The Regional Superintendence of the Brazilian Revenue Service of the 7th Tax Region (SRRF3ª), through answer to enquire process n. 408 of December 13, 2012, brought clarifications about the tax measures granted within the scope of the World Cup and Confederations Cup.
First it argues that the FIFA services provider domiciled abroad to be entitled to the tax and customs exceptional treatment in the operations related to the events (World Cup and Confederations Cup) has to be previously qualified by the Brazilian Revenue Service.
The goods and equipment items imported for such events, by one of the persons referred to in items of sole paragraph of art. 1, RFB Ruling Instruction n. 1.293/2012, qualified to operate the Siscomex, may be admitted in the Country under the Special Temporary Admission Customs Regime (total suspension of the payment of federal taxes). Only those persons, after qualification, may enjoy the specific treatment given to goods for such events.
Moreover, it clarifies that there is no legal provision or rule supporting the transfer of durable goods for such events, imported by a FIFA services provider domiciled abroad, under the temporary admission regime, to a FIFA services provider domiciled in the Country, which is not entitled to such tax treatment.
In fact, the opinion stated that the importation of goods under the temporary admission regime is not consistent with the permanence thereof in the Country by means of a lease agreement executed between the beneficiary of the special customs regime and the legal entity domiciled in the Country.
In fact, the goods imported under a lease are subject, upon entry in the customs territory, to the general rules that govern the regular importation regime, with the full payment of the taxes applicable to the operation.
Finally, it argues that the goods used in the company´s operation that have been imported under lease are subject to the reduction to zero of the PIS-Importation rate and Cofins-Importation rate applicable to the amount paid to the individual or legal entity domiciled abroad as a counterpart of the lease (Law n. 10.865/2004, §14 of article 8).
(Enquire Solution n. 408, Dec. 13.2012, DOU-I, Jan. 10.2013).