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Download Profile (1492.0 KB, Pdf) State profiles 1 SERGIPE ARACAJU Overall rank (1–27) 8 Aggregate score (5 topics) 56.3 Starting a business (rank) 15 Doing Business score (0–100) 81.5 Procedures (number) 11 Time (days) 14 Cost (% of income per capita) 3.3 Paid-in minimum capital (% of income per capita) 0.0 Dealing with construction permits (rank) 24 Paying taxes (rank) 24 Doing Business score (0–100) 45.5 Doing Business score (0–100) 33.7 Procedures (number) 23 Payments (number) 10 Time (days) 347 Time (hours per year) 1,483 Cost (% of warehouse value) 1.4 TTCR (% of profit) 66.3 Building quality control index (0–15) 8.0 Postfiling index (0–100) 7.8 Registering property (rank) 18 Enforcing contracts (rank) 1 Doing Business score (0–100) 51.3 Doing Business score (0–100) 69.7 Procedures (number) 15 Time (days) 538 Time (days) 32 Cost (% of claim value) 23.3 Cost (% of property value) 3.3 Quality of judicial processes index (0–18) 12.5 Quality of land administration index (0–30) 12.5 1 Overall rank 8 Rank by indicator 15 18 24 24 Aggregate Doing Business score (5 topics) Starting Dealing with Registering Paying Enforcing a business construction property taxes contracts permits 56.3 Score by indicator 81.5 45.5 51.3 33.7 69.7 Source: Subnational Doing Business database. 2 SUBNATIONAL DOING BUSINESS IN BRAZIL 2021 STARTING A BUSINESS Procedure 9*. Update employees’ information with Social LIST OF PROCEDURES Security (Programa de Integração Social - PIS) Agency: Federal Savings Bank (Caixa Econômica Federal) Legal form: Limited Liability Company Paid-in minimum capital requirement: No minimum Time: 1 day Data as of: September 1st, 2020 Cost: No cost Procedure 1. Check the availability of the company name and Procedure 10*. Notify the General Cadaster of Employed and the feasibility of the location Unemployed Workers - CAGED - or eSocial Agency: Municipality / Commercial registry (via Redesim) Agency: Ministry of Economy Time: Less than one day (online procedure) Time: Less than one day (online procedure) Cost: No cost Cost: No cost Procedure 2. Apply for registration with the Federal Tax Procedure 11*. Register with the Employers’ Union and with Authority (Receita Federal) the Employees’ Union Agency: Federal Tax Authority Agency: Employers’ Union and Employees’ Union Time: Less than one day (online procedure) Time: 1 day Cost: No cost Cost: No cost Note: For detailed information on each procedure, see Procedure 3. Pay registration fees https://www.doingbusiness.org/brazil. Agency: Commercial bank Time: Less than one day (online procedure) Cost: No cost (fee included in procedure 4) Procedure 4. Register with the state commercial registry to complete registration with the federal, state and municipal tax authorities to obtain the National Corporate Taxpayer Registry (CNPJ) and the Company Registration Identification Number (NIRE) Agency: Commercial Registry Time: 2 days Cost: R$295 Procedure 5. Obtain a digital certificate (e-CNPJ) in order to issue electronic invoices Agency: Digital e-certifier Time: 2 days Cost: R$250 Procedure 6. Obtain a temporary operations license Agency: Municipal Secretariat of Finance Time: 5 days Cost: No cost Procedure 7. Obtain a definitive operations license Agency: Municipal Secretariat of Finance Time: Less than one day (online procedure) Cost: No cost Procedure 8. Pay the operating fee Agency: Commercial bank Time: Less than one day (online procedure) Cost: R$558.96 Sergipe Source: Subnational Doing Business database. * Simultaneous with previous procedure State profiles 3 DEALING WITH CONSTRUCTION PERMITS Procedure 10*. Submit project for analysis by Fire LIST OF PROCEDURES Department and obtain report Agency: Fire Department Estimated value of warehouse: R$1,674,131 Data as of: September 1st, 2020 Time: 60 days Cost: R$2,383 [(TU: Tax Unit) 55 TU] Procedure 1. Request and obtain a land ownership certificate from the property registry Procedure 11. Request and obtain construction permit Agency: Property registry Agency: Municipal Works and Urbanization Company (Municipality) Time: 3 days Time: 90 days Cost: R$86 [Property registry fee: R$71.86 + Justice expense fund fee Cost: R$5,632 (R$4.30/m² + Processing fee: R$22.08 + Filing fee: R$17.26) (FERD): R$14.37] Procedure 12*. Register construction at the National Registry Procedure 2. Perform consultation of suitability for of Construction Works (CNO) construction Agency: Federal Revenue Service Agency: Municipal Works and Urbanization Company (Municipality) Time: Less than one day (online procedure) Time: 15 days Cost: No cost Cost: R$238 Procedure 13. Receive inspection from Labor Public Procedure 3. Obtain results of soil study Attorneys’ Office Agency: Private agency Agency: Labor Public Attorneys’ Office Time: 15 days Time: 1 day Cost: R$5,000 