Courses

LEGAL ENTITY INCOME TAX (IRPJ) – LAW 12.973/14

IRPJ ascertainment, legislation adequacy and companies’ prevention related to the law 12.973/14 changings.

EMENTA

Guide the accounting and fiscal areas towards the IRPJ and the Social contribution above the net profit ascertainment after the provisional measure 627/2013 effects, converted in the law 12973/14. Other orientation will be provided about the normative ruling (IN) RFB nº 1.515/2014 that consolidated the normative rulings (INs) nº 93/97, 1.492 and 1.493, and hosted the IFRS rules to tax purposes.

MAIN APPROACHED TOPICS

• The law initial adoption and the demonstrative differences.
• Accounting fiscal bookkeeping aspects (ECF).
• Transitional Fiscal Accounting Control aspects (FCont).
• New accounting criteria premises.
• General notions about actual profit and assumed profit.
• Special considerations due the current legislation.
• Social contribution and net profit.
• Suitable penalties.
• The changing from actual profit to assumed profit aspects.
• The changing from assumed profit to actual profit aspects.

TARGET PUBLIC

Accountants, controllers, fiscal department managers and assistants, lawyers, administrators and other professionals related to this matter.

COURSE LOAD

8 hours.