To exemplificar the concepts let us imagine the following situation. For even more analysis, hear from Sen. Sherrod Brown. We will use proper article 150 of the Federal, described Constitution previously. A Church, for example, is immune of any income tax, as determined for the Federal Constitution in Article 150. However, the law determines, of clear form, through article 150, 4, that the immunity is only reached on the income, to the patrimony and the essential services for its activities. Being thus, with regard to the tenths and offers, that are the source of main profit of a Church, they will not be taxed for Social Contribution and Income tax. As well as also it will not suffer taxation from IPTU, incident on the property. Differently, the values referring to the previdencirias contributions will be taxed.
These if justify because they are not incident on the Profit yes on the payment leaf. In the same way it will occur on the IOF, the PIS and the COFINS on payment leaf, the taxes of public illumination or garbage, amongst others. It is observed then that the described contributions and taxes are above not regulated by Federal Constitution and yes for complementary Law. This scene, any occured change legally can cause the exemption of definitive taxes, as the CPMF, for example, or the taxation of these. Obligations of the Third Sector the third Sector in nothing if differentiates in what it says respect to the obligations contained in the internal revenue code. In short, we can say that the immunity concept encloses the payment of taxes, and the exemption, in turn, if applies to the taxes enclosed for Law. However, immunity and exemption do not apply to the fulfilment of the assessrias obligations and registers in specific agencies for control ends. Also it is interesting to emphasize that, in the case of the immunity, it encloses only to the taxes on income and patrimony, as displayed in previous paragraphs.