The complexity of the Brazilian tax system is a huge concern of Brazilian accountants and tax advisors. They are aware of its complications. For some companies and individuals the tax bill is a nightmare. 

This page lists the main Brazilian tax laws.

Taxes

Taxes	Type	Number	Date
INSS – Social Security	Decree (Regulation)	3.048	May 6, 1999
ITR – Rural Property Tax	Decree (Regulation)	4.382	February 19, 2002
PIS/PASEP and COFINS – Taxes on Gross Revenue	Decree (Regulation)	4.524	December 17, 2002
CPMF – Tax on Financial Transaction	Decree (Regulation)	6.140	July 3, 2007
IOF – Tax on Financial Transaction	Decree (Regulation)	6.306	December 14, 2007
Import Duty	Decree (Regulation)	6.759	February 5, 2009
IPI – Tax on Manufactured Products	Decree (Regulation)	7.212	June 15, 2010
IRPJ – Income Tax	Decree (Regulation)	9.580	November 22, 2018
PIS/PASEP – Tax on Gross Revenue	Complementary Law	7	September 7, 1970
COFINS – Tax on Gross Revenue	Complementary Law	70	December 30, 1991
ICMS – Value-Added Tax	Complementary Law	87	September 13, 1996
ISS – Sales Tax on Services	Complementary Law	116	July 31, 2003
ISS – Sales Tax on Services	Complementary Law	157	December 29, 2016
CSLL – Income Tax	Law	7.689	December 15, 1988
PIS/PASEP and COFINS – Taxes on Gross Revenue	Law	9.718	November 27, 1998
PIS/PASEP – Tax on Gross Revenue	Law	10.637	December 30, 2002
COFINS – Tax on Gross Revenue	Law	10.833	December 29, 2003
PIS/PASEP and COFINS – Taxes on Imports	Law	10.865	April 30, 2004

Other laws

Topic	Type	Number	Date
Brazilian Tax Code	Complementary Law	5.172	October 25, 1996
Compliance	Decree / Regulation	7.574	September 29, 2011
Corporation	Law	6.404	December 15, 1976
Corporation and Large Companies	Law	11.638	December 28, 2007
RTT – Transitional Tax Regime application	Law	11.941	May 27, 2009
RTT – Transitional Tax Regime termination	Law	12.973	May 13, 2014