IRPJ and CSLL legislation: the rules, their status and the source

Decree-Law 1.598/1977, arts. 6 and 7: actual profit and bookkeeping

What it regulates

Article 6 defines actual profit as the net profit of the year with the addition, exclusion and offset adjustments that tax law prescribes or authorizes. Paragraph 2 requires adding back what was deducted in net profit and tax law does not accept as a deduction, and paragraph 3 allows excluding what the law authorizes and has not yet been counted.

Paragraph 4 deals with an amount that belongs to another period: it is recognized in the right period, in the opposite way. Article 7 says actual profit is determined from bookkeeping kept in line with commercial and tax laws.

Status

In force in 2026, with the current wording compiled by the Planalto (Presidency of Brazil) site.

Point to watch in SAP

Each adjustment needs a recorded reason, a period and a control balance when the effect spans periods.

IRPJ and CSLL assessment in SAP

Decree-Law 1.598/1977, art. 12: gross revenue and net revenue

What it regulates

Gross revenue covers the sale of goods on own account, the price of services in general, the result of operations on behalf of others and revenue from the main activity not covered by the earlier items. Net revenue is gross revenue less returns and cancelled sales, unconditional discounts, taxes charged on it and the present value adjustment of linked operations. Gross revenue does not include non-cumulative taxes charged separately to the buyer by the seller as a mere depositary (§ 4).

Status

In force in 2026. It is the definition that presumed profit, the monthly estimate and deemed profit use as a base.

Point to watch in SAP

Gross revenue from each document must reach the assessment split by activity, with the deductions in art. 12, § 1, identified.

IRPJ and CSLL assessment in SAP

Law 12.973/2014: end of the transition regime and alignment with accounting

What it regulates

The law sets IRPJ, CSLL, PIS and Cofins under the legislation in force with its changes (art. 1) and rewrites provisions of Decree-Law 1.598 and of Laws 9.249 and 9.430. It defines the treatment of capital gains and losses (art. 31), impairment (art. 32) and share-based payment (art.

33), and provides that accounting method changes made after it do not alter federal taxes until a tax law regulates the point (art. 58). The early option applied to calendar year 2014 (art. 75) and general effect began on January 1, 2015 (art. 119).

Status

In force, with provisions repealed later. Article 30, on subsidies, was repealed by Law 14.789/2023 (art. 21, IV).

Point to watch in SAP

Control by sub-accounts and the differences between accounting and tax depend on the design of the chart of accounts and the assessment ledger.

ECD and ECF in SAP

Law 9.249/1995, art. 13: prohibited deductions

What it regulates

To determine actual profit and the CSLL base, art. 13 prohibits, among other deductions, any provision (with exceptions such as vacation pay, the thirteenth salary and insurers' technical provisions), leases and rents not linked to production or sale, depreciation, maintenance and insurance of assets without that link, meals for partners and managers, non-compulsory contributions (with exceptions), donations (except those in § 2, with limits) and gifts. Paragraph 1 allows meals provided to all employees.

Status

In force in 2026. The compiled text refers to provisions of Law 9.430 in some cases.

Point to watch in SAP

Expense accounts that fall under a prohibition must generate an automatic, traceable addition in the assessment.

IRPJ and CSLL assessment in SAP

RIR/2018 (Decree 9.580), arts. 257 to 259: who must use actual profit

What it regulates

Article 257 lists the legal entities required to use actual profit: total revenue in the prior year above BRL 78,000,000.00 or proportional to the months, banks and other financial institutions, insurers, those with profits or gains from abroad, those that enjoy tax exemption or reduction, those that paid by estimate, factoring, securitization and other cases. Article 258 repeats the concept of actual profit and art. 259 defines net profit under commercial law.

Status

The Decree consolidates the legislation published up to 31 December 2016 (art. 3 of the decree). Later changes must be checked in the law and in the normative instruction.

Point to watch in SAP

The classification of each group company is kept in the company master, with the year the option was made.

IRPJ and CSLL assessment in SAP

IN RFB 1.700/2017: determination and payment of IRPJ and CSLL

What it regulates

The instruction covers the determination and payment of IRPJ and CSLL, and also PIS and Cofins as far as Law 12.973 is concerned. It deals with taxpayers, gross revenue, rates, estimates, the choice of payment method, actual profit, presumed profit, deemed profit, dividends, subsidies, loss offsets and initial adoption. It is the rule that turns the laws into procedure for the legal entity.

