BR_RA000681 (CDQ)

Technical key Defines a unique key by which e.g. data model concepts can be referenced in a technical integration context. These keys are unique in the CDL context.	BR_RA000681
GLEIF registration authority code	RA000681
Local registration authority code Code of the local registration authority.	n/a
Monolingual name Language-specific name of a data model concept or concept value.	Brazilian Internal Revenue Service (en), Receita Federal do Brasi (pt)
Monolingual short name Language-specific short name of a data model concept or concept value.
Country scope Defines a address/country a given concept is used in (or valid in, or relevant for etc.), i.e. the country-specific scope of a concept.	BR (Brasilien, Brazil, Brésil, Brasil, 巴西)
Region scope Defines the address/addministrative area/type/region where a given concept is used in (or valid in, or relevant for etc.), i.e. the region-specific scope of a concept, such as a tax identifier that is issued by a particular state in a country.
County scope Defines the address/addministrative area/type/county where a given concept is used in (or valid in, or relevant for etc.), i.e. the county-specific scope of a concept, such as a tax identifier that is issued by a particular county such as "Los Angeles" in the state (region) California.
Description Informal and comprehensive human-readable definition of a concept.	No description available.
URL URL that provides more information for a given concept.	http://receita.economia.gov.br/orientacao/tributaria/cadastros/cadastro-nacional-de-pessoas-juridicas-cnpj
DEPRECATED: Name	Brazilian Internal Revenue Service
DEPRECATED: International Name	Brazilian Internal Revenue Service

Managed identifiers

Identifier	Technical key	Description
Brazilian General Record of Taxpayers	BR_GRT	Brazilian General record of Taxpayer consist of the records of individual and corporation tax payer. On Aug. 1, 2007, tax authorities issued standard instructions to regulate the simplified tax regime (super simples) announced by the Brazilian government through Complementary Law n° 123/2006. The measure authorizes companies under this regime—those with annual gross revenues of up to BRL2,400,000 ($1,372,684)—to pay a single tax in place of the following federal, state, and municipal taxes: IRPJ (federal corporate income tax) CSLL (federal social contribution on net income) PIS and COFINS (federal contributions levied on income) IPI (federal excise tax) Federal payroll taxes/contributions ICMS (state taxes on goods and services) ISS (municipal services tax). The applicable tax rate will vary from 4% to 17.42%, depending on the type of activity—industry, commerce, services, and so on. This new tax regime, which came into effect on July 1, 2007, differs from the standard methods to calculate corporate income tax. Larger companies can normally opt to calculate income tax under an actual profits method (lucro real) or a presumed profits method (lucro presumido). Under the actual profits method (lucro real), the taxable income is calculated in accordance with corporate records and adjusted for tax purposes in line with the applicable regulations (standard taxable income calculation). The corporate taxpayers may estimate their monthly tax payments (IRPJ and CSLL) by using computation rules applicable for the presumed taxable income basis. A final balance sheet and statement of income must be drawn up at year-end and the annual tax liability (including income tax surcharge) computed. Any difference between the final tax liability computed and the amounts estimated and paid in advance or withheld at source will either be paid up on March of the following calendar year (subject to interest) or claimed as a tax credit.
Legal Entity Identifier	LEI_ID	A Legal Entity Identifier (or LEI) is a 20-character identifier that identifies distinct legal entities that engage in financial transactions. It is defined by ISO 17442. Natural persons are not required to have an LEI;Business_partner/identifier/issuing_body/ they’re eligible to have one issued, however, but only if they act in an independent business capacity. The LEI is a global standard, designed to be non-proprietary data that is freely accessible to all. As of October 2017, over 630,000 legal entities from more than 195 countries have now been issued with LEIs.