Choosing between the complete or simplified tax return model (DIRPF) is a simple and trivial way of tax planning. To choose among the various models of corporate taxation (Presumed Profit, Real or Simple-National) is also to plan the best way to collect taxes. These examples are commonplace situations in which all businesses and individuals decide between various taxation options. For these and more complex options, our body of tax lawyers is prepared to provide legal counsel.
The better understood the different legal norms are, the greater the chances of reducing expenses with the payment of taxes is. For example, in the purchase and sale of real estate there are several rules providing exemptions and reduction in tax. However, the use of these advantages depends on how the business will be conducted and on the meeting of legal requirements. Thus, the best strategy is to consult with a qualified professional before the intended transaction.
An analysis by a tax lawyer may indicate less costly alternatives in various businesses, such as buying and selling goods, separations, maintenance claims, withdrawal of partners, successions and inventories, as well as in the daily activity of the company (unused credits, mistakenly calculated taxes, exemptions, reductions in the calculation base, unknown tax benefits, development of business activity, etc.).
These opportunities depend on the alignment between the client's situation and the knowledge of the national tax system, nicknamed "tax carnival" by Alfredo Augusto Becker.
The more complex the rules involved, the greater the options available. Some of them will increase the costs involved, others will reduce them.
Avoiding the former and offering the latter is the goal of tax planning. There is no reason to spend more on taxes because of lack of knowledge of existing opportunities.
In an increasingly competitive market, cost reduction is key. With the current Brazilian tax burden and complex legal system, as a rule, a detailed analysis permits the identification of legal alternatives for reducing tax expenditures.