Brazilian General Record of Taxpayers
| 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_GRT
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| 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 |
| Monolingual name Language-specific name of a data model concept or concept value. | General Record of Taxpayers (pt) |
| Monolingual short name Language-specific short name of a data model concept or concept value. | BR - Gen. Record of Taxpayers (en) |
| International name Defines the name of a concept in English with Latin characters, e.g. if the major name of a concept is defined in a local language. | Brazilian General Record of Taxpayers |
| Alternative name Alternative (i.e. synonymous) name of a concept. | n/a |
| Abbreviation Language-specific abbreviation of a data model concept or concept value. | n/a |
| Description Informal and comprehensive human-readable definition of a concept. | 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. |
| Applies to Describes what kind of entities are assigned the identifier at hand | n/a |
| Release status The release status in terms of development progress or maturity of a product feature or a business capability.<br/><code>EMPTY</code> (0): No feature considered yet, just rough idea for capability.<br/><code>IDEA</code> (1): Just an idea, not yet designed in detail.<br/><code>DESIGN</code> (2): Software design ready, development not yet started.<br/><code>DEVELOPMENT</code> (3): Software development in progress.<br/><code>ALPHA</code> (4): First functional release, in terms of a Minimal Viable Product (MVP).<br/><code>BETA</code> (5): Tested by selected users.<br/><code>RC</code> (6): Release candidate, fully tested, not yet used in production by many customers.<br/><code>LIVE</code> (7): Used in production by customers, fully monitored and supported.<br/><code>DEPRECATED</code> (-1): End of life planned, but still available.<br/><code>EOL</code> (-2): End of life, historic service, no longer available.<br/><code>BROKEN</code> (-3): Service was used in production but is currently not available. However, CDQ tries to repair or reactivate it.<br/><code>DISCONTINUED</code> (-4): The data source has ceased providing updates; nonetheless, we continue to offer the most recent available data. | LIVE
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| Issuing body The authority that publishes data or is responsible for its content | BR_RA000681 (CDQ)
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| Identifier category Categories of identification numbers | Tax Number |
| Mappings |
Formal definition[edit]
No formal definitions available
Data quality rules[edit]
No business rules