In the income tax returns for the taxable year 2018 of resident individuals, only tax losses within the capital and non-labor income categories may be offset. However, such compensation will be subject to special calculations, depending on the year in which the loss was formed. “in the preparation of the 2018 taxable year income tax … Read more
Tax losses formed in the income tax return for the taxable year 2018 of resident individuals will cause it to remain open for 12 years. In addition, if the natural person transfers to SIMPLE during 2019, such losses cannot be used by way of compensation. According to the scheduling system applicable for the taxable year … Read more
Tax losses formed in the income tax return of the taxable year 2019 of resident individuals of the ordinary regime cause it to remain open for 5 years. If there is a transfer to SIMPLE during 2020, such losses may not be offset within such regime. According to the scheduling system applicable for the taxable … Read more
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