Status

The consolidated text lists amendments up to IN RFB 2.343 of 17/09/2026. IN 2.315/2026 repealed the items of art. 30, on CSLL rates.

Point to watch in SAP

Whoever implements the assessment should start from the consolidated text, never the original of 2017.

IRPJ and CSLL assessment in SAP

Law 9.249/1995, art. 3: 15% rate and 10% surtax

What it regulates

The IRPJ rate is 15%. The part of actual, presumed or deemed profit that exceeds BRL 20,000.00 multiplied by the number of months in the assessment period bears a 10% surtax. The surtax is paid in full, with no deductions (§ 4). The limit is proportional when the period is shorter than twelve months, and § 5 excludes local reinsurers under LC 126 from the surtax.

Status

In force in 2026.

Point to watch in SAP

The surtax limit depends on the number of months in the period, which matters in start-ups, mergers, spin-offs and wind-downs.

IRPJ and CSLL assessment in SAP

Law 9.430/1996, arts. 1 and 5: quarterly assessment and payment

What it regulates

Article 1 requires IRPJ, under actual, presumed or deemed profit, to be determined by quarters ending on 31 March, 30 June, 30 September and 31 December. In mergers, spin-offs and wind-downs, assessment is made on the date of the event. The tax is paid in one payment by the last business day of the month after the quarter, or in up to three monthly installments, none below BRL 1,000.00, and tax below BRL 2,000.00 is paid in one payment (art. 5). Installments bear interest at the Selic rate.

Status

In force in 2026.

Point to watch in SAP

The payment calendar changes if the company chooses installments, and each installment needs its own document and due date.

IRPJ and CSLL assessment in SAP

Law 9.430/1996, arts. 2, 3 and 6: monthly estimate and annual adjustment

What it regulates

A legal entity under actual profit may choose to pay the tax every month on an estimated base, applying to gross revenue the percentages in art. 15 of Law 9.249 (art. 2). The rate is 15% and the part of the monthly base above BRL 20,000.00 pays a 10% surtax. The option is irrevocable for the year and is made with the January payment (art.

3). Actual profit is determined on 31 December. The estimated tax is due on the last business day of the following month, and the positive December balance is due by the last business day of March, or January for the month of December (art. 6). A negative balance goes to refund or to the offset in art. 74.

Status

In force in 2026.

Point to watch in SAP

The estimate, the suspension balance sheet and the balance of the annual adjustment need a month-by-month trail for ECF bookkeeping.

IRPJ and CSLL assessment in SAP ECD and ECF in SAP

RIR/2018, arts. 217 to 220 and 623 to 625: periods, estimate and surtax

What it regulates

The regulation repeats, in its own articles, quarterly assessment (art. 217), annual assessment (art. 218), payment by estimate (arts. 219 and 220), the 15% rate (art. 623), the 10% surtax on the part above BRL 20,000.00 per month (art. 624) and the non-reducibility of the surtax (art. 625). Each paragraph shows the source law in parentheses.

Status

Text of the regulation consolidated up to 2016. For the current wording of each point, check the source law indicated.

Point to watch in SAP

It helps locate, in one place, the article of law behind each rule implemented.

Law 7.689/1988, arts. 1 to 3: the contribution, the base and the rate

What it regulates

The law creates the social contribution on the net profit of legal entities, meant to fund social security (art. 1). The calculation base is the result for the year before the provision for income tax, adjusted by the additions and exclusions in art. 2. Article 3 sets the 9% rate for other legal entities (item III) and has specific rates for insurance, payment institutions and other financial institutions, in the wording given by LC 224/2025.

Status

In force, with differentiated rates and effective dates. The compiled text also shows wording given by Law 15.525/2026.

Point to watch in SAP

The rate must be set by type of legal entity and by date, not fixed in the program.

IRPJ and CSLL assessment in SAP

Law 9.249/1995, art. 20: CSLL base under estimates and presumed profit

What it regulates

For those who pay CSLL by estimate or quarterly under presumed profit, the base is a percentage of gross revenue: 32% for the activities in art. 15, § 1, III (services in general, intermediation, leasing and others), 38.4% for the loan and discount operations of Simple Credit Companies and 12% for other gross revenue, after returns, cancelled sales and unconditional discounts.

