Brazil

Decree No. 3.000 of March 26, 1999 (Income Tax Regulations)

Year of current version:	1999
Date of entry into force of original text:	June 17, 1999
Date of Text (Issued):	March 26, 1999
Type of Text:	IP Laws: issued by the Executive
Subject Matter:	Copyright and Related Rights (Neighboring Rights), Enforcement of IP and Related Laws, Industrial Property, IP Regulatory Body, Other, Patents (Inventions), Trademarks
Notes:	This Decree 'regulates taxation, inspection, collection and administration of the tax on income and earnings of any nature.' For IP-related provisions, see Articles 52, 325, 352, 353, 355 and 366. Este Decreto 'regulamenta a tributação, fiscalização, arrecadação e administração do Imposto sobre a Renda e Proventos de Qualquer Natureza.' Para as disposições relativas à propriedade intelectual, ver artigos 52, 325, 352, 353, 355 e 366.
Available Texts:
English	Decree No. 3.000 of March 26, 1999 (Income Tax Regulations)
Portuguese	Decreto n.° 3.000, de 26 de Março de 1999 (Regulamentos do Imposto de Renda) (Version with Automatic Translation Tool)
Related Legislation:	Relates to Law No. 8.383 of December 30, 1991 (Fiscal Reference Unit & Income Tax) (BR064) Law No. 3.470 of November 28, 1958 (Income Tax Law) (BR065) Decision No. 9/00 (Tax on Income of Corporations) (BR097)
WIPO Lex No.:	BR079