Tips for paying less taxes in BrazilOdenir Campos
In this context of so many taxes that our country has is always good to know a little more about how to avoid some in a legal way. I can say with certainty that it is no use to run from taxation, what can be done is to face with wisdom and to ensure that it is not taken by surprise, mainly for lack of information and this is what we have here.
Some businessmen have come to me when their situation with some agencies, such as the Federal Revenue Service in Brazil, is a bit difficult (eg, tax debts). Well, not that it’s “too late”, but would not it be better to seek guidance before the worst happens? It’s okay to understand how taxes are calculated is to ask too much of the entrepreneur! Understand that there are different taxes for each type of product and service, State, Municipal and Federal, etc … But understand that there are legal ways to reduce them is critical!
Those who choose to evade tax, in addition to committing a crime in accordance with Law No. 4,729 / 1965, encounter a series of difficulties. We know that it is difficult nowadays for a business to survive without a computerized system, but no serious software vendor allows, for example, the issuance of a tax document to be partial or optional, as it would be responsible for the crime of evasion.
From the tax point of view never forget to choose who to inform you properly, according to the branch of activities you have chosen for your business. We obtained some professional opinions for tax reduction, which are:
Fit the company properly: A point of convergence where all accountants are unanimous is that companies need to opt for the most appropriate tax regime. “Having a small bill does not mean that she should stay in the SIMPLES NACIONAL”, warns Roberta Mantovani dos Santos, director of Accounting New Team M ..
Analyze the tax benefits: After this analysis, being possible to remain in Simple, it will still be necessary to verify the tax benefits provided for the operations carried out, ie “if the taxpayer correctly registered in their system the operations with ICMS tax substitution, if there is a chance exemption or deferral of ICMS (for the purpose of excluding the ICMS from the DAS), as well as if there are single-phase product exit situations (cases in which the zero rate of PIS / COFINS is applied to the commercial establishment, also excluding the corresponding percentage DAS), “explains Antonio Carlos Ijanc, Helija Contabilidade. Pedro Barros, MG Audit and Accounting, demonstrates in figures this case for the state of Pernambuco. “A company that is in the range of 11.61% Simple, for goods purchased with the payment of ICMS Tax Replacement, could reduce this rate to 7.66%,” he exemplifies.
Check the rates: Another good tip is, in price quotation, always check if the purchased product does not exceed 40% of its content on import. “In this case, the merchandise will come with a rate of 4% of ICMS where the entrepreneur, being Simples, will not be entitled to the credit of the value and will still have to collect the tax rate difference (state tax rate minus 4%), large increase in the tax burden, “says Robison José Teodoro of Exatus Contabilidade.
Evaluate dividing the company: “A more advanced option is to rethink the business structure, with a possible division of the company object into a set of companies responsible for each phase, with more interesting tax regimes for each one, generating gains in one or more phases, “suggests Enzo Dourado of Contribute Contadores Associados. In addition, liberal professionals, who usually issue receipts taxed IR, can already associate in companies within the National Simples with a reduced rate. “In the case of law firms, for example, the initial rate is 4.5%, drastically reducing their tax burden”, emphasizes Luiz Fernando Martins Alves, from Martins Alves Contabilidade.
Decrease the “pro-labore”: Now, if the company is in Real Profit, “reducing the pro-labore and implementing the distribution of exempt profits to the partners could save up to 47.5% on the amounts withdrawn,” says Marciléia Criscuolo, from São Vicente Accounting. This distribution may occur at any time, provided there is a specific contractual clause addressing this possibility and the profits are proven by suspension balance and tax reduction (monthly balance sheet in the annual real profit option). For this, “the accounting writing must be done with rigor”, adds the accountant.
Look for options: In addition, “it is necessary to check the options of NACAs, which also fit into the activity in order to guarantee a clearer and more precise taxation, which can bring differences as to the rates of PIS and COFINS on billing”, states Luís Monteiro, from RMonteiro Contábil. In addition, “startups that have a plan to generate losses in the first few years can benefit from a future tax rebate at the moment they start to make a profit, if they are included in Real Profit,” explains Luciano Aleixo, of Aleixo & Silva. “In the case of multinationals, for a foreigner who seeks to sell services in Brazil, the tax burden is considerably lower if the foreign client establishes himself in the country by opening a local company and later referring the results of the sale of services as profits and / or dividends, “says Rodrigo Tancredi of HLB Spot Contabil.
In summary, regardless of the tax regime, the proximity between client and accountant is fundamental. Therefore, look for professionals who give attention to your company, participate in regular meetings, can issue explanatory reports and demonstrate the situation of your company, anyway, that is present! With good management, the entrepreneur can save on taxes and have a better chance of growing, because with e-government, evasion tends to simply become a loan with the highest interests on the planet (a fine of two to five times the value of the tax), and may also be accompanied by detention from six months to two years. Certainly not worth the risk.
Source: Deduction Magazine – By: Marcelo Lombardo
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