Status

In force in 2026. The LC 224 increase for presumed profit is in the entry for the LC itself.

Point to watch in SAP

Revenue must be classified by activity at the source, because the CSLL base and the IRPJ base use different percentages.

IRPJ and CSLL assessment in SAP

Law 9.430/1996, arts. 28 to 30: CSLL follows the tax rules

What it regulates

Article 28 applies to the assessment and payment of CSLL the rules of the legislation in force and those of arts. 1 to 3, 5 to 14, 17 to 24-B, 26, 55 and 71 of the law itself. Article 29 defines the base for those under presumed or deemed profit or exempt from bookkeeping: art. 20 of Law 9.249 plus capital gains, investment income and other revenue. Article 30 provides for the monthly estimated payment of those who chose the tax estimate.

Status

In force in 2026.

Point to watch in SAP

The payment method chosen for IRPJ also applies to CSLL, and the setup should link the two.

IRPJ and CSLL assessment in SAP

IN RFB 1.700/2017, art. 30: CSLL rates by type of company

What it regulates

Article 30 listed the CSLL rates by type of legal entity, with periods of a higher rate between 2015 and 2018 for financial institutions and credit unions and 9% for the others. In the consolidated text, the mark of repeal by IN RFB 2.315 of 18/03/2026 appears on the items of the article.

Status

The rate in force must be read in Law 7.689, art. 3, with the wording of LC 224/2025. The exact list of what remains of art. 30 must be checked in the official text.

Point to watch in SAP

Old setup based on this article must be reviewed against the law.

Law 9.249/1995, art. 15, and Law 9.430/1996, arts. 25 and 26: presumed profit

What it regulates

The tax base is a percentage of gross revenue: 8% in general, 1.6% on fuel resale, 16% on transport (except cargo) and certain financial institutions, and 32% on services in general, intermediation, leasing and other activities in item III, except hospital and diagnostic support services that meet the legal conditions (art.

15, § 1). With mixed activities, the percentage of each applies (§ 2). Presumed profit adds this amount to capital gains, financial income and other revenue (Law 9.430, art. 25). The option covers the whole year and is made with payment of the first installment (art. 26).

Status

In force. LC 224/2025 adds 10% to these percentages on the part of revenue above BRL 5,000,000.00 in the year (art. 4, § 5).

Point to watch in SAP

Splitting revenue by activity is the central point: without it, the percentage cannot be applied revenue by revenue.

IRPJ and CSLL assessment in SAP

RIR/2018, arts. 587 and 588, and IN RFB 1.700, art. 214: who may opt

What it regulates

A legal entity may opt for presumed profit if its gross revenue in the prior year was up to BRL 78,000,000.00, or BRL 6,500,000.00 per month of activity when the period was shorter than twelve months, and it is not required to use actual profit. The option is final for the year and is made with payment of the first or only installment. Assessment is quarterly. IN 1.700 repeats the rule in art. 214 and adds, in § 3-A, the treatment of those who start to have profits from abroad in the year.

Status

The amounts above come from the regulation and the instruction. Law 9.718/1998, art. 13, is the source of the limit.

Point to watch in SAP

The prior-year revenue limit requires the consolidated figure by CNPJ (Brazilian company tax ID), and the option must be recorded with the payment date.

Law 8.981/1995, art. 47, and RIR/2018, arts. 602 to 604: deemed profit

What it regulates

Profit is deemed when, among other cases, a taxpayer required to use actual profit does not keep bookkeeping in line with commercial and tax laws, the bookkeeping shows signs of fraud or defects that make it unusable, the taxpayer does not present the books, opts improperly for presumed profit or does not keep the general ledger in good order. When revenue is known, the taxpayer may pay the tax on deemed profit (RIR, art. 604). The base is gross revenue with the percentages in art. 15 of Law 9.249 increased by 20% (Law 9.249, art. 16).

Status

In force. Item V of art. 47 appears as repealed in the compiled text.

Point to watch in SAP

The consistency of the general ledger and the journal is part of the proof: a bookkeeping failure can change the whole regime.

IN RFB 1.700/2017, titles XI and XII and art. 33: presumed and deemed profit

What it regulates

The instruction details presumed profit and the presumed result (title XI), with determination, the cash basis and ancillary obligations, and deemed profit (title XII), with known or unknown revenue. Article 33 deals with the percentages for hospital services and diagnostic support: § 4 lists cases where the benefit does not apply.

