Statements (30)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
state governments
|
| gptkbp:appliesTo |
gptkb:energy
telecommunications goods services imported goods transportation services interstate transactions |
| gptkbp:compatibleWith |
exports
|
| gptkbp:country |
gptkb:Brazil
|
| gptkbp:dataCollected |
each stage of circulation
|
| gptkbp:establishedIn |
1966
|
| gptkbp:excludes |
books
medicines some basic food items |
| gptkbp:fullName |
Imposto sobre Circulação de Mercadorias e Serviços
|
| https://www.w3.org/2000/01/rdf-schema#label |
ICMS
|
| gptkbp:legalBasis |
gptkb:Brazilian_Constitution
|
| gptkbp:notableCollection |
Brazilian states
|
| gptkbp:purpose |
state revenue
|
| gptkbp:rateRange |
7% to 18% (varies by state and product)
|
| gptkbp:rateType |
variable
ad valorem |
| gptkbp:replacedBy |
Imposto sobre Vendas e Consignações (IVC)
|
| gptkbp:taxStatus |
indirect tax
|
| gptkbp:bfsParent |
gptkb:Microempreendedor_Individual
gptkb:ICMS_(Security_Committee) gptkb:International_College_of_Management,_Sydney |
| gptkbp:bfsLayer |
7
|