🇧🇷 Brésil · Système fiscal
Impôt sur les sociétés, TVA, impôt sur le revenu, plus-values et obligations déclaratives.
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.
Autorités officielles
- Receita Federal
Federal tax authority.
Agrégation d'informations officielles, pas un conseil juridique. Vérifiez toujours sur le site officiel de l'autorité.