Services benefited Some activities benefited

messi69 · Post by **messi69** » Sun Feb 02, 2025 7:16 am

The approved base text, either through reduced rates or through a Specific Taxation Regime. Examples of this include education services, health services, public transportation services, artistic productions and the education sector.

With the exception of the activities mentioned, one of the main points of criticism regarding the tax reform is the increase in the tax burden for other service providers. In fact, the unification of taxes has a greater impact on this sector, which currently contributes with the ISS (rate of 2% to 5%) and PIS/COFINS (9.25% – Real Profit and 3.65% – Presumed Profit), as will be discussed below.

Load increase
Assuming a 25% rate (not yet defined) for lebanon telegram data CBS and IBS, and considering an average ISS rate of 3.5%, it is possible to perform some analyses. However, it is important to remember that there is a large variation in the rates due to the revenue or profit in each specific case.

In addition to payroll taxation, a service provider company that opts for the Presumed Profit taxation regime, for example, generally currently collects – a) PIS and COFINS (3.65%), b) IRPJ and CSLL (7.68% | without additional IR), and c) ISS (3.5%), resulting in an approximate total of 14.83% due to variations that may occur depending on revenue, as mentioned previously.

If the base text is approved as it stands and the reference rate for CBS and IBS, together, is set at 25%, we would have the following scenario: a) IRPJ and CSLL (7.68%), b) CBS and IBS (25%), resulting in an approximate total of 32.68%.

It can be seen, in the example above, that in general, there would be a 17.85% increase in tax payments for service providers that opt for the Presumed Profit taxation regime.

It is important to highlight that the approved text foresees the possibility of credit for CBS and IBS incident in the previous stages of the chain, which theoretically could result in a reduction in the effective rate of these new taxes and the increase suggested above.