Tax Preparation Foundations — Brazil — 24-module course

Author

Taxpayer profiles, year and professional scope

Client intake and secure documents

Individual and business tax distinctions

Individual filing obligations

Taxable income documentation

Exempt and exclusive-taxation income

Assets, rights and debts

Deduction evidence

Capital gains scope

Variable-income scope and escalation

Preparing an individual practice return

Review and client explanation

Business regime selection boundaries

Business source documents and fiscal records

Simples Nacional foundations

Lucro Presumido foundations

Lucro Real foundations and escalation

Withholding and reconciliation

State and municipal tax scope

Consumption-tax reform and effective dates

Electronic documents and obligations

Compliance calendar and corrections

Quality control and evidence retention

Scoped Brazil tax capstone