Simple the Federal one made possible many companies who had a relatively low invoicing, to change its conditions of Real Profit or Presumido.Logo, was not enclosed by SIMPLE the following taxes: Tax on Operations of Credit, Exchange and Insurance, or relative the Movable Headings or Values? IOF; Tax on Importation of Foreign Products? II; Tax on Exportation, for the Exterior, of National or Nationalized Products? IE; Income tax, relative to the payments or credits effected by the legal entity and to the gained incomes or liquid profits in applications of fixed or changeable income, as well as relative to the profits of capital gotten in the alienation of asset – TO GO in the source; Tax on the Agricultural Territorial Property? ITR; Provisory contribution on the Financial Movement? CPMF; Contribution for the Siking fund of the Time of Service? FGTS; Social contribution in charge of the employee, PIS/PASEP, Importation and COFINS – Importation In accordance with the Law in the 9,317/1996 has two types of restrictions to adhere to the Simple ones: how much to the invoicing and how much to the type of activity. Originally, the law established that only the establishments with rude annual invoicing of until R$ 120 a thousand (microcompanies) and those between R$ 120 a thousand and R$ 720 a thousand (small companies) could adhere to the simplified system of taxation. In 1998, by means of the Law n 9,732, the limit of invoicing of the small companies was raised for R$ 1,2 million. These limits had invigorated during nine years without being readjusted. In November of 2005, with the approval of the Law in the 11,196, the limits of rude invoicing had been duplicates: the microcompanies can have invoicing of until R$ the 240 a thousand and small companies of until R$ 2,4 million. With the duplication of the invoicing limits, the aliquot ones of contribution had been also modified, by means of the Provisional remedy n 275, of 29 of December of 2005.
When you to ask to a friend, ' ' Where it is its beach house? ' ' , the probability of you to hear Miami as reply is bigger to each day. Between March of 2010 the March of 2011, of all the property vendidos for foreigners in the region of Miami, 9% had been bought by Brazilians, only exceeded for the Canadians and Venezuelans. It is important to detach that the international customers represent 60% of the businesses made in this period. The chance for the Brazilians is resulted of a set of factors: the prices of the property in Brazil had never been so high, the prices of the property in Miami had retroacted for 2002 numbers and the Brazilian currency never so was valued front to the dollar? a valuation of almost 50% since 2008. Miami, together with Wools Vegas, was one of the main centers of the real estate crisis of 2008, but the year of 2011 is giving heating signals? first the 5 months of this year already show to an evolution in the 79% sales front to the 2010.
In Brazil he is more expensive the property in great centers of Brazil? So Paulo, Rio De Janeiro, Brasilia, etc.? they are more expensive than in any city in the United States. The Brazilian national average showed an increase next to 30% in the value of the property (only in the last year)? this average can arrive the next one to 50% of valuation in centers as So Paulo, in the same period. It bets in Flowery the chances and offers in the Flowery one are not only attracting the Brazilians who search its house or apartment of vacation in Miami, but also those that believe that the prices of the property had not suffered fall in the future. this is one of the main differences with regard to the American Canadians or another Latin: the Brazilian is adopting immovable an investing behavior of when purchase in the Flrida.
The real estate market of the Florida, that was one of the epicenters of the American real estate crisis, is what it all presents better signals of recovery of the country. Great part of this recovery is related the foreign purchasers and of these, good part is composed for Brazilian investors. Miami, Orlando and its regions, had always attracted thousand of Brazilian tourists, but the recent valuation of the Brazilian currency, the reduction of value of the American dollar, the high prices of the property in Brazil and the strong fall of the prices in U.S.A. (that the platforms had arrived daily pay-bubble), everything this in set, never created a seen condition previously, of the Brazilian investor to make excellent acquisitions of houses, apartments and until commercial property in the Florida. Beyond the pointed factors above, it is important to stand out the easiness and tranquility of the process of purchase of a property in the United States? perhaps the main ingredient of this recent success.
Napchan landmarks, real estate broker in Miami, that works in Immovable the Florida service (www.floridaimovel.com) a vestibule for Brazilians who think about buying in the Florida, comments: ‘ ‘ Some to the foreign purchaser does not exist restriction, all enjoys of the same rights, as they were Americanos’ ‘. Carlos Eduardo Hisses, also of the Immovable, complete Flrida: ‘ ‘ Although nothing to substitute the visit to the property, good party to suit can be lead long-distance ‘ ‘. Until the home loans it can be offered the foreigners? this can be another catalyzer of sales for Brazilians, mainly on account of the practiced minimum interests in the United States. The financial institutions that work with offer of home loans the foreigners, are, normally, financing 60% of the total value of the property, amortizing the balance in 15, 25 or 30 years. Although some institutions to facilitate to the point to accept payments originated in Brazil, the great majority still require that good part of the deep ones is in an American banking account? with, at least, the balance for payment of 6 months of the installments of the financing. The purchase process, normally, can last of two the three weeks? this if the payment will be at sight.
In case that the purchase is financed, this period can go up for 60 days. ‘ ‘ In the case of properties in situation of banking daily pay-liquidation (shorts sale) the stated periods could be more extensive, therefore the appreciations and approvals of the bank depend on envolvido’ ‘ , Napchan comments. Already exist many instruments to facilitate this process, services as the Immovable Flrida, presents until the search possibility online of properties? beyond prominences of condominiums, spreadings of photos and videos. The buying potential the conditions have all to base good part of its same decision before embarking for Miami.
With the arrival of the program My House My Life, the Brazilian real estate sector if set on fire. Financial institutions had flooded the market with home loans and had fomented the biggest movement of acquisition of property of the history of this country. Therefore, the prices of the property had gone off in last the 3 or 4 years, reaching rentabilidades the superior taxes the 100%, However, this same high of prices were not seen folloied in the auctions of property. In fact, in this secondary market of real estate acquisition, the prices of the property had suffered high well more modest, in the house of 15%, consolidating a highly attractive situation of discount for small investors, who buy at auction property for so low prices, that still they obtain to resell them, with good edge of profit, for competitive prices. In the real estate financings, the financed property is given as a pledge of the financing. Therefore, to if becoming defaulter in the financing, the debtor loses the property of its property stops the creditor of the financing, as foresees article 26 of Law 9,514/97, that he says the following one: ' ' Been successful and not paid, in all or part, the debt and consisting in deferred payment the fiduciary agent, will be consolidated, in the terms of this article, the property of the property on behalf of fiducirio' '.
Having the property of the property assured for the cited article above, the deserving institution of the financing is authorized to promote the alienation of the property, through auction or public bid, following the lines of direction disciplined for the Decree 70/66.Em the majority of the cases, these property still is busy for the debtors of the financing or lodgers of them, what it demands of 1.bidder some procedures judicial for inoccupation of the property or ousting of the inhabitant. Therefore, the property are auctionzed by up to 40% below of the market price, offering to the investors a discount that has all covered the expense with the Register of the Property, Writing and ITBI in the transference of property of the property, as well as expenditures pertaining to legal profession. Without a doubt, the auctions of property constitute an excellent alternative of investments. In times where the So Paulo Stock Exchange does not go so well, neither the public headings, the property of auctions can be the key to keep its money growing. To know more on the auctions of property, it visits the Blog Immovable of the Box.