Assessing IRPJ and CSLL

Note:

To access the Brazil Reports documentation in Brazilian Portuguese (Português do Brasil), see Brazil Reports.

The Imposto de Renda das Pessoas Jurídicas (IRPJ ) and the Contribuição Social sobre o Lucro Líquido (CSLL) taxes apply to services provided and received in Brazil.

The IRPJ and CSLL assessment calculates the taxes paid and the taxes due on transactions in NetSuite. The result of the assessment is a summary of the total of IRPJ and CSLL due or the IRPJ and CSLL credits.

The IRPJ and CSLL assessment record enables you to define the deductions amounts that should be subtracted from the assessment.

Tip:

You can leverage the provided services and received services fiscal books to review the assessment. For more information about generating the fiscal books, see Generating Country Tax Reports for Brazil.

To assess IRPJ and CSLL:

Go to Reports > Brazil Reports > IRPJ and CSLL Assessment > New.
In the Subsidiary field, select the subsidiary whose IRPJ and CSLL amounts you want to assess.
If the subsidiary adheres to the Lucro Real tax regime, do the following:
1. In the Type of Assessment field, select the type of IRPJ and CSLL tax assessment you want to perform.
  
  For example, you can assess taxes based on estimated amounts or on confirmed assessed amounts.
2. In the Type of Calculation Basis field, select the type of calculation basis you want to use to assess IRPJ and CSLL.
In the Start Date field, select the start date of the assessment period.
In the End Date field, select the end date of the assessment period.

NetSuite uses the start and end dates to determine the posting period to which the assessment applies. You cannot create or edit the assessment after the posting period closes.
To add the IRPJ calculation basis information, do the following:
1. Click the IRPJ Calculation Basis subtab.
2. In the Calculation Basis field, enter the amount you want to use as basis for calculating the IRPJ due.
3. If you assess IRPJ and CSLL in the Lucro Presumido tax regime, do the following:
  1. Click the Gross Revenue subtab.
  2. In the Presumption Rate column, select the tax rate applied on the gross revenue subject to IRPJ.
  3. In the Amount column, enter the gross revenue from the assessment period that is subject to IRPJ.
  4. Click Add.
4. To add debit and credit adjustments to the IRPJ calculation basis, do the following:
  1. Click the Debit and Credit Adjustments subtab.
  2. In the Adjustment Code field, select the code with which you want to associate the adjustment.
    
    The adjustment code determines whether NetSuite adds or subtracts the amount from the tax assessment.
  3. In the Amount field, enter the amount to be added or subtracted from the assessment.
  4. Click Add.
5. To add the tax rate, tax additionals, and tax amount paid on previous months, do the following:
  1. Click the Tax Due subtab.
  2. In the Tax Rate field, enter the tax rate you want to use to calculate the IRPJ due.
    
    The tax rate is a percentage applied on the calculation basis to obtain the IRPJ due before tax additionals.
  3. In the Tax Additional field, enter the additional value that applies to monthly IRPJ amounts over 20,000.00 BRL per month.
  4. If you assess IRPJ as estimate under the Lucro Real tax regime, in the Amount Paid on Previous Months field, enter the amount of IRPJ you paid previously.
    
    Only enter the amounts from months within the same year of the assessment.
To add the CSLL calculation basis information, do the following:
1. Click the CSLL Calculation Basis subtab.
2. In the Calculation Basis field, enter the amount you want to use as basis for calculating the CSLL due.
3. If you assess IRPJ and CSLL in the Lucro Presumido tax regime, do the following:
  1. Click the Gross Revenue subtab.
  2. In the Presumption Rate column, select the tax rate applied on the gross revenue subject to CSLL.
  3. In the Amount column, enter the gross revenue from the assessment period that is subject to CSLL.
  4. Click Add.
4. To add debit and credit adjustments to the CSLL calculation basis, do the following:
  1. Click the Debit and Credit Adjustments subtab.
  2. In the Adjustment Code field, select the code with which you want to associate the adjustment.
    
    The adjustment code determines whether NetSuite adds or subtracts the amount from the tax assessment.
  3. In the Amount field, enter the amount to be added or subtracted from the assessment.
  4. Click Add.
5. To add the tax rate and tax amount paid on previous months, do the following:
  1. Click the Tax Due subtab.
  2. In the Tax Rate field, enter the tax rate you want to use to calculate the CSLL due.
    
    The tax rate is a percentage applied on the calculation basis to obtain the CSLL due.
  3. If you assess CSLL as estimate under the Lucro Real tax regime, in the Amount Paid on Previous Months field, enter the amount of CSLL you paid previously.
    
    Only enter the amounts from months within the same year of the assessment.
To add IRPJ deductions to the assessment, do the following:
1. Click the IRPJ Deduction subtab.
2. In the Deduction Code column, select the code that identifies the type of deduction you want to apply.
3. In the Description column, enter a description for the deduction you selected.
4. In the Amount column, enter the amount you want to deduct from the total amount due.
5. Click Add.
  
  Repeat the previous steps to add more deductions. Be aware that you cannot use a deduction code more than one time.
To add CSLL deductions to the assessment, do the following:
1. Click the CSLL Deduction subtab.
2. In the Deduction Code column, select the code that identifies the type of deduction you want to apply.
3. In the Description column, enter a description for the deduction you selected.
4. In the Amount column, enter the amount you want to deduct from the total amount due.
5. Click Add.
  
  Repeat the previous steps to add more deductions. Be aware that you cannot use a deduction code more than one time.
Click Save.

NetSuite saves the record and calculates the IRPJ and CSLL amounts.
To view the calculated amounts, click the Assessment subtab.

To assess IRPJ and CSLL:

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