Decree No. 5195 further regulating Law No. 10.925 on Social Integration Programmes (PIS) and Training Programmes (PASEP) affecting the import and commercialization of agrochemicals and other agricultural products.
This Decree, composed of three articles, implements Law No. 10.925 reducing tax rates of Social Integration Programmes (PIS) and Training Programmes for the Public Servants (PASEP) affecting the import and commercialization of fertilizers and other agricultural products within the internal market. In particular, the Decree adopts provisions concerning the elimination of the contributions required by PIS/PASEP on the import and internal trade for certain manures, fertilizers, agricultural and livestock defensives, mentioned in article 1 of Law 10.925.