No its not VAT. Vat is a Europe thing. That doesn't mean that rip off tax doesnt exist outside the Eurozone, what they call it does not matter. Brasil has a huge tax on sale of Bitcoin and it really kill the deal.
I'm not sure what you are referring to or what are your sources. Today there is no tax on sale of Bitcoin in Brazil.
There is capital gain taxes as part of regular income, but the purchase/sale of bitcoin is not taxed.
I live in Brazil and, like
dive said, there is no "tax" on each purchase or sale of bitcoin. Bitcoin is NOT regulated in Brazil. The exchanges each have their own transaction fees but THERE IS NO BITCOIN-SPECIFIC GOVERNMENT TAX.