Corporate taxation. The General Coordination of Taxation (Cosit), of the Federal Revenue Service, presents the 2018 edition of the Legal Entity Questions and Answers, which incorporates into the previous text the legislative updates that occurred up to December 31, 2017.
More than 900 questions and answers related to the most diverse areas of corporate taxation are presented, including: the Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit of legal entities (CSLL); the tax treatment of cooperative societies; the taxation of income in international operations (taxation on a worldwide basis, transfer pricing and interest paid to related parties abroad); and ancillary obligations, among others.
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The RF states that in the 2018 edition the update of the content stands out by reason of Normative Instruction RFB No. 1,700, of March 14, 2017, which provides for the determination and payment of the income tax and the social contribution on net profit of legal entities and regulates the tax treatment of the Contribution to PIS/Pasep and of Cofins with regard to the changes introduced by Law No. 12,973, of 2014.
Corporate taxation – special material
The topics addressed are divided into 28 chapters and are available on the Federal Revenue Service website, on the internet, freely accessible or available for copy by the institutional public and by taxpayers.
To access the Legal Entity Questions and Answers 2018, click here.
“We emphasize that this work does not intend to replace concepts or provisions contained in the legislation in force. It rather seeks to clarify doubts and provide support to those who operate in tax matters. With a view to ever more effective service to the demands of this increasingly broad universe of consultants, the
Cosit spares no effort to improve the material presented here. Nevertheless, it is certain that a publication of this scope will always be subject to improvements, and therefore, from now on, we thank you for suggestions and criticism,” says the technical team responsible for the creation of the material.
Source: Federal Revenue Service
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