Excerpt from Law 10,637 – PIS/COFINS

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This document has been provided by the
International Center for Not-for-Profit Law (ICNL).

ICNL is the leading source for information on th e legal environment for civil society and public
participation. Since 1992, ICNL has served as a resource to civil society leaders, government
officials, and the donor community in over 90 countries.

Visit ICNL’s Online Library at
https://www.icnl.org/knowledge/library/index.php
for further resources and research from countries all over the world.

Disclaimers Content. The information provided herein is for general informational and educational purposes only. It is not intended and should not be
construed to constitute legal advice. The information contai ned herein may not be applicable in all situations and may not, after the date of
its presentation, even reflect the most current authority. Noth ing contained herein should be relied or acted upon without the benefit of legal
advice based upon the particular facts and circumstances pres ented, and nothing herein should be construed otherwise.
Translations. Translations by ICNL of any materials into other languages are intended solely as a convenience. Translation accuracy is not
guaranteed nor implied. If any questions arise related to the accuracy of a translation, please refer to the original language official version of
the document. Any discrepancies or differences created in the tr anslation are not binding and have no legal effect for compliance or
enforcement purposes.
Warranty and Limitation of Liability. Although ICNL uses reasonable efforts to include ac curate and up-to-date information herein, ICNL
makes no warranties or representations of any kind as to its a ccuracy, currency or completeness. You agree that access to and u se of this
document and the content thereof is at your own risk. ICNL discl aims all warranties of any kind, express or implied. Neither ICNL nor any
party involved in creating, producing or delivering this document shall be liable for any damages whatsoever arising out of access to, use of
or inability to use this document, or any e rrors or omissions in the content thereof.

This document has been provided by the
International Center for Not-for-Profit Law (ICNL).

ICNL is the leading source for information on th e legal environment for civil society and public
participation. Since 1992, ICNL has served as a resource to civil society leaders, government
officials, and the donor community in over 90 countries.

Visit ICNL’s Online Library at
https://www.icnl.org/knowledge/library/index.php
for further resources and research from countries all over the world.

Disclaimers Content. The information provided herein is for general informational and educational purposes only. It is not intended and should not be
construed to constitute legal advice. The information contai ned herein may not be applicable in all situations and may not, after the date of
its presentation, even reflect the most current authority. Noth ing contained herein should be relied or acted upon without the benefit of legal
advice based upon the particular facts and circumstances pres ented, and nothing herein should be construed otherwise.
Translations. Translations by ICNL of any materials into other languages are intended solely as a convenience. Translation accuracy is not
guaranteed nor implied. If any questions arise related to the accuracy of a translation, please refer to the original language official version of
the document. Any discrepancies or differences created in the tr anslation are not binding and have no legal effect for compliance or
enforcement purposes.
Warranty and Limitation of Liability. Although ICNL uses reasonable efforts to include ac curate and up-to-date information herein, ICNL
makes no warranties or representations of any kind as to its a ccuracy, currency or completeness. You agree that access to and u se of this
document and the content thereof is at your own risk. ICNL discl aims all warranties of any kind, express or implied. Neither ICNL nor any
party involved in creating, producing or delivering this document shall be liable for any damages whatsoever arising out of access to, use of
or inability to use this document, or any e rrors or omissions in the content thereof.

Law 10,637 of December 30 th, 2002 – PIS/ COFINS

Art. 8. Remain subject to the rules regarding the contribution to PIS(Social Integration Program)/Pasep
( Public Servant Fund) existing prior to this law, not being subject to the provisions of arts. 1 to 6:
I – legal entities referred to in §6, §8 and §9 of art. 3 of Law 9,718, of November 27
th, 1998 (paragraphs
introduced by Provisional Measure 2158 -35, of August 24
th, 2001) and Law 7,102 of June 20 th, 1983;
II – legal entities taxed based on actual or esti mated profits;
III – legal entities choosing for the Single Regimen (“Simples”);
IV – legal entities immune from taxes;
V – government bodies,
autarchies , federal, state and municipal public foundations and the
foundations whose creation has been authorize d by law referred to in art. 61 of the Act of Temporary
Constitutional Provisions of the 1988 Federal Constitution;
VI – (VETOED)
VII – the revenue from the operations:
a) referred to in item IV of §3 of art. 1; (see Law 11,727 June, 23
th,2008)
b) subject to tax substitutio n of PIS/Pasep contribution;
c) referred to in art. 5 of Law 9,716, of November 26
th , 1998;
VIII – the revenues from the provision of telecommunications services;
IX – (VETOED)
X – cooperative societies; (Included by Law 10.684 of May 30
th, 2003)
XI – the revenues from the provision of services of journalism companies and radio broadcasting and of
sound and pictures. (Included by Law 10,684 of May 30
th, 2003)
Art
. 9. (VETOED)