Amasomo yo Gutanga Inyigisho ku Miryango

Yavuguruwe hakurikijwe amategeko mashya y'ivugurura ry'imisoro (Umusoro ku nyungu z'imitungo itimukanwa na ITCMD)

Amanota 8 muri gahunda ya CPC (Uburezi bw'Umwuga Bukomeza) yavuye muri CRC/CFC

Kwemeza ivugurura ry’imisoro (Ivugururwa rya 45-A/2019) byagize ingaruka zikomeye ku bijyanyen’umurage n’umusoro ku mpano - ITCMD, bigira ingaruka ku mutungo no ku ishyirwaho ry’ibigo bifite imitungo. Hamwe n’impinduka zemejwe, leta ubu zirasabwa gupima imisoro izamuka, zemererwa kugena kugeza kuri 8%. Muri rusange, nizemerwa n’ibihugu bireba, izi mpinduka zizatangira gukurikizwa guhera muri Mutarama 2026.

Byongeye kandi, Ivugurura ry’Imisoro ryazanye impinduka ku bijyanye n’umutwaro w’imisoro ku migabane ikomoka ku gukodesha no kugurisha imitungo itimukanwa, risimbuza PIS/COFINS TVA - DUAL (IBS / CBS), bigira ingaruka zitaziguye ku mutwaro w’imisoro kuri ubu bwoko bw’ibikorwa.

Kubwibyo, kwiga imiterere y’izungura muri iki gihe ni byiza, kandi bishobora gufasha mu kwemeza ko kohereza imitungo ku bazungura ari ingirakamaro kandi bigahendutse.

Intego

• Gushyira ahagaragara akamaro k'igenamigambi ry'umutungo n'umutungo mu bijyanye n'imisoro, amasosiyete, n'umurage;
• Kugaragaza ibyiza byo kuzungura umuryango binyuze mu gushinga isosiyete ifite umuryango, biganisha ku ngingo z'ingenzi mu igabana ry'umutungo w'umuryango ku bazungura binyuze mu gutanga imigabane y'isosiyete hamwe n'igabanywa ry'umutungo w'imigabane, kugira ngo byorohereze inzira yo gusora no kugabanya umutwaro w'imisoro;
• Suzuma ingingo zibuza ibintu zigamije kwemeza ko umutungo uzahoraho ku basekuruza b'ejo hazaza - kutagabanyirizwa, kudafatirwa, kudahindurirwa, no gusubizwa umutungo;
• Gusobanura ibyiza byo kugira ikigo gifite imari mu bijyanye no kugabanya amakimbirane mu miryango, kugabanya imisoro, no kurengera imitungo.
• Kugira ngo hagaragazwe akamaro ko gushyiraho amasosiyete afite imitungo iciriritse kugira ngo arengere imitungo, imyenda n'imanza.
• Kwiga ku bintu by'ingenzi n'ingaruka z'ivugurura ry'imisoro ku bijyanye na ITCMD na IBS/CBS byishyurwa ku nyungu z'ubutaka.

Abantu bireba

Ba nyir'ubucuruzi, abayobozi, abayobozi, abajyanama, abanyamategeko, abacungamari, n'abantu ku giti cyabo bashaka gutegura gahunda y'izungura igamije kugabanya umutwaro w'imisoro no koroshya ihererekanya ry'imitungo, bityo byoroshya inzira ihenze yo gusora.

Ibikubiye mu masomo

1 – Impinduka mu miterere n'ibyo umuntu agomba kwitondera mbere

• Igihe cyo kuganira ku izungura ry'umuryango - Ubucuruzi ugereranije n'Umutungo: igihe cyiza cyo gutegura izungura no kurinda imitungo
• Ingaruka z'ibikorwa by'ubucuruzi - umuntu ku giti cye
• • Ingaruka z'amategeko – Sisitemu y'inshingano ku bafatanyabikorwa n'abayobozi: Abakozi, Abaguzi, Imisoro, no gutobora isura y'ikigo
  • Ingaruka z'umuryango - izungura n'urupfu rw'umukuru w'ikigo uyobora ikigo; kwivanga kw'abavandimwe no kurindwa kwinjira mu miterere y'umutungo w'ikigo

