Brazil issued Normative Instruction 1,396/2013 on 30 September 2013.This Instruction regulates the administrative procedure to consult the federal tax authority on the interpretation of the tax and customs legislation concerning taxes administered by the federal tax authority. This Instruction also deals with the classification of services, intangibles and other transactions that have an impact on the taxpayer’s equity.
Normative Instruction 1,396/2013 was published in the Official Gazette of 17 September 2013.
