Quiz Lucro Presumido

What is 'Lucro Presumido'?

• A) A simplified form of calculating IRPJ and CSLL based on estimated profit margins

• B) A type of tax exemption

• C) A financial institution

• D) A type of company

Who can opt for Lucro Presumido?

• Any individual

• Legal entities with annual gross revenue up to R$ 78 million (except financial institutions, securitizers, companies with foreign income, and other cases prohibited by law)

• Only financial institutions

• Only companies with foreign income

Fill in the blank: The annual gross revenue limit for opting for Lucro Presumido is _________.

• R$ 78 million

• R$ 4.8 million

• R$ 150 million

• R$ 100 million

What is the presumed profit rate for IRPJ and CSLL on the sale of goods?

• IRPJ 8%, CSLL 12%

• IRPJ 32%, CSLL 32%

• IRPJ 16%, CSLL 12%

• IRPJ 1.6%, CSLL 12%

Fill in the blank: The presumed profit rate for IRPJ on resale of fuels is _________.

• 1.6%

• 8%

• 12%

• 32%

What is the IRPJ tax rate on the calculation base?

• 9%

• 15% plus an additional 10% on the excess over R$ 20,000/month

• 0.65%

• 3%

What is the CSLL tax rate on the calculation base?

• 9%

• 15%

• 0.65%

• 3%

Fill in the blank: The PIS rate is ________ (cumulative).

• 0.65%

• 1.65%

• 2.00%

• 0.45%

Which of the following is NOT a digital accessory obligation for Lucro Presumido?

• EFD-Contribuições

• DCTFWeb

• eSocial

• Income Tax Refund

What is the main reason for mandatory accounting in the context of profit distribution above presumed profit and asset control?

• It is required for corporate purposes, distribution of profits above presumed profit, and asset control. Even in Presumed Profit, accounting is recommended and often required in inspections.

• It is only necessary for tax calculation purposes and not for profit distribution.

• Mandatory accounting is required only for companies with international operations.

• Accounting is mandatory only when the company has more than 100 employees.