BRAZILIAN TAX LAWS
The Federal Constitution, articles 145 to 162, details the Brazilian Tax System. The Constitution establishes which taxes may be created, which level of government (Union, States or municipalities) is competent for each tax, the limitations on the taxing power, and the way that some of the revenues must be shared.
The article 146 determines that a suplementary law should establish general taxing rules. Such law is law nr., most often referred to as the Codigo Tributario Nacional - CTN (Federal Tax Code). Many of the articles of CTN were over ruled by posterior legislation (particularly those regulating State and municipal taxes), but the sections about general tax rules are still valid.
The States have competence to establish only three taxes (on heritages, on vehicles and on transactions of goods and services), but, because each State has autonomy to legislate, there is plenty of laws, decrees and other legal pieces about State taxes. For more information about State taxes, visit the official websites, which can be found by drilling down the geography section of this site.
Read more about Tax in Brazil.
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