COMPARATIVE ACTUAL PROFIT X PRESUMED PROFIT

In the Real Profit versus Presumed Profit comparison, also consider the effects of PIS/COFINS, whose rates are different for the cumulative regime (0.65% and 3%) and the non-cumulative regime (1.65% and 7.6%). Normally, in Presumed Profit, companies are subject to the cumulative regime and in Real Profit to the non-cumulative regime (except for the activities listed in art. 10 of Law 10833/2003 and subject to the single-phase regime and tax substitution. Thank you. Flávio Perez/ORCOSE CONTABILIDADE - 13-09-2022