20:24 Jun 4, 2019 |
Portuguese to English translations [PRO] Human Resources / Industry | |||||
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| Selected response from: Gilmar Fernandes United States Local time: 06:27 | ||||
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Summary of answers provided | ||||
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4 +4 | Accident Prevention Factor |
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Accident Prevention Factor Explanation: http://www.mondaq.com/brazil/x/290590/tax authorities/Regula... In January 2003, article 10, Law no. 10,666/2003 had enacted the Prevention Accident Factor – "FAP" (a multiplication factor of SAT) to permit the evaluation of the risk degree of each legal entity and to establish a specific SAT tax rate for each company (New SAT Rate = SAT x FAP). In view of that, on February, 2007, the Decree no. 6,042/2007 regulated the possibility to specifically evaluate the risk degree of each legal entity by means of the application of the so called Accident Prevention Factor – "FAP" (a multiplication factor that varies from 0.5 to 2 points). https://community.intelex.com/explore/posts/safeopedia-defin... |
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