Choose Your Deal with the Best Sales Tax Calculation


Despite being smaller companies that can opt for Simples, tax avoidance is also relevant. This is because there are cases in which another tax regime, presumed profit, is more advantageous. Thus, in the planning it is verified which of the regimes is more attractive. Another advantage is to understand exactly how the details work and to identify the possible impediments, since the legislation prohibits that some activities are framed in this format.

Presumed profit

This tax regime imposes a preset profit margin for IRPJ and CSLL in order to simplify the calculation of these taxes. Profit margins are approximately 8% for industry activities and 32% for services. However, there are exceptions.

Another issue is that the calculation is done cumulatively, which means that the purchases made by the organization do not cause a reduction in taxes. The rate is 3.65% on billing. But how do i figure out sales tax? The tax calculator is there for the same now.

So far, so good. The problem is that when the profit margin that the organization obtained is lower than the pre-fixed one, the taxes start to be calculated on the assumed margin. That is, the company pays more than it should.

It is at this moment that the advantage of tax management arises. Through this practice, it is possible to run simulations to see if this regime is really the most beneficial. If the result is negative, the business may be included in the Real Profit regime.

Real profit

In general, companies can opt for Real Profit or another tax regime. But there are some activities that are required to adopt it.

Among the organizations that must be mandatory Real Profit are financial institutions and any company that has annual gross revenue that exceeds the limit of R $ 78 million.

On the other hand, the company can discount credits on some purchase operations, such as inputs and some services.

These details are the most important and it is where tax avoidance can bring the most benefits. Thus, after the accounting profit is determined, it is necessary to make the exclusions and additions that are provided for in the legislation. However, the element that causes the reduction in profit is not always used to decrease the taxable tax base.

Another issue that deserves attention when planning taxes is the payment. In Real Profit, as it is a non-cumulative regime, the rates are higher than the Presumed Profit. But it is important to remember that there are credit deductions.

Last Words

Understanding how tax regimes work and the benefits that management can bring, we realize that there is no regime that is totally beneficial. Everything will depend on the circumstances and the context in which your business is inserted.