Status

IN RFB 2.343 of 17/09/2026 gave new wording to § 4, I, repealed items II and III and added items IV and V. How this applies to each company is for the client to read.

Point to watch in SAP

Records of health service providers need review against the current text of art. 33.

Law 9.249/1995, art. 9: interest on equity

What it regulates

A legal entity may deduct, in determining actual profit, interest paid or credited individually to the owner, partners or shareholders as remuneration of equity, calculated on equity accounts and limited to the pro rata daily change in the TJLP, according to the compiled text. Payment depends on profits at least twice the amount of the interest. The tax withheld is an advance for a beneficiary under actual profit and final taxation for the others. Paragraph 7 allows the interest to be counted toward the mandatory dividend.

Status

In force. The withholding rate was changed by LC 224 (separate entry). Paragraph 11 applies the rule to CSLL too.

Point to watch in SAP

Each JCP credit requires a calculation memo, the withholding, the beneficiary and a record that it was counted toward the dividend.

IRPJ and CSLL assessment in SAP

Law 9.249/1995, art. 9, §§ 8 to 12: accounts that make up the base for interest

What it regulates

Paragraph 8 lists the equity accounts used in the calculation: paid-in share capital, capital reserves, profit reserves (except the tax incentive reserve in art. 195-A of Law 6.404), treasury shares and accumulated profits or losses. Paragraphs 8-A to 8-C, added by Law 14.789/2023, exclude positive changes that arise from corporate acts between related parties without actual inflow of assets and apply from January 1, 2024. Paragraph 12 includes in share capital all kinds of shares, even if classified as liabilities.

Status

In force since 2024 under § 8-C.

Point to watch in SAP

The tax incentive reserve leaves the base: its ledger account must be identified.

Law 9.249/1995, art. 10, and IN RFB 1.700, art. 238: profits and dividends

What it regulates

Profits or dividends calculated on results from January 1996, paid by legal entities under actual, presumed or deemed profit, are not subject to withholding tax and do not enter the beneficiary's base in Brazil, subject to arts. 6-A and 16-A of Law 9.250, in the wording of the compiled text. IN 1.700 deals, in art. 238, with presumed and deemed profit: the base, less IRPJ, CSLL, PIS and Cofins, may be distributed and, with accounting books, the larger actual profit.

Status

The compiled text refers to Law 9.250. The part of the IN may lag behind the law, and the official text prevails.

Point to watch in SAP

Distribution above the presumed base requires full bookkeeping to support the actual profit.

LC 224/2025, art. 8: 17.5% withholding on interest

What it regulates

Article 8 of LC 224 gives new wording to § 2 of art. 9 of Law 9.249: the interest is subject to withholding tax at 17.5% on the date of payment or credit to the beneficiary. The law was published on 26 December 2025 and, as a rule, takes effect from January 1, 2026 (art. 14, III).

Status

In force in 2026, according to the compiled text of Law 9.249, which carries the LC 224 mark.

Point to watch in SAP

Withholding set up with the old rate must be reviewed for events from 2026 onward.

Law 8.981/1995, art. 42, and Law 9.065/1995, arts. 15 and 16: 30% limit

What it regulates

Net profit adjusted by additions and exclusions may be reduced by the offset of tax loss by 30% at most (Law 8.981, art. 42, and Law 9.065, art. 15). The same limit applies to the offset of the negative CSLL base (Law 9.065, art. 16). The offset is valid only for those who keep the books and documents that prove the loss or negative base. The part not offset may be used in later years.

Status

In force. Decree-Law 1.598, art. 64, mentions a period of four periods and has no effect because of the later percentage limit.

Point to watch in SAP

The balance of loss and negative base needs control by period, in part B of the assessment ledger.

IN RFB 1.700/2017, arts. 203 to 205: loss offsets

What it regulates

Article 203 repeats the 30% limit on adjusted net profit and requires the books that prove the loss. Article 204 allows, for companies inactive since 2009 and for companies in liquidation or bankruptcy, the offset of capital gains without the limit when the sale proceeds pay debts to the Federal Government. Article 205 only lets non-operating losses be offset against profits of the same nature.

Status

Consolidated text.

Point to watch in SAP

Non-operating losses need separate control, because they offset only against profit of the same nature.

