Knowing how to calculate IRPJ correctly is one of the main responsibilities of a business. After all, failure to pay corporate taxes can result in serious penalties.
This obligation, which applies to businesses of various sizes, requires attention to the rules and deadlines established by the Federal Revenue Service. Its calculation may seem complex, as it varies according to the tax regime chosen.
Therefore, in this article, find out how corporate income tax is calculated, the rules for calculation and a practical step-by-step guide to complying with this tax obligation accurately. Check it out!
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Who needs to declare IRPJ?
Corporate Income Tax ( IRPJ) is a uae whatsapp number data tax for all Brazilian companies. It must be declared regardless of the size or legal form of the company.
Therefore, it includes everything from limited and joint-stock companies to sole proprietorships. It is worth noting that branches or permanent establishments of foreign companies in Brazil must also collect this tax.
The IRPJ rate varies according to the tax regime adopted by the company , as well as the method of collecting the tax.
See more about how IRPJ works .
Who is exempt from IRPJ?
Although Corporate Income Tax (IRPJ) is mandatory for mobilezone continues to grow, especially in germany companies, some organizations may be exempt. Typically, exemptions apply to non-profit companies. See below:
- Organizations of a philanthropic, recreational, cultural, scientific or educational nature . They must comply with legal requirements and not distribute profits to their members;
- Political parties , provided that the income obtained, including donations and contributions, is used for statutory purposes
- Religious temples , provided that the resources are applied exclusively to their essential purposes;
- Certified social welfare institutions , such as hospitals and nursing homes. They must have specific certification and comply with legal requirements.
What is the due date for IRPJ?
The due date for Corporate Income Tax (IRPJ) varies according to the tax regime adopted by the company, such as Real Profit and Presumed Profit . Therefore, it is crucial that the company follows the tax calendar, in addition to using accounting systems or specialized consultancy to avoid delays.
See below how the IRPJ due date beb directory in each tax regime:
- Real Profit: IRPJ is collected quarterly. The due date is the last business day of March, June, September and December. Companies that opt for monthly estimated payments must pay by the last business day of the month following the assessment period;
- Presumed Profit and Arbitrated Profit: paid quarterly, due on the last business day of March, June, September and December;
- Simples Nacional: collects IRPJ in a unified manner, within the Simples Nacional Collection Document (DAS). The due date is on the 20th of each month, referring to the previous month’s revenue.
How to calculate IRPJ?
To make the correct payment and know how to pay less taxes , it is necessary to understand the current taxation models and define which one the business falls under.
From this perspective, the company can comply with its tax obligations and still contribute by paying less interest and fees. After all, making the right tax choice and understanding how to calculate IRPJ makes payment more assertive.