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.

 

 

Talk to us about the courses
OMB offers to your company!
Request a visit.

+55 31 3311 0600 | 306, Bernardo Guimarães Street, Funcionários, Zip Code 30140-080, Belo Horizonte - Minas Gerais | Brazil
Copyright© 2020 | OLIVEIRA MARQUES BENFICA ADVOCACIA. All rigths reserved.