Sponsor
BORIS AND RUFUS
AUDIO VISUAL LAW - 8.685/93
USE OF INCOME TAX
The Audio Visual Law allows granting tax incentives to individuals and legal entities that acquire so-called Certificados de Investimento Audiovisual. This process allows the investment to be up to 100% deductible from the Income Tax, limited to 4% of the IR due, for legal entities. The disbursement can be deducted as an operating expense, excluding the amount invested in LALUR, reducing the calculation basis for the IR itself and the IR surcharge.
BORIS AND RUFUS – CHRISTMAS IN BLUMENAU
FEDERAL CULTURE INCENTIVE LAW
8,313/91 - Decree 10,755/21
It allows individuals and companies to make contributions to projects with tax incentives, in the form of a discount on their Income Tax. Incentives for projects can be in the form of donations or sponsorships. What differentiates the two mechanisms is that, in sponsorship, the sponsor aims to promote their brand or image, which is associated with the cultural project. The amount to be deposited can be up to 6% of the amount of your tax due for sponsorship or donation until the last business day of the year in the project account.
