Areas of expertise
We work in the area of general accounting in the following tax regimes:
Actual Profit, Presumed Profit, Single National, MEI and Equivalent.
Real profit
Real Profit: Real Profit is the general rule for the calculation of Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) of the legal entity. While it is the “general regime” it is also the most complex. Under this regime, income tax is determined from the accounting profit, calculated by the legal entity, plus adjustments (positive and negative) required by tax legislation
Presumed profit
Presumed Profit: Presumed Profit is a form of simplified taxation to determine the calculation basis of Income Tax - IRPJ, and Social Contribution on Net Profit - CSLL of legal entities.
The system is used to assume the profit of the legal entity from its gross revenue and other revenue subject to taxation.
Simple national
Simples Nacional: Launched in 2007, the Simples Nacional covers companies that have annual gross revenue of up to R$4.8 million and that are not partners of others, that is, monthly revenues of approximately R$400 thousand.
The regime has this name, as it unites 8 taxes (IRPJ, CSLL, PIS/PASEP, Cofins, IPI, ICMS, ISS and CPP) in a single way of payment calculation
Individual Microentrepreneur - MEI
Micro Entrepreneur: The Individual Micro Entrepreneur was created in Brazil so that informal workers are within the Legality and, mainly, promote this formalization with a reduced tax burden.
Equated
Equal are others who regularly and professionally explore any economic activity of a civil or commercial nature for profit, through the sale of goods and services where they are similar to the others, such as buildings, condominiums.
Accounting
Accounting is currently undergoing a transformation, no longer just a form of bureaucratic control of the company to become an important partner of the entity, bringing important information for decision-making.
tax advice
The Assessoria Fiscal e Tributária is responsible for calculating all taxes and fiscal records of a company - at the municipal, state and federal levels; according to the location and segment of activity.
In addition to calculation and management, the Tax and Tax Advisory Board can also assume a more strategic role for the business from the moment it starts to assist and guide the company on issues related to a better fiscal and tax framework, or on taxes incidents in commercial or labor relations, for example.
After all, these are issues that can decisively impact the competitiveness and profitability of a company, so they need to be evaluated very carefully and guided by those who are really qualified and understand the subject, that is, accredited and qualified professionals in the areas Accounting, Tax and Tax.
Payroll
The payroll is a mandatory issue document for labor and social security inspection purposes. The company is required to prepare the payroll of the remuneration paid, due or credited to all employees in its service. There is no official model for its preparation, that is, criteria that best meet the needs of each company can be adopted.
Payment must be made in cash, upon receipt, must be made by the 5th business day of the period (month, fortnight, week) subsequent to the due date.
