A Responsabilidade Tributária pelo Imposto de Renda na Fonte nos Programas de Marketing de Incentivo

Abstract

This article analyzes tax liability regarding withholding income tax levied on rewards derived from incentive marketing programs, paid to its beneficiaries with electronic cards. Companies which have civil obligation to reward the beneficiaries that achieved the goals pre-established on a campaign regulation have tax liability to withhold and pay the income tax levied on incentive marketing campaigns, despite the fact that the payment is made by marketing agencies hired to promote the campaigns.