The ASPACER promoted for its workforce a lecture on Deduction of Tax Incentives Income Tax of Legal Entities at the end in March. To talk about was invited to partner and manager of the Department of Tax and Labor Consulting / Company Presidenciária De Biasi Independent Auditors (www.debiasi.com.br), Kelly Cristina Ricci Gomes.
The federal government offers several tax incentive mechanisms for legal entities. During the lecture, the expert gave some details about each of them. The most popular, such as the Worker Food Program (WFP) and the Rouanet Law, which provides cultural and artistic donations, other less widespread, as PRONON (National Support Program for Oncology Care) and the PRONAS / PCD (National Program of Support for the Individual Health Care with Disabilities).
Kelly also told participants that the tax incentive is only applicable to companies taxed by taxable income. “If the company collects taxes based on presumed or arbitrated profit, or is opting for National Simple, it can not make use of these tax benefits,” adds the partner of De Biasi Independent Auditors. Also, another important rule is that payments of donations or contributions tax incentive title should occur within the calendar year the deduction of income tax to be achieved. “If the value is not used in the year, it can not be used at a later period, except for the PAT.”
For the expert, companies prove socially responsible is also a major impetus to the adoption of tax incentives. “In a competitive market, the company that shows concern for the social certainly adds value to your brand,” concludes Kelly.
Check out the options of tax incentives in the corporate income tax:
– Cultural and artistic donations (Rouanet Law)
– Worker Food Program
– Audiovisual Activity
– Funds for the Rights of Children and Adolescents
– Aging Funds
– Character Sports Activities
– PRONON – National Program Support Care Oncology
– PRONAS / PCD – National Program of Support for the Individual Health Care with Disabilities
– Corporate Citizen – Remuneration of the extension of Maternity Leave
– Valley Culture