An overview on Brazilian Tax Species






Social Contribution on Net Profits


According to the Law 7.689/1998, the calculation basis is the result of the business before the consideration of the IRPJ, and shall consider the same tax regime, and period of payment, used to pay the Income Tax. The percentage for the most of economical activities is of 9%, but can be even 20% in case, e.g., of Banks.


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Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil