Institutional Presentation Appendix - WITSA
Institutional Presentation Appendix - WITSA
Institutional Presentation Appendix - WITSA
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Legal Environment Development<br />
Software Promotion Law<br />
• Who can access?<br />
IT Companies Requirements:<br />
• 50% minimum of the activities promoted<br />
• Quality Certifications<br />
• Export at least 8% of Total Turnover<br />
• Invest in R & D at least 3% of Total Turnover<br />
• How does the law impact on industry?<br />
• 70% labor taxes as a fiscal credit.<br />
• 60% Exemption income tax.<br />
• Fiduciary Fund of Promotion of the Software Industry (Fonsoft).<br />
© CESSI, 2012. Prohibida su reproducción<br />
9/5/2012 6<br />
total o parcial sin autorización.