Tax Planning

No. Tax planning — also called *elisão fiscal* (lawful tax avoidance) — is the use of lawful means to structure operations in a way that reduces or defers tax burden within what the law permits. Tax evasion (*sonegação fiscal*) is the deliberate omission of taxable events, false statements, or fraud — conduct classified as a tax crime under Law 8.137/1990. The difference lies in the legality of the means: planning works within the available legal structure; evasion distorts it.Ler artigo completo

The ideal time is before the fiscal year closes — between October and December — because the regime chosen for the following year must be indicated with the first tax payment in January. Triggers that make a review urgent at any time of year include: revenue growth approaching the *Simples Nacional* (Brazil's simplified tax regime for small businesses) ceiling of R$4.8 million, a significant change in margins, the start of exports, or an ongoing fundraising or M&A process. The *Lucro Real* (actual profit) regime allows for quarterly or annual assessment, which opens adjustment windows throughout the year for companies already under that regime.Ler artigo completo

*Simples Nacional* will be maintained during and after the transition — it is a differentiated regime with constitutional protection (Complementary Law 123/2006), and Constitutional Amendment 132/2023 preserved that guarantee. In practice, however, open questions remain about integrating ancillary obligations with the *Comitê Gestor do IBS* (the governing committee overseeing the new IBS tax) and about partial non-cumulativity for this regime. Companies under *Simples Nacional* should monitor the Complementary Laws implementing Constitutional Amendment 132/2023, particularly those enacted through 2026.