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Decree No. 15.163 providing for the exemption from the VAT all foodstuff produced by family farmers for school feeding programme within the National Programme for Strengthening Family Agriculture.

Country
Type of law
Regulation
Source

Abstract
This Decree, consisting of 12 articles, amends Regulation 22 of the ICMS and establishes the exemption from VAT all foodstuff produced for school feeding programme, promoted by family farmers and rural family entrepreneur, or their organizations directly to the Teaching State and Municipal Departments or the basic education schools belonging to their respective education systems of the Program Food Acquisition - School Feeding Service, established by Federal Law No. 10.696, under the National School Feeding Programme, under Federal Law No. 11.947. This Decree only applies to: family farmers and rural organizations or their family entrepreneurs, owners of the Declaration of Qualification within the National Programme for Strengthening Family Agriculture - PRONAF.
Date of text
Entry into force notes
This Decree enters into force on the day of its publication.
Repealed
No
Source language

English

Legislation Amendment
No
Original title
Decreto n. 15163 - Procede à Alteração n. 22 ao Regulamento do ICMS e dá outras providências.