Cost: No cost Procedure 4*. Obtain a topographic survey Procedure 14. Request inspection from Fire Department Agency: Private licensed company Agency: Fire Department Time: 7 days Time: 1 day Cost: R$2,500 Cost: No cost Procedure 5*. Obtain Technical Term of Responsibility (ART) Procedure 15. Receive inspection from Fire Department or Technical Report of Responsibility (RRT) Agency: Fire Department Agency: Engineers Syndicate (Crea) or Architects Syndicate (Cau) Time: 1 day Time: 3 days Cost: No cost Cost: R$234 (Fixed price for contracts over R$15,000.01) Procedure 16. Obtain Fire Department Certificate Procedure 6*. Request and obtain Debt Clearance Certificate (CND) Agency: Fire Department Time: 45 days Agency: Secretary of Finance (Municipality) Cost: R$169 [(TU: Tax Unit) 3.9 TU] Time: Less than one day (online procedure) Cost: No cost Procedure 17*. Request and connect to water and sewage Procedure 7*. Receive an inspection from Municipality to Agency: Water and Sewerage Agency verify the measures of the land plot Time: 30 days Agency: Municipal Works and Urbanization Company (Municipality) Cost: R$440 [Water connection (commercial category): R$87.20 (minimum) Time: 1 day + R$15.40/m² + Sewage connection: 0.8 * Water connection cost] Cost: R$640 Procedure 18*. Obtain Certificate of Tax Payment Procedure 8*. Request and obtain water and sewage project Agency: Secretary of Finance (Municipality) approval Time: 1 day Agency: Water and Sewerage Agency Cost: No cost Time: 30 days Sergipe Cost: R$199 (Technical feasibility: R$199.39) Procedure 19. Request final inspection from Municipality Agency: Municipal Works and Urbanization Company (Municipality) Procedure 9*. Request and obtain environmental license Time: 1 day Agency: Secretary of Environment (Municipality) Cost: No cost Time: 135 days Cost: R$603 (Fee for simplified permit) Source: Subnational Doing Business database. * Simultaneous with previous procedure 4 SUBNATIONAL DOING BUSINESS IN BRAZIL 2021 Procedure 20. Receive final inspection from Municipality BUILDING QUALITY CONTROL INDEX Agency: Municipal Works and Urbanization Company (Municipality) Time: 1 day Score Cost: No cost Building quality control index (0–15) 8.0 Procedure 21. Obtain certificate of occupancy (“Habite-se”) Quality of building regulations index (0–2) 1.0 Agency: Municipal Works and Urbanization Company (Municipality) Quality control before construction index (0–1) 1.0 Time: 30 days Quality control during construction index (0–3) 0.0 Cost: R$954 [Fixed value (buildings over 1,000 m² for single family housing, commercial, mixed or institutional use)] Quality control after construction index (0–3) 3.0 Liability and insurance regimes index (0–2) 1.0 Procedure 22. Close CNO registration and obtain debt clearance certificate Professional certifications index (0–4) 2.0 Agency: Federal Revenue Service Note: For a list of all components, questions and results on this index, refer to Time: Less than one day (online procedure) the “Quality indexes details” section. Cost: No cost Procedure 23. Register building with the property registry Agency: Property registry Time: 18 days Cost: R$4,366 (Registration fee) Note: For detailed information on each procedure, see https://www.doingbusiness.org/brazil. REGISTERING PROPERTY Agency: Municipal tax authority (Secretaria Municipal da Fazenda) LIST OF PROCEDURES Time: 2 days Cost: No cost Estimated property value: R$1.674.131,16 Data as of: September 1st, 2020 Procedure 5*. Obtain company certificate of good standing Procedure 1. Obtain certificate of dispute (Certidão de (Certidão Simplificada da Empresa) Protesto de Títulos e Outros Documentos de Dívida) Agency: Commercial registry (Junta Comercial do Estado de Sergipe) Agency: Dispute registry (1º Tabelionato de Protesto de Títulos) Time: 2 days Time: 3 days Cost: R$47 Cost: R$59.83 [R$49.86 for registrar fees + R$9.97 for FERD (20% of the registrar fees)] Procedure 6*. Obtain state justice certificates (Certidões Negativas de Ações Cível, de Execução Fiscal, de Execução Patrimonial, de Falência, Concordata, Recuperação Judicial e Procedure 2*. Obtain certificate of dispute (Certidão de Extrajudicial e Penal) Protesto de Títulos e Outros Documentos de Dívida) Agency: State Justice Court (Tribunal de Justiça do Estado de Sergipe) Agency: Dispute registry (2º Tabelionato de Protesto de Títulos) Time: Less than one day (online procedure) Time: 3 days Cost: No cost Cost: R$59.83 [R$49.86 for registrar fees + R$9.97 for FERD (20% of the registrar fees)] Procedure 7*. Obtain labor justice certificate (Certidão de Ações Trabalhistas) Procedure 3*. Obtain ownership and no-lien certificate (Certidão Conjunta de Inteiro Teor de Matrícula e Negativa de Agency: Regional Labor Court (Tribunal Regional do Trabalho da 20ª Região)
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