Federal Revenue unifies IRPJ and CSLL legislation

ARTICLES

Federal Revenue unifies IRPJ and CSLL legislation

Federal revenue published in Official Gazette of Mar-16-2017 the RFB Normative Instruction No. 1,700 providing for the determination and payment of companies’ Income Tax and Social Contribution on Net Income (CSLL), and on Contribution to PIS/Pasep and Contribution to the Social Security Financing (Cofins).

The extensive normative act (with 317 articles and 9 annexes) is the result of Internal Revenue Service initiative in consolidating the existing legislation on two taxes, facilitating the consultation on the part of the taxpayers.

It is important to emphasize that the provisions of this Normative Instruction do not apply to micro and small companies opting for the Simples Nacional, regulated by Complementary Law 123/2006.

The SRF Normative Instruction No. 46, of May 8, 1989, SRF Normative Instruction No. 152, of December 16, 1998, Normative Instruction SRF No. 162, dated December 31, 1998, SRF Normative Instruction No. 31, of March 29, 2001, SRF Normative Instruction No. 257, of December 11, 2002, Normative Instruction SRF No. 390, of January 30, 2004, Normative Instruction RFB No. 1,515, of November 24, 2014 , RFB Normative Instruction No. 1,556, of March 31, 2015, and Normative Instruction RFB No. 1,575, of July 27, 2015.

We suggest the full reading of the Normative Instruction RFB 1,700 here, to analyze its influence to the calculation of taxes your company.

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