Income Tax Reform: Understand What Changes In The Declaration


Income Tax Reform: Last Wednesday (1), the Chamber of Deputies approved the basic text for the reform of the Income Tax, with 398 votes in favor and 77 against. The matter, filed by rapporteur Celso Sabino, was approved after the president of the House, Arthur Lira, reached an agreement with the opposition. Now the text must go to approval in the Senate.

Check out the main changes listed in the reform, which will affect both individuals and companies.

What changes with the reform of the IR?


With the reform, the Income Tax table was updated and, now, workers who maintain CLT bonds and who receive up to $ 2.5 thousand monthly will be exempt. The correction represents a change of 31%, compared to the current limit, which is R$1.9 thousand. According to the government, people exempt from paying income tax will increase from 10.7 million to 16.3 million.

In addition, other workers with CLT ties will continue to have the possibility of requesting the 20% simplified declaration. The proposed change in the base text, however, is in the maximum discount amount, which went from $ 16,754.34 to $ 10,563.60. Initially, the article predicted that, in order to apply for the simplified discount, it was necessary to receive, at most, R$ 40 thousand in annual income.


The reform must include a cut from 15% to 8% in the base rate, in addition to a percentage point in the Social Contribution on Net Income (CSLL).


Dividends from micro and small companies that are in the Simples Nacional or that opt ​​for a presumed profit regime with sales of up to $ 4.8 million will continue to be exempt. Dividends of up to $20,000 from small companies that distribute among members of the same economic group and affiliates are also exempt.


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