Brazil: Adopted Normative Instruction No. 2,228 introducing Social Contribution on Net Profit
Description
Adopted Normative Instruction No. 2,228 introducing Social Contribution on Net Profit
On 3 October 2024, the Federal Revenue Service (Receita Federal) adopted Normative Instruction No. 2,228, which introduces the Social Contribution on Net Profit (CSLL) in alignment with the Global Anti-Base Erosion (GloBE) Rules. The instruction reg…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
tax authority