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STATE LAW
A tribute wins on January 31 with a 15% discount
Payment of the property tax for motor vehicles (IPVA) 2019, due on January 31, will offer a 15% discount for payment in cash or installments in up to five installments (without discount).
Under current legislation, some homeowners may be entitled to reductions, immunity, exemption and a reduction in the amount payable.
For this reason, the Secretary of State for Finance (Sefaz) warns taxpayers to check if they are part of the group entitled to these benefits. In case of immunity, it is intended for air, water and land vehicles belonging to the Union, States, Federal District and municipalities.
This group also includes: foundations, workers' unions, educational and welfare institutions, municipalities and foundations created and managed by the government or attached to religious temples.
Taxpayers entitled to exemption from the payment of the IPVA 2019 must fulfill the following conditions: ownership of agricultural machinery, earth-moving machinery, tractors and agricultural aircraft.
Other transportation included in the benefit: locomotive, wagon, fishing boat individual and professional fisherman), transit bus with accessibility ramp, tricycle, quadricycle, ambulances, vehicles over 20 years old manufacturing.
You are entitled to a 50% reduction of the IPVA calculation base on vehicles with a cubic capacity of less than or equal to 150 cm3 purchased from January 1, 2018, Decree No. 14.874 / 2017, dealers located in the State of Mato Grosso do Sul, accredited by the Union of Motor Vehicle Dealers of the State of Mato Grosso do Sul.
The basis of calculation for fiscal year 2018, relating to motor vehicles belonging to the fleet of natural and legal persons, registered in their name (pbadenger cars and SUVs, motorcycles, trolleys, trucks, buses and minibuses ) in the state with fleets of 30 or more vehicles subject to taxation.
In the case of trolleys, trucks, buses and micro-buses, they will increase from 2% of the Fipe Table to 1% for pbadenger cars and utilities from 3.5% to 2% and 2%. 1.5%.
The IPVA due by the owner or possessor, paraplegic or physically handicapped, unable to use the common model, is reduced by sixty percent (60%) compared to
This benefit must to be requested from the local Tax Agency (Agenfa), accompanied by a medical report from the State Department of Traffic (Detran) for the use of the motor vehicle exclusively for its use (Law 1.810 / 1997, art
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