Fiscal periods aggregate invoices for monthly or quarterly tax assessment.
Period Types​
| Type | Description |
|---|
monthly | Monthly assessment (month 1-12) |
quarterly | Quarterly assessment (quarter 1-4) |
Period Fields​
Revenue​
| Field | Description |
|---|
| Gross revenue | Total invoiced in the period |
| Taxable revenue | Tax calculation base |
Taxes Due​
| Field | Description |
|---|
| ISS due | ISS payable |
| PIS due | PIS payable |
| COFINS due | COFINS payable |
| IRPJ due | IRPJ payable |
| CSLL due | CSLL payable |
Withholding Offset​
| Field | Description |
|---|
| IRRF to offset | IRRF withheld to deduct from IRPJ |
| CSRF to offset | CSRF withheld to deduct from PIS/COFINS/CSLL |
| ISS to offset | ISS withheld to deduct |
Simples Nacional​
| Field | Description |
|---|
| Estimated DAS | Estimated DAS amount |
| Effective rate | Calculated rate |
| Annex | Simples annex (III, IV, or V) |
CBS/IBS​
| Field | Description |
|---|
| CBS due | CBS payable |
| IBS due | IBS payable |
| Status | Description |
|---|
open | Period open, receiving invoices |
calculated | Taxes calculated |
closed | Period closed |
Calculations​
For Simples Nacional​
- Gets RBT12 (Gross Tax Revenue for the last 12 months)
- Locates the applicable bracket
- Calculates the effective rate
- Applies to monthly revenue
- Distributes among ISS, PIS, COFINS, CPP
- Tracks withholdings for offset
For Presumed Profit​
- Gets gross revenue
- Applies presumption rate (default: 32%)
- Calculates IRPJ on the presumed profit
- Calculates CSLL on the presumed profit
- Calculates PIS/COFINS on gross revenue
- Calculates ISS according to municipal rules
- Tracks withholdings for offset
Screenshot​
The /dashboard/tax-periods screen lists each tax period (monthly, quarterly or annual), with gross revenue, taxable revenue, taxes due (ISS, PIS, COFINS, IRPJ, CSLL, CBS, IBS), withholdings to offset, estimated DAS and effective rate. Periods can be closed (closed) — an irreversible operation that freezes the calculated amounts.
