The tax profile defines the tax configuration of each company (legal entity) within the organization.
Main Fields
Tax Regime
| Regime | Description |
|---|
simple_national | Simples Nacional |
presumed_profit | Presumed Profit (Lucro Presumido) |
real_profit | Actual Profit (Lucro Real) |
mei | Individual Microentrepreneur (MEI) |
Simples Nacional
| Field | Description |
|---|
| Annex | annex_iii, annex_iv, or annex_v |
| RBT12 (cents) | Gross Tax Revenue for the last 12 months |
| R Factor | Payroll / revenue ratio |
| CPP within DAS | Whether the Employer Contribution is included in the DAS |
Presumed Profit
| Field | Description |
|---|
| Presumption rate | Default: 32% of revenue |
ISS
| Field | Description |
|---|
| Municipality (IBGE) | IBGE municipality code |
| ISS rate | ISS percentage |
Federal Taxes
| Field | Description |
|---|
| PIS rate | PIS percentage |
| COFINS rate | COFINS percentage |
| CSLL rate | CSLL percentage |
| IRPJ rate | IRPJ percentage |
CBS/IBS (2026+)
| Field | Description |
|---|
| Enabled | Whether the new system is active |
| CBS rate | CBS percentage |
| IBS rate | IBS percentage |
| Mode | informative (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.