Decree 7,854, published in the Official Gazette of 4 December 2012 and effective as from this date, regulates the accelerated depreciation provided by Provisional Measure 582/2012.
For the purposes of corporate income tax, companies assessing their taxable income under the actual profit method are entitled to accelerated depreciation – calculated by applying the additional depreciation rate – of machinery, equipment, apparatus and instruments both new and acquired between 16 September 20…