Assessing IRPJ and CSLL in the Lucro Presumido 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) amounts for NetSuite transactions. For companies that adopt the Lucro Presumido tax regime, the assessment process results in a single report that contains the calculated tax amount for the selected period.

To assess IRPJ and CSLL in the Lucro Presumido regime:

1. Create and process the livro fiscal (fiscal book) record for the assessment period.

   NetSuite considers outbound goods and services transactions in the IRPJ and CSLL assessment. For more information about fiscal books, see Fiscal Books for Brazil (Brazilian Hub Reporting SuiteApp).

2. Go to Reports > BRHub - Relatórios Fiscais > Apuração IRPJ/CSLL - Lucro Presumido > New.

3. In the Subsidiária field, select the company whose IRPJ and CSLL amounts you are assessing.

   When you select the parent company, NetSuite automatically considers its subsidiaries’ information to calculate the IRPJ and CSLL amounts. If you are assessing the IRPJ and CSLL amounts for a parent company and its subsidiaries at on time, you must select the parent company.

4. In the Tipo field, select the period of the transactions you want to assess.

   • If you are assessing the IRPJ and CSLL amount on a monthly basis, select Mensal.

   • If you are assessing the IRPJ and CSLL amount on a quarterly basis, select Trimestral.

5. In the Data Final Competência field, enter or select the end date of the assessment period.

6. Click the Outras Atividades de Serviços subtab.

   On this subtab, you can add information about services your company provides that are not related to its regular business activity.

   1. In the Código de Serviço column, select the service code associated with the service provided.

   2. In the Atividade field, select the type of activity associated with the service provided.

   3. Click Add.

   4. Repeat the previous steps to add as many services as required.

7. Click the Adições à Base de Cálculo subtab.

   On this subtab, you can enter information about revenue from activities outside of your company’s regular line of business.

   1. In the Ganho de Capital field, enter the capital gain amount from the assessment period.

      If your company did not have capital gains during the assessment period, enter 0.00.

   2. Click the Apuração IRPJ - Base Cálculo subtab.

      On this subtab, you can add accounts to which you posted revenue amounts subject to the IRPJ tax that add to the taxable profit.

      1. In the Descrição column, select a description for the revenue.

      2. In the Conta column, select the account whose revenue amounts add to the calculation basis.

      3. In the Valor column, enter the revenue amount.

      4. Click Add.

   3. Click the Apuração CSLL - Base Cálculo subtab.

      On this subtab, you can add accounts to which you posted revenue amounts subject to the CSLL tax that add to the taxable profit.

      1. In the Descrição column, select a description for the revenue.

      2. In the Conta column, select the account whose revenue amounts add to the calculation basis.

      3. In the Valor column, enter the revenue amount.

      4. Click Add.

8. Click the Deduções da Base de Cálculo subtab.

   On this subtab, you can add information about amounts that must be deducted from your taxable profit.

   1. Click the Apuração IRPJ - Dedução Base Cálculo subtab.

      On this subtab, you can add the accounts to which to post the amounts subject to the IRPJ tax that deduct from your taxable profit.

      1. In the Descrição column, select a description for the deduction.

      2. In the Conta column, select the account whose amounts deduct from the calculation basis.

      3. In the Valor column, enter the deduction amount.

      4. Click Add.

   2. Click the Apuração CSLL - Dedução Base Cálculo subtab.

      On this subtab, you can add the accounts to which to post the amounts subject to the CSLL tax that deduct from your taxable profit.

      1. In the Descrição column, select a description for the deduction.

      2. In the Conta column, select the account whose amounts deduct from the calculation basis.

      3. In the Valor column, enter the deduction amount.

      4. Click Add.

9. Click the Deduções do Imposto Devido subtab.

   On this subtab, you can add information about deductions from tax due amounts.

   1. Click the Apuração IRPJ - Dedução Imposto Devido subtab.

      On this subtab, you can add the accounts to which to post the amounts that must be deducted from IRPJ due amount.

      1. In the Descrição column, select a description for the deduction.

      2. In the Conta column, select the account whose amounts deduct from the tax due amount.

      3. In the Valor column, enter the deduction amount.

      4. Click Add.

   2. Click the Apuração CSLL - Dedução Imposto Devido subtab.

      On this subtab, you can add the accounts to which to post the amounts that must be deducted from CSLL due amount.

      1. In the Descrição column, select a description for the deduction.

      2. In the Conta column, select the account whose amounts deduct from the tax due amount.

      3. In the Valor column, enter the deduction amount.

      4. Click Add.

10. Click Save.

11. Click Processar.

    The tax assessment processing begins. The Status field displays the Processando status.

12. Click Atualizar to refresh the status information.

    Keep refreshing the page until the processing status is Processado (processing).

13. If you want to download the assessment report, in the Visualizar Apuração field, click Visualizar Relatório.

Related Topics

IRPJ and CSLL Assessment (Brazilian Hub Reporting SuiteApp)

Assessing IRPJ and CSLL in the Lucro Real Regime (Brazilian Hub Reporting SuiteApp)

General Notices