Creates an additional Social Contribution on Net Profit (CSLL), a tax charged on company profits.
Creates an additional Social Contribution on Net Profit (CSLL), a tax charged on company profits. The creation is part of adapting Brazilian law to the Global Anti-Base Erosion Rules (GloBE Rules). It also amends Laws No. 9.430/1996 and No. 12.973/2014.
Key points and official text
Key points
- Establishes the Additional Social Contribution on Net Profit
- Adapts Brazilian legislation to the GloBE Rules
- Amends Laws No. 9.430 of 1996 and No. 12.973 of 2014
Official text (PL 3817/2024)
The official text is in Portuguese, as it was voted.
Institui o Adicional da Contribuição Social sobre o Lucro Líquido, no processo de adaptação da legislação brasileira às Regras Globais Contra a Erosão da Base Tributária – Regras GloBE, e dá outras providências.
How each deputy voted
Symbolic vote: the result was announced without recording each deputy's vote.
Subject: Taxes and Economy. Subject and summary are written by artificial intelligence and can contain errors; the official text of each bill is always available on the Chamber's website. How artificial intelligence is used