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| at a glance |
a company is classified as an Empresa de Pequeno Porte (Small Business) if its annual revenues are less than R$ 3.6 million a year. a venture is classified as a Regular Company if either its revenues are beyond R$ 3.6 million per year or the company has chosen this classification. All three types of companies have a few choices when it comes to paying taxes - National Simple, Taxable Income or Estimated Profit, and in rio de janeiro all must register with the local Board of Trade (Junta Comercial do Estado do Rio de Janeiro - JUCERJA). | important dates | |||
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