Law 9.430/1996, art. 74: offset of credits against debts

What it regulates

A taxpayer with a credit eligible for refund or reimbursement of a tax administered by the Revenue Service may offset it against its own debts for any taxes it administers, by declaration. The declaration extinguishes the credit, but only definitively if it is approved. The approval period is five years (§ 5) and the declaration is an admission of debt (§ 6). Paragraph 3 lists credits and debts that cannot be offset, among them the monthly estimate debts of IRPJ and CSLL, as shown in the compiled text.

Status

In force, with several references to later acts. The reach of each restriction must be confirmed in the official text.

Point to watch in SAP

The choice between payment, refund and offset of a negative balance must leave a trail, with the declaration number.

IRPJ and CSLL assessment in SAP

Law 12.973/2014, art. 30: investment subsidies

What it regulates

Article 30 allowed investment subsidies booked in a profit reserve to be excluded from actual profit. Article 21, IV, of Law 14.789/2023 repealed the article, effective January 1, 2024.

Status

Repealed. The old text still appears in IN RFB 1.700, art. 198, and in debts from earlier years.

Point to watch in SAP

Calculations for years up to 2023 may have used the old rule and should not be reused without reading the law.

LC 160/2017, arts. 9 and 10: ICMS benefits as subsidy

What it regulates

Article 9 adds §§ 4 and 5 to art. 30 of Law 12.973: tax or financial-tax incentives and benefits of ICMS (Brazil's state value-added tax) granted by States and the Federal District are treated as investment subsidies, and requirements beyond those in the article are prohibited, even in cases not yet finally judged. Article 10 extends this to benefits created in breach of the Federal Constitution (CF) by state legislation published until the law took effect, provided the registration and deposit were made.

Status

Article 30 of Law 12.973 was repealed by Law 14.789/2023, which now governs the subject.

Point to watch in SAP

Matching ICMS benefits with the required state rule and registration is a separate record.

State tax benefits and incentives in SAP ICMS legislation and benefits

Law 14.789/2023, arts. 1 to 5: tax credit and qualification

What it regulates

A company under actual profit that receives a subsidy from any level of government to set up or expand a business may determine the subsidy tax credit. The credit is a right to IRPJ that can be reimbursed or offset. Qualification with the Revenue Service is required, with a grant act before the set-up or expansion that sets conditions and counterparts. After 30 days from the request with no response, the legal entity is considered qualified.

Status

In force, effective from January 1, 2024 (art. 22).

Point to watch in SAP

The grant act, the date of the qualification request and the counterparts make up the file for each subsidy.

State tax benefits and incentives in SAP

Law 14.789/2023, arts. 6 to 12: assessment, use and prohibitions

What it regulates

The credit is the subsidy revenue multiplied by 25%, determined in the ECF for the period of recognition. Only revenue linked to the set-up or expansion and recognized after the qualification filing counts, related to depreciation, amortization or rental expenses of capital goods, and limited to the amount of the expenses and the subsidy. Subsidy revenue stays outside the monthly estimate and is taxed in the annual adjustment. The credit may be offset or reimbursed in cash, and the Revenue Service reimburses in the 24th month if there was no offset. It is not part of the base for IRPJ, CSLL, PIS and Cofins.

Status

In force. The wording of art. 11 was changed by LC 214/2025, art. 534.

Point to watch in SAP

The limit on revenue per expense, accumulated since the grant act, calls for control by subsidy.

ECD and ECF in SAP

IN RFB 1.700/2017, art. 198: subsidies, reserve and ICMS

What it regulates

The article describes the old rule: investment subsidies, booked in the reserve of art. 195-A of Law 6.404, do not enter actual profit, and the reserve may only absorb losses or increase capital. Paragraph 7 prohibits exclusion when the funds can be freely moved. Paragraph 8, added by IN 1.881/2019, treats ICMS benefits as subsidies.

Status

The consolidated text does not cite Law 14.789, which has its own regulation.

Point to watch in SAP

Control of the reserve and of part B of the e-Lalur and e-Lacs remains relevant for old balances.

LC 214/2025, arts. 401, 526 and 534: tax treatment of benefits

What it regulates

Article 401 gives amounts paid as compensation for onerous benefits the same tax treatment as the state tax benefit, for IRPJ, CSLL, PIS and Cofins. Article 534 amends Law 14.789: art. 11 now says the tax credit is not part of the IRPJ and CSLL base, and art. 17 keeps federal IRPJ and CSLL incentives, including those of the Manaus Free Trade Zone, Sudene and Sudam. Article 526 changes Law 12.350, art. 30, on innovation subsidies.

