Understanding Tax Calculations for IRPJ

Pessoa Jurídica is the IR tax that is levied on legal entities. For corporate entities, the tax rate varies, according to the type of service. The taxable income is the value of the provided services.

If a transaction is subject to IRPJ tax, the system performs these actions when you run the Create Payment Group program:

1. Verifies that the supplier is a Brazilian supplier.

2. For payments to suppliers, checks whether the negative withholding lines for ISS, INSS, and FUNRURAL are included in the payment.

3. Checks that the supplier does not have another payment in process because the system uses accumulated amounts that might be affected by another payment.

4. Verifies the existence of a tax code in the F76011 table.

5. Calculates the withholding amount based on the percentage of retention.

6. Creates a line in the F76B0411 table for IRPJ withholding.

7. Writes two lines to the F0411 table; one that is a positive amount and that is paid to the fiscal authority and one that is a negative amount and that is paid with the voucher.

8. Updates the Tax Accumulates by AN8, Company table (F76B4017).

The system accumulates by month, tax ID of the supplier, tax ID of the company, and tax type (IR, INSS) the gross amounts and contributions amounts paid.

Note: The system does not calculate IRPJ when you run the Create Payment Groups program for vouchers for which IRPJ was previously calculated. For example, if you calculated IRPJ for a voucher by running the Tax Calculation ISS, INSS, FUNRURAL and IRPJ program and the data selection for Create Payment Groups includes that voucher, the system does not recalculate the IRPJ when you run the Create Payment Groups program.