World Intellectual Property Organization

Brazil

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

Shortcuts

Brazil

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) Decree No. 3.000 of March 26, 1999 (Income Tax Regulations), Complete document (pdf) [1901 KB]

Portuguese

Decreto n.° 3.000, de 26 de Março de 1999 (Regulamentos do Imposto de Renda) Decreto n.° 3.000, de 26 de Março de 1999 (Regulamentos do Imposto de Renda), Complete document (htm) [3939 KB] (Version with Automatic Translation Tool)

Related Legislation:
WIPO Lex No.:BR079

Explore WIPO