O IOF (Tax on Financial Operations) is levied on loans, foreign exchange, insurance and investments. It's a federal tax with a direct impact on companies' cash flow.
Real Profit companies must consider the IOF as an expense when calculating IRPJ and CSLL. This directly affects the tax base.
Financial operations with high IOF reduce profitability and available capital. Strategic management is essential to avoid tax surprises.
Planning financial operations can reduce the payment of IOF. Some transactions allow for reduced rates or exemption.
Having specialized accounting support helps optimize financial decisions e minimize the impact of the IOF in Real Profit.