Assessing IRPJ and CSLL in the Lucro Real Regime (Brazilian Hub Reporting SuiteApp)
The Brazilian Hub Reporting SuiteApp enables you to assess the calculated Imposto de Renda das Pessoas Jurídicas (IRPJ) and the Contribuição Social sobre o Lucro Líquido (CSLL) for NetSuite transactions. For companies that adopt the Lucro Real tax regime, the assessment process results in two reports that contain the calculated tax amount for the selected period.
You can use the income statement report to verify and compare the tax amounts calculated on the assessment report. For more information about the income statement report, see Income Statement Report.
Assessing IRPJ in the Lucro Real Regime
When you assess IRPJ amounts on your transactions, NetSuite generates an IRPJ assessment report.
To assess IRPJ in the Lucro Real regime:
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Go to Reports > BRHub - Relatórios Fiscas > Apuração IRPJ - Lucro Real.
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In the Subsidiária field, select the company whose IRPJ amount you want to assess.
When you select the parent company, NetSuite automatically considers its subsidiaries’ information to calculate the IRPJ amount. If you are assessing the IRPJ amount for a parent company and its subsidiaries at one time, you must select the parent company.
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Click Gerar.
The page refreshes and opens an apuração IRPJ - lucro real record.
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In the Data Final Competência field, enter or select the end date of the assessment period.
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In the Tipo de Apuração field, select the period of the transactions you want to assess.
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If you are assessing the IRPJ amount on a monthly basis, select Mensal.
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If you are assessing the IRPJ amount on a quarterly basis, select Trimestral.
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In the Prejuízo Ano Anterior field, enter the amount of losses registered on the year previous to the assessment period.
If you entered your losses on the subsidiary’s informação complementar da subsidiária record, NetSuite populates the field with the loss amount. For more information, see Entering Profits or Losses Records for a Brazilian Subsidiary (Brazilian Hub SuiteApp). If there are no losses from the previous year, you do not need to fill this field.
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Click the Adições subtab.
On this subtab, you can add the accounts to which you posted amounts that add to the company’s profits.
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In the Conta column, select the account whose amounts add to the profits.
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Click Add.
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Click the Exclusões subtab.
On this subtab, you can add the accounts to which you posted amounts that deduct from the company’s profits.
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In the Conta column, select the account whose amounts deduct from the profits.
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Click Add.
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Click the Compensações do IRPJ subtab.
On this subtab, you can add the accounts to which you posted amounts that must be offset in the assessment period. The system calculates the offset as: debits minus credits.
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In the Conta column, select the account whose amounts should be offset.
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Click Add.
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Click Save.
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Click Processar.
The tax assessment processing begins. The Status field displays the Processando status.
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Click Atualizar to refresh the status information.
Keep refreshing the page until the processing status is Processado (processed).
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If you want to download the assessment report, in the Visualizar Apuração field, click Visualizar Relatório.
Assessing CSLL in the Lucro Real Regime
When you assess CSLL amounts on your transactions, NetSuite generates a CSLL assessment report.
To assess CSLL in the Lucro Real regime:
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Go to Reports > BRHub - Relatórios Fiscais > Apuração CSLL - Lucro Real.
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In the Subsidiária field, select the company whose CSLL amount you want to assess.
When you select the parent company, NetSuite automatically considers its subsidiaries’ information to calculate the CSLL amount. If you are assessing the CSLL amount for a parent company and its subsidiaries at one time, you must select the parent company.
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Click Gerar.
The page refreshes and opens an apuração CSLL - lucro real record.
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In the Data Final Competência field, enter or select the end date of the assessment period.
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In the Tipo de Apuração field, select the period of the transactions you want to assess.
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If you are assessing the CSLL amount on a monthly basis, select Mensal.
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If you are assessing the CSLL amount on a quarterly basis, select Trimestral.
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In the Prejuízo Ano Anterior field, enter the amount of losses registered on the year previous to the assessment period.
If you entered your losses on the subsidiary’s informação complementar da subsidiária record, this field is automatically populated with the loss amount. For more information, see Entering Profits or Losses Records for a Brazilian Subsidiary (Brazilian Hub SuiteApp). If there are no losses from the previous year, you do not need to fill this field.
-
Click the Adições subtab.
On this subtab, you can add the accounts to which you posted amounts that add to the company’s profits.
-
In the Conta column, select the account whose amounts add to the profits.
-
Click Add.
-
-
Click the Exclusões subtab.
On this subtab, you can add the accounts to which you posted amounts that deduct from the company’s profits.
-
In the Conta column, select the account whose amounts deduct from the profits.
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Click Add.
-
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Click the Compensações do CSLL subtab.
On this subtab, you can add the accounts to which you posted amounts that must be offset in the assessment period. The system calculates the offset as: debits minus credits.
-
In the Conta column, select the account whose amounts should be offset.
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Click Add.
-
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Click Save.
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Click Processar.
The tax assessment processing begins. The Status field displays the Processando status.
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Click Atualizar to refresh the status information.
Keep refreshing the page until the processing status is Processado (processing).
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If you want to download the assessment report, in the Visualizar Apuração field, click Visualizar Relatório.