In this ebook, we present the main changes related to the bullet points below, indicating some points that deserve upgraded attention.

IOF CREDIT

  • Credit operations carried out by companies in general
  • Simples Nacional
  • Credit Unions

IOF EXCHANGE

  • Transactions with international credit and debit cards, prepaid cards and traveler's checks
  • Operations of remittance of funds to the account of a Brazilian taxpayer offshore remittances (availability, including for family members such as spouse, partner and relatives) and purchase of foreign currency in cash
  • Operations of remittance of funds by individuals (availability) jointly with the purpose of investments
  • External credit operations
  • Operations for the transfer of resources offshore remittances (outflow)

IOF SEGUROS

  • Life insurance plan with survivorship coverage