Author Archives: Raquel Torres

Chart of Accounts in Presumed Profit

Learn how to structure the chart of accounts in Presumed Profit and organize your accounting with [...]

CNPJ Total Effective Cost: understand how to calculate it and why it's essential for your company

In this article, we'll go into detail about what the CNPJ total effective cost is, how to calculate it, what [...]

National tax code: understand the role and benefits for your company

The National Tax Code plays a central role in the daily lives of Brazilian companies, acting as the [...]

How the Tax Reform will affect IT companies

Understand the impacts of the Tax Reform on IT companies and how to prepare for [...]

Simples nacional in the tax reform: what changes?

Simples Nacional in the Tax Reform: what changes? In this article, prepared by the CLM team [...]

LCI and LCA: what they are and what the new taxation changes

Find out how LCI and LCA work - two fixed income options that [...]

Real Profit or Presumed Profit: which regime is best for telecommunications companies?

Find out in this article what the differences and similarities are between these two tax regimes? Find out [...]

IOF and Real Profit companies: understand the impacts

In this article, we clearly explain each type of IOF, their current rates and how [...]

When to opt for Presumed Profit?

Lucro Presumido is a simplified tax system for calculating corporate income tax [...]