OAB issues a note about government CIT tax reform proposal

The note from the OAB is worthy of applause, but needs a correction: the effective rate considering the PJ-PF integration will not be 49% as said by the OAB. It will be, in 2022, 45.2% (31.5% + 20%) and, from 2023 onwards, 43.2% (29% + 20%) – assuming that the companies will distribute 100% of the profits, for the purposes of this comparison.
The amount subject to distribution via dividends is already net of taxes levied on the legal entity’s profit and, apparently, this was not considered in the calculation made by the OAB.

see more at: https://www.oab.org.br/noticia/58961/nota-sobre-tributacao-de-dividendos-e-lucro