoro, twandikire kuri telefoni kuri (11) 3230-2714 cyangwa ukoreshe iyi link: https://bit.ly/412lXkD