2 – Izungura ry'umuryango: Ingaruka z'ingenzi mu muryango

• Imiterere y'umutungo
• • Ihuriro rusange
  • Isangira ry'igice
  • Gutandukana bisanzwe
  • Gutandukana byemewe
  • ishyingiranwa ryemewe n'amategeko
• Igice cyemewe n'amategeko kandi gishobora gukoreshwa: abazungura bemewe n'amategeko.
• Igabana ry'umutungo n'izungura
• Abashakanye n'abafatanyabikorwa: Abazungura bemewe n'amategeko
• Itegeko ry'izungura: Ingingo ya 1.829 y'amategeko mbonezamubano - igabanywa ry'umutungo mu gihe habayeho urupfu

3 – Isosiyete ifite imitungo y'umuryango

• Ubwoko n'Amoko: Bitunganye cyangwa Bivanze (ibitekerezo n'intego)
• Ishingwa rya sosiyete y’ubucuruzi idafite imigabane cyangwa ivangavanze (uruhererekane rw’imigabane/imigabane y’ibigo)
• Gushyiraho ikigo gifite imitungo - ikigo gishinzwe gucunga umutungo (imicungire y'umutungo)
• Imiterere y'imiterere y'ikigo
• Guhuza/Gushyiraho Imigabane y'Imari
• • agaciro k'umusanzu w'imari shingiro
  • Ni iki cyo kohereza? (Umutungo utimukanwa, imirima, imigabane n'imigabane, imodoka, ishoramari ry'imari)
• Gukoresha imigabane n'imigabane mu buryo butari ubwa mbere
• • igitekerezo
  • ubwoko bw'irimbuka
  • ububasha bwo kugenzura no kugira uburenganzira ku nyungu/inyungu

4 – Gutanga imigabane hamwe n'ingingo zigenga uburenganzira ku mutungo bwite n'izigenga: Ibitekerezo n'intego

• Ingingo yo kudahabwa uburenganzira bwo kwimurwa
• Ingingo idafite aho ihuriye n'itumanaho
• Ingingo yo kudafatira
• Ingingo yo gusubiza inyuma

5 – Ingaruka ku kigo

• Imiterere y'ikigo cy'ubucuruzi cya Kompanyi ifite imari fatizo - ibitekerezo n'imikoreshereze y'ingenzi
• • Isosiyete ifite inshingano nke
  • Isosiyete ya Leta ifite umwihariko
• Affectio Societatis – kurinda abantu ba gatatu kwinjira mu miterere y'imigabane y'ikigo.
• Ingingo z'ingenzi z'amategeko agenga ishyirahamwe (uburenganzira bwo kwikura mu mwanya, ibyo umuntu akunda, urupfu rw'abafatanyabikorwa, icyemezo n'ubwishyu bw'umutungo)
• Urupfu rw'umufatanyabikorwa/umuyobozi: Ni iki kibaho ku migabane n'ubuyobozi bw'ikigo?
• Ingaruka zo kutagira gahunda yo gusimburana

6 – Ingaruka ku misoro – Kugabanya umutwaro w’imisoro (Byavuguruwe hakurikijwe amategeko agenga ivugurura ry’imisoro)

• Intambwe ya 1: Imisoro mu gushinga ikigo gifite imitungo
  - Ese ITBI (Umusoro wo kohereza imitungo) irakurikizwa cyangwa ntikurikizwa?
• • Igikorwa cyiganjemo
  • Itariki ntarengwa yo kugenzura ubwinshi n'ubwishyu bwa ITBI (Umusoro wo kohereza imitungo)
• Ibitekerezo n'ibisobanuro kuri General Repercussion 796 STF (ITBI mu guhuza imitungo itimukanwa) - Ubumenyi bushya
• Inyungu ku mutungo utimukanwa – uruhare rw'umutungo utimukanwa n'indi mitungo

• Intambwe ya 2: Imisoro nyuma yo gushinga isosiyete ifite imitungo
• Amahitamo y'uburyo bw'imisoro: Inyungu iteganyijwe
• Umutwaro w'umusoro - Ubukode bw'amazu
• • Umusoro ku nyungu z'ibigo (IRPJ)
  • CSLL - Umusanzu Wimibereho Kubyunguka
  • PIS na COFINS (IBS/CBS – Ivugurura ry’imisoro) Iterambere ry’amafaranga yinjira mu mutungo utimukanwa
• Kugabanya inyungu z'imari shingiro zikomoka ku kugurisha imitungo itimukanwa n'inyungu z'ubukode
• • Imbonerahamwe: Igereranya ry'imisoro ku bantu ku giti cyabo ugereranije n'ibigo bifite imitungo y'imiryango
• Igabanywa ry'inyungu ku bafatanyabikorwa

