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Tax Profile

The tax profile defines the tax configuration of each company (legal entity) within the organization.

Main Fields

Tax Regime

RegimeDescription
simple_nationalSimples Nacional
presumed_profitPresumed Profit (Lucro Presumido)
real_profitActual Profit (Lucro Real)
meiIndividual Microentrepreneur (MEI)

Simples Nacional

FieldDescription
Annexannex_iii, annex_iv, or annex_v
RBT12 (cents)Gross Tax Revenue for the last 12 months
R FactorPayroll / revenue ratio
CPP within DASWhether the Employer Contribution is included in the DAS

Presumed Profit

FieldDescription
Presumption rateDefault: 32% of revenue

ISS

FieldDescription
Municipality (IBGE)IBGE municipality code
ISS rateISS percentage

Federal Taxes

FieldDescription
PIS ratePIS percentage
COFINS rateCOFINS percentage
CSLL rateCSLL percentage
IRPJ rateIRPJ percentage

CBS/IBS (2026+)

FieldDescription
EnabledWhether the new system is active
CBS rateCBS percentage
IBS rateIBS percentage
Modeinformative (2026) or compositive (2027+)

Versioning

Tax profiles are versioned:

  • effectiveFrom and effectiveTo define the validity period
  • version is incremented automatically with each change
  • History allows tracking changes over time

Historical RBT12

The system maintains the monthly Gross Tax Revenue history for accurate Simples Nacional calculation. Each record contains the month, year, and revenue amount.