🇧🇷 Brasil · Sistema fiscal
Impuesto de sociedades, IVA, IRPF, plusvalías y obligaciones de declaración.
Federal taxes are administered by the Federal Revenue (Receita Federal). Companies pay corporate income tax (IRPJ) plus the social contribution on net profit (CSLL); indirect taxes are being reformed into a dual VAT.
- IRPJ plus CSLL gives a combined corporate rate of roughly 34%.
- Indirect taxes (ICMS/ISS/PIS/COFINS) are being unified into a dual VAT (CBS/IBS).
- Filing is electronic, with the SPED digital bookkeeping system.
Autoridades oficiales
- Receita Federal
Federal tax authority.
Agregación de información oficial, no asesoramiento jurídico. Verifique siempre en el sitio oficial de la autoridad.