Ex-tarifario es una concesión tarifaria que reduce la alícuota de Impuesto de Importación de bienes de capital (BK) y bienes de informática (BIT) a 2% (ante una alícuota media próxima a 14% para este tipo de producto). Se trata de un excelente beneficio, sobre todo considerando que esta reducción tiene impacto en los diversos impuestos subsecuentes: IPI, PIS, COFINS e ICMS.
Desafortunadamente, en la óptica del importador, éste no es muchas veces un beneficio automático. Aunque el bien a ser importado presente “BIT” Y “BK” en la Tarifa Externa Común del Mercosur (TEC), normalmente es necesaria una petición para que él se encuadre en el beneficio de la reducción de impuesto.
Diferente de los Acuerdos Tarifarios, el beneficio del ex-tarifario alcanza cargas producidas en cualquier país, pero existe una restricción para su utilización: no puede haber producción nacional del bien.
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Date: July 2014
Client: Round Icons
Category: Graphic Design
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Startup Framework is a website builder for professionals. Startup Framework contains components and complex blocks (PSD+HTML Bootstrap themes and templates) which can easily be integrated into almost any design. All of these components are made in the same style, and can easily be integrated into projects, allowing you to create hundreds of solutions for your future projects.
Treehouse is a free PSD web template built by Mathavan Jaya. This is bright and spacious design perfect for people or startup companies looking to showcase their apps or other projects.
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Start Bootstrap's Agency theme is based on Golden, a free PSD website template built by Mathavan Jaya. Golden is a modern and clean one page web template that was made exclusively for Best PSD Freebies. This template has a great portfolio, timeline, and meet your team sections that can be easily modified to fit your needs.
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Escape is a free PSD web template built by Mathavan Jaya. Escape is a one page web template that was designed with agencies in mind. This template is ideal for those looking for a simple one page solution to describe your business and offer your services.
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Dreams is a free PSD web template built by Mathavan Jaya. Dreams is a modern one page web template designed for almost any purpose. It’s a beautiful template that’s designed with the Bootstrap framework in mind.
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