Federal Revenue Service conducts operation Malha PJ regarding IRPJ and CSLL collections

The Federal Revenue Service announced, in late November, the operation Malha PJ regarding the insufficient collection of Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) for Quarterly Taxable Profit taxpayers.

In this operation of the Tax Audit operation of Legal Entities, the agency analyzed data and cross-referenced the information provided by the legal entity itself and by third parties, encouraging the spontaneous regularization of the discrepancies. 

The cross-checks identified insufficiency of declaration and collection in calendar year 2018. In Brazil, 3,928 taxpayers received communication for regularization of IRPJ and CSLL.

The Federal Revenue Service sent these taxpayers notices of self-regularization by mail and message through e-CAC. The deadline for correcting discrepancies is 01/21/2022, and after that date a new verification of the statements will be carried out. Taxpayers who do not make the adjustments will be subject to an official tax notice.

More information about this operation can be found here.

Frequent cross-checking

Increasingly efficient and frequent cross-checks reinforce the need to maintain proper data submission to tax authorities.

In a previous operation, released in October, more than 16,000 Presumptive Profit taxpayers had indications of insufficiency in their 2018 calendar year IRPJ and CSLL returns. Learn more here.

Amount of Inconsistencies

By observing these two tax audit operations, there is a significant amount of inconsistencies and amounts involved in the same calendar year. Indeed, the states of SP and RJ stand out in this ranking.

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Individuals may be impacted

Another reflection is that flaws in the declarations of companies can generate pending issues for individuals.

This is due to the fact that the change in the amounts of profits and taxes paid by the employer directly impacts the Withholding Income Tax Return (DIRF), issued by the paying source in order to inform the amounts withheld with payments to third parties, including employees, to the Federal Revenue Service.

Read more: Federal Revenue Office identifies differences between tax returns of companies and individuals

Tax compliance of individuals and legal entities

Domingues e Pinho Contadores assists individuals and companies in maintaining tax compliance, ensuring the peace of mind in the face of tax audit operations.