IRPJ: O que é e como declarar?

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O IRPJ é essencial para empresas no Brasil. Embora muitos confiem à contabilidade, é importante entender seus conceitos básicos.

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O que é IRPJ?

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O IRPJ é obrigatório para empresas com CNPJ ativo e declaração de faturamento.

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Quais são as modalidades de tributação do IRPJ?

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O Lucro Real é obrigatório para empresas com receita anual acima de R$78 milhões, atuantes no setor financeiro e com capital estrangeiro.

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O Lucro Presumido é para empresas com faturamento anual entre R$4 milhões e R$78 milhões.

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O Lucro Arbitrado é recomendado pelo Fisco para empresas sem informações completas para Lucro Presumido ou Real.

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A própria Receita Federal recomenda efetuar a declaração do IRPJ com auxílio do contador profissional.

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Leia aqui!

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