Bachelor’s Degree in Accounting: Must be obtained from an accredited institution in Brazil.
CRC Certification: Must be a registered accountant with the Regional Accounting Council (CRC) in Brazil.
Technical Knowledge:
Lucro Real Expertise:
Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL) calculations based on actual profits.
PIS and COFINS tax rates: In-depth understanding (ranging from 0.65% to 7.60%) and the ability to apply the correct rates based on the company’s sector and activities.
Knowledge of deductions and tax adjustments per Brazilian tax law.
Simples Nacional Expertise:
Familiarity with eligibility criteria (companies with annual income up to R$4.8 million).
Comprehensive knowledge of tax rates from 4% to 22.90%.
Understanding of the six annexes that cover different economic activities under the Simples Nacional regime.
Skills and Abilities:
Tax Software Proficiency: Must be proficient in Brazilian tax accounting software and systems.
Analytical & Problem-Solving: Ability to optimize clients' tax positions and provide strategic advice on tax savings.
Attention to Detail: Ensuring accuracy in tax calculations and filings.
Communication Skills: Ability to clearly explain complex tax issues to clients.
Experience:
2-3 years of experience in Brazilian tax accounting, particularly with Lucro Real and Simples Nacional regimes.
Experience in preparing and filing tax returns for businesses under these tax regimes.
Additional Qualifications:
Lucro Presumido: Familiarity with this regime is an advantage.
International Tax Law: Knowledge of international tax laws and treaties, beneficial for companies with foreign operations.
Continuing Education: Commitment to ongoing learning in Brazilian tax law to keep up with regulatory updates.
Personal Qualities:
Ethical Standards: Must have high ethical integrity, especially when handling sensitive financial information.
Deadline-Oriented: Ability to work under pressure and meet strict deadlines.
Interpersonal Skills: Ability to collaborate effectively with clients and colleagues.