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
| 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