• Intambwe ya 3: Umusoro ku ihererekanya ry'imitungo ku bazungura
• ITCMD - Umurage n'Umusoro ku Mpano
• • Igipimo cy'umusoro
  • Ishingiro ry'umusoro ku gutanga imigabane y'ikigo (Limited Liability Company - LTDA) na Public Limited Company (SA)
  • Aho gukusanyiriza
• Kugabanya umusoro ku murage: ITCMD: Gutanga imigabane hamwe no kwishingira uburenganzira bwo kuyikoresha
• Ingaruka z'Ivugurura ry'Itegeko Nshinga ryo ku wa 132/2023 - Igipimo cy'imisoro n'izamuka ryayo

7 – Amategeko – ihindagurika hakurikijwe urubanza rwihariye

• Inyandiko z'izungura
• Inyandiko y'ubunotateri
• Ibikoresho byigenga n'inyandiko z'impano
• Gahunda z'ubwiteganyirize bw'izabukuru ku giti cyabo – VGBL/PGBL
• Ubwishingizi bw'ubuzima
• Ibikoresho by'amahanga: Imigabane, imari n'ibindi bigo

8 – Ibyiza byo kuba ikigo gifite umuryango utunze ugereranije n'iy'imigabane

• Kwirinda/kugabanya amakimbirane hagati y'abazungura
• Kugira ngo hirindwe igabanuka ry'umutungo
• Kugabanya ITCMD (Umurage n'Umusoro ku Mpano) - Ishingiro ry'ibarura n'igihe cy'ikwirakwizwa ry'umutungo - Umushinga w'itegeko wo kongera umusoro ku mitungo
• Amafaranga y'Urukiko n'Amafaranga y'Avoka – Imbonerahamwe Igereranya (Umurage unyuze mu irage ugereranije n'umurage unyuze mu isosiyete ifite imitungo)

Ibikoresho

• Amashusho y'ibisobanuro, harimo imbonerahamwe igereranya imisoro ku bantu ku giti cyabo ugereranyije n'amasosiyete afite imitungo, hamwe n'andi makuru ajyanye nayo;
• Ingingo z'icyitegererezo z'ishoramari mu gushinga ikigo cy'umutungo w'umuryango/uw'ubutaka;

Umwarimu

Umunyamategeko muri São Paulo/SP. Umujyanama mu igenamigambi ry'izungura n'imiyoborere y'ibigo. Impamyabumenyi y'icyiciro cya kabiri cya kaminuza (Lato Sensu) mu mategeko y'ubucuruzi yakuye muri Kaminuza Gatolika ya Pontifical ya São Paulo – PUC/SP. Umwe mu bagize itsinda rya GEEF – Family Business Studies Group. GV Law/GVlaw-SP. Uburambe mu gutanga inama ku misoro, gutegura izungura, no gushyira mu bikorwa amahame agenga imiyoborere y'ibigo ku bigo by'imiryango. Ubuhanga mu guteza imbere no gushyira mu bikorwa izungura n'igenamigambi ry'imisoro ku bigo n'imiryango binyuze mu gushinga ibigo by'imitungo, ibigo by'imitungo y'imiryango, n'ibigo by'imitungo y'imitungo. Umwanditsi w'inyandiko z'amategeko zibanda ku izungura ry'umuryango n'imiyoborere y'ibigo.

Amakuru y'ingenzi

Igiciro kirimo amasomo, ibikoresho, n'icyemezo cy'ikoranabuhanga.

Amanota muri CPC (Gukomeza Amashuri Yumwuga ya CRC / CFC): 08 amanota
AUD: 08, UMWITOZO: 08, GAHUNDA: 08, PRORT: 08.
Isosiyete y'amahugurwa yemewe na CRC-SP: Barcino Treinamento e Gestão Ltda. - SP - 00345

Imiterere: Gutanga amakuru kuri interineti – Amasomo azatangazwa imbonankubone kandi abanyeshuri bashobora kuyareba kuri mudasobwa ifite interineti. Abanyeshuri bazashobora kuvugana n'umwarimu, gutanga ibitekerezo no kubaza ibibazo mu gihe cy'amasomo.

Aya mahugurwa ashobora kandi gukorerwa mu itsinda, haba imbonankubone cyangwa kuri interineti.

Kugira ngo ubone amakuru arambuye ku bijyanye n'amasomo yo gufata abana mu miryango, twandikire kuri telefoni kuri (11) 3230-2714 cyangwa ukoreshe iyi link: https://bit.ly/BCN_CursoHolding_P