IPVA
Legislation: Decree Law 397/68: created the federal road tax. Rate: 0.5% of the value of the vehicle. Decree Law 999/96: It turned into road tax road tax only (TRU) with the same rate of the previous decree. It was declared unconstitutional because it did not rate profile, had specific assumptions.
EC 27/85 (FC 1967) gave jurisdiction to the states to introduce the automobile taxes.
CF 1988, Article 155, III: the responsibility of the states IPVA.
Concepts: = vehicle motor vehicle equipped with mechanisms of self-propulsion. Supreme Court decided that there is no impact aircraft and ships, land vehicles only.
EC 42/03 adds § 6 of Article 155, CF: IPVA have minimum rates set by the Senate, seeking to avoid the tax wars. To date not fixed. May have different rates depending on the use (passenger, cargo - a sense of purpose) or type (depending on the fuel or engine power)
Article 158, CF: belongs to the municipalities (where the vehicle is licensed) 50% of automobile taxes collected.
Rule incidence matrix:
a) Criteria material: be + + motor vehicle owner
b) Space: DEPED delei state. As a rule the territory of the housing are
c) Time: SP: = new vehicle acquisition date - taxable event. You pay automobile taxes proportional to the time remaining to finish the year. Vehicles used: Day 1 of each year. Vehicles imported: date of customs clearance.
d) Personnel: active subject: the state that produced the law or who has delegated tax capacity. In SP the taxpayer is the owner and someone who is responsible for tax is in place.
e) Value: basis for calculation: the value of the vehicle (or table of Invoice FIPE) and rate, fixed by law, respecting the minimum and can be differentiated by type and use.
Source: # http://pt.shvoong.com/law-and-politics/taxation-law/2166212-ipva/ ixzz1d1vEnzbc