IRPJ
What is IRPJ?
IRPJ stands for Imposto sobre a Renda da Pessoa Jurídica, which translates to Corporate Income Tax in English. It's a federal tax levied on the profits of companies and other legal entities operating in Brazil. The tax is a significant source of revenue for the Brazilian government and is used to fund various public services and infrastructure projects. The calculation and payment of IRPJ are complex and depend on several factors, including the company's tax regime (e.g., Simples Nacional, Lucro Presumido, Lucro Real) and the nature of its business activities. Different tax regimes have different rules for determining the taxable base and the applicable tax rates.
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