Hello, This is Tokyo Consulting Firm Brazil\u2019s Blog.
\nWe are posting about \u201cBrazil: IPI Suspension \u2013 Who has this benefit\u201d in this time.<\/p>\n

In the first place, before we start to talk about IPI suspension (Suspens\u00e3o do IPI), we must first understand that suspension is the transfer of the moment of incidence, that is, postpone the moment of its collection, without changing the taxable person meaning responsible to collect the tax.
\nThe benefit of the IPI suspension is regulated by laws 9826\/99 art. 5th and 10637\/02 art. 29th differs that manufacturers of self-propelled (Assemblers) and industrial establishments (Sistemista) manufacturers of components, chassis, bodywork, parts and pieces for self-propelled products have the benefit of IPI suspension, where it stands out in IN 948:<\/p>\n

CHAPTER I – SELF-PROTECTED PRODUCTS
\nArticle 2 – The components, chassis, bodywork, accessories, parts and pieces purchased for use in the industrialization of self-propelled products falling within codes 84.29, 84.32, 84.33, 87.01, 87.02, 87.03, 8704.10.00, 8704.2, 8704.3, 87.05, 87.06 and 87.11 of TIPI.<\/p>\n

This chapter of IN 948 is intended to clarify that companies that will carry out the industrialization of self-propelled products, known as assemblers, obtain the right to purchase components, chassis, bodywork, accessories, parts and will leave the industrial establishment with IPI suspension.<\/p>\n

CHAPTER II – COMPONENTS, CHASSIS, BODIES, PARTS AND PARTS FOR SELF-PROPELLED PRODUCTS
\nArticle 5 – The raw materials, intermediate products and packaging materials will be exited from the industrial establishment with IPI suspension when purchased by an industrial establishment, predominantly of components, chassis, bodywork, parts and pieces for the industrialization of self-propelled products classified 8432.40.00, 8432.80.00, 8433.20, 8433.30.00, 8433.40.00, 8433.5 and 87.01 to 87.06 for TIPI.<\/p>\n

Following this, this second chapter understands and demonstrates that the entire supply chain, known as “sistemista”, has the right to the suspension of IPI, as well. Both at the entrance and at the exit. In a single paragraph, it is determined that in order to have such an effect and enjoy the benefit, the acquiring establishments must present an “IPI Suspension Letter”.
\nWith the above quotes it is understood that the entire supply chain that an assembler needs to carry out its industrialization can use the IPI suspension once it has full science and consistency in accordance with current legislation.<\/p>\n

Para iniciarmos este breve relato de suspens\u00e3o de IPI, antes devemos entender que suspens\u00e3o \u00e9 a transfer\u00eancia do momento da incid\u00eancia, ou seja, postergar o momento da sua cobran\u00e7a, sem que se altere o sujeito passivo.
\n\tO benef\u00edcio da suspens\u00e3o do IPI regido pelas as leis 9826\/99 art. 5\u00ba e 10637\/02 art. 29\u00ba difere que os fabricantes de autopropulsados (Montadoras) e os estabelecimentos industriais (Sistemista) fabricantes dos componentes, chassis, carro\u00e7arias, partes e pe\u00e7as para os produtos autopropulsados possuem o benef\u00edcio de suspens\u00e3o do IPI, onde destaca-se na IN 948:<\/p>\n

CAP\u00cdTULO I – DOS PRODUTOS AUTOPROPULSADOS
\nArt. 2\u00ba Sair\u00e3o do estabelecimento industrial com suspens\u00e3o do IPI os componentes, chassis, carro\u00e7arias, acess\u00f3rios, partes e pe\u00e7as, adquiridos para emprego na industrializa\u00e7\u00e3o dos produtos autopropulsados classificados nos c\u00f3digos 84.29, 84.32, 84.33, 87.01, 87.02, 87.03, 8704.10.00, 8704.2, 8704.3, 87.05, 87.06 e 87.11 da TIPI.<\/p>\n

Este cap\u00edtulo da IN 948 trata-se de esclarecer que as empresas que venham a realizar a industrializa\u00e7\u00e3o dos produtos autopropulsados, conhecidas como montadores, obt\u00e9m do direito de adquirir com suspens\u00e3o do IPI os componentes, chassis, carro\u00e7arias, acess\u00f3rios, partes e pelas e que sair\u00e3o do estabelecimento industrial com suspens\u00e3o do IPI.<\/p>\n

CAP\u00cdTULO II DOS COMPONENTES, CHASSIS, CARRO\u00c7ARIAS, PARTES E PE\u00c7AS PARA PRODUTOS AUTOPROPULSADOS
\nArt. 5\u00ba Sair\u00e3o do estabelecimento industrial com suspens\u00e3o do IPI as mat\u00e9rias-primas, os produtos intermedi\u00e1rios e os materiais de embalagem, quando adquiridos por estabelecimento industrial fabricante, preponderantemente, de componentes, chassis, carro\u00e7arias, partes e pe\u00e7as para industrializa\u00e7\u00e3o dos produtos autopropulsados classificados nas posi\u00e7\u00f5es 84.29, 8432.40.00, 8432.80.00, 8433.20, 8433.30.00, 8433.40.00, 8433.5 e 87.01 a 87.06 da TIPI.<\/p>\n

Dando sequ\u00eancia, este segundo cap\u00edtulo entende e demonstra que toda a cadeia produtiva, conhecidas como \u201csistemista\u201d, possuem o direito da suspens\u00e3o do IPI, tamb\u00e9m. Tanto na entrada quanto na sa\u00edda. Em par\u00e1grafo \u00fanico determina-se que para surgir tal efeito e gozar do benef\u00edcio os estabelecimentos adquirentes devem apresentar \u201cCarta de Suspens\u00e3o de IPI\u201d. <\/p>\n

Com as cita\u00e7\u00f5es acima entende-se que toda a cadeia de fornecedores que uma montadora precisa para realizar a sua industrializa\u00e7\u00e3o, pode utilizar-se da suspens\u00e3o do IPI, uma vez que esta possua total ci\u00eancia e coer\u00eancia em acordo com a legisla\u00e7\u00e3o vigente.<\/p>\n

 <\/p>\n

 <\/p>\n

\u4ee5\u4e0a<\/p>\n

\u6ff1\u54b2\u514b\u5fc3<\/p>\n","protected":false},"excerpt":{"rendered":"Hello, This is Tokyo Consulting Firm Brazil\u2019s Blog. We are posting about \u201cBrazil: IPI Suspension \u2013 Who has thi […]","protected":false},"author":1,"featured_media":854,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[22,18],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2018\/12\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycDV-im","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1138"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/comments?post=1138"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1138\/revisions"}],"predecessor-version":[{"id":1139,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1138\/revisions\/1139"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media\/854"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media?parent=1138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=1138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=1138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}