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SÃO PAULO – The Minister of Economy, Paulo Guedes, told representatives of the financial sector in Davos that he expected to levy taxes on dividends and interest on equity to offset a simplification of corporate taxation. However, the change could potentially add to the burden of small and medium-sized businesses.
The government is already talking about a 34% to 15% reduction in the tax rate of the IRPJ, in addition to the end of the deduction of interest on own capital and the taxation of the distribution of dividends. At the other end, individual shareholders pay 20% of dividends received – they are now exempt
The problem is that the amount of tax paid by corporations is not only related to rate, but also in the calculation format. 19659004] Companies that today opt for taxation through Simple National, for example, or who pay an alleged profit, calculate the tax to be paid before disclosing the profit. In this way, taxation at the time of distribution would result in an additional charge – not less.
It should be remembered that National Simples is a shared tax collection, collection and control system applicable to micro and small businesses. (SME), which brings together IRPJ, CSLL, PIS / Pasep, Cofins, IPI, ICMS, ISS and the social security contribution to social security paid by the legal entity (CPP) in a single collection document (DAS ).
With the possible change in the taxation of dividends, the profits to be distributed will be recalculated – and the base will increase. More than 5 million companies benefit from tax simplification mechanisms in force in the country.
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