Status

In force, with effects as stated in the articles.

Point to watch in SAP

Those with a state benefit in transition need to map what changes in federal treatment.

Consumption tax reform

Decree-Law 1.598/1977, arts. 7 and 8: assessment ledger in digital form

What it regulates

The taxpayer must keep the actual profit assessment ledger, filed in digital form, with the net profit adjustments, the demonstration of actual profit, the tax assessment and the controls of losses to offset and of amounts that affect future periods. Article 7, § 6, requires filing in the public bookkeeping system. A taxpayer that fails to file the ledger or files it with inaccuracies pays a fine of 0.25% per month of net profit before IRPJ and CSLL, capped at 10% (art. 8-A).

Status

In force in 2026.

Point to watch in SAP

The ECF depends on well-mapped ledger accounts and on a control balance for each adjustment.

ECD and ECF in SAP SPED legislation

IN RFB 1.700/2017: e-Lalur, e-Lacs and part B

What it regulates

The instruction covers parts A and B of the e-Lalur and e-Lacs. The amount excluded in part A for a subsidy or prize on the issue of debentures is controlled in part B, to be added back when the conditions are breached (art. 198, § 5, and art. 199, § 6). The bookkeeping title deals with recording the adjustments and the annual assessment.

Status

Consolidated text. The ECF is governed by a separate instruction.

Point to watch in SAP

The balance in part B is the highest risk point in migration and in group consolidation.

ECD and ECF in SAP

LC 224/2025, art. 4: linear reduction of benefits, including IRPJ and CSLL

What it regulates

Federal incentives and benefits are reduced, among them those of IRPJ and CSLL. Paragraph 4 sets the rule by type of benefit, including, for presumed-base regimes, a 10% increase in the presumption percentages (item VII). Paragraph 5 limits the increase under presumed profit to the part of annual gross revenue above BRL 5,000,000.00, proportional by period and by activity. Paragraph 8 excludes the reduction in cases such as immunities, the Manaus Free Trade Zone and non-profit entities.

Status

The LC was published on 26/12/2025. Article 14 sets different effects on January 1, 2026 and on the first day of the fourth month after publication for taxes subject to the 90-day wait. The date for each tax is for the client to read.

Point to watch in SAP

Presumed profit percentages must be set with a revenue band and a date.

IRPJ and CSLL assessment in SAP

LC 224/2025, art. 7: CSLL rates of financial institutions

What it regulates

Article 7 gives new wording to art. 3 of Law 7.689: 15% for insurers and some institutions, 20% for the banks in item I of art. 1 of LC 105, 12% until 31/12/2027 and 15% from 01/01/2028 for payment institutions and others, and 17.5% until 31/12/2027 and 20% from 2028 for a third list. Other legal entities stay at 9%, under item III of the same article.

Status

Effective from the first day of the fourth month after publication (art. 14, I, b). The compiled text also shows wording from Law 15.525/2026.

Point to watch in SAP

The rate by type of institution requires a record that follows the date.

LC 214/2025: what changes for IRPJ and CSLL

What it regulates

The reform law creates IBS, CBS and the Selective Tax. On the points that touch IRPJ and CSLL, it amends other laws: exchange variations and future settlement operations, IRPJ and CSLL withholding on payments by public administration, Law 14.789 (art. 534) and Law 12.350 (art. 526). The text of the law has no rule of its own on including or excluding IBS and CBS in the IRPJ and CSLL base.

Status

In force, with phased effects. Reading the effects on each base is a point for the client's legal team.

Point to watch in SAP

Gross revenue now coexists with new taxes, and separating them in each document becomes an assessment requirement.

Consumption tax reform PIS and Cofins legislation

LC 227/2026: adjustments to LC 214 that touch IRPJ and CSLL

What it regulates

LC 227 amends LC 214. In the text of the law, the points involving IRPJ and CSLL are the split of the Simples Nacional, in art. 544 (annexes), and references to deductibility rules in income tax law for credit losses from January 1, 2027. The text creates no rule of its own for assessing IRPJ or CSLL.

Status

In force. Other points of LC 227 on LC 214 do not deal with IRPJ and CSLL.

Point to watch in SAP

Setup for the deductibility of losses must observe the date of January 1, 2027.