GUIDANCE FROM THE RANKING DOS POLÍTICOS COUNCIL
Yes
Points for votes aligned with the guidance
10
Amends Complementary Law No. 123, of December 14, 2006, to allow for the calculation of credits for micro-enterprises and small businesses opting for the Simples Nacional (Simplified National Tax Regime), in the event of total or partial refund of residual tax remaining in the production chain of exported goods.
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