# Creates an additional Social Contribution on Net Profit (CSLL), a tax charged on company profits.

- Bill: PL 3817/2024
- Subject: [Taxes and Economy](https://votodeverdade.com.br/en/assunto/impostos-e-economia/)
- Latest vote: December 17, 2024
- Page: https://votodeverdade.com.br/en/projeto/2461194/
- Official text: https://www.camara.leg.br/proposicoesWeb/prop_mostrarintegra?codteor=2482676 (The official text is in Portuguese, as it was voted.)

## Summary

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

- 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

## Votes

- December 17, 2024: approved, vote type: symbolic (no vote recorded for each deputy). The Substitute Text to Bill No. 3.817 of 2024, adopted by the rapporteur of the Committee on Economic Development, was approved.

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