Figures are from the Federal Revenue Service resulting from declarations by legal entities, which have until July 20 to submit the declarations
A IRS received 10,000 declarations from companies that used tax credits from tax benefits, Dirbi, since July 1st. The final date for delivery is the 20th of this month.
These are companies that stopped paying taxes due to the granting of government incentives and benefits. In general, companies adhere to specific federal criteria such as research incentives, for example, in exchange for tax exemptions.
The declaration must be prepared by the e-CAC portalon the federal government website. They refer to the period from January to May of this year. The fine for delay is up to 30% of gross revenue, limited to 30% of the value of the benefits used.
- 0.5% on gross revenue of up to R$1 million;
- 1% (one percent) on gross revenue from R$1.01 million to R$10 million;
- 1.5% on gross revenue above R$10 million
The benefits related to IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit) must be provided:
- in the case of a quarterly assessment period, in the declaration relating to the month in which the assessment period ends;
- in the case of an annual assessment period, in the declaration for the month of December.
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