The growth in collections obtained through the Corporate Income Tax (IRPJ) and the Social Contribution on Net Income (CSLL) led the Federal Revenue to register the best collection performance since the beginning of the historical series, in 1995, both for the month of April and for the first four months of the year.
According to the analysis of collection released today (26) by the Ministry of Economy, the body’s total collection in April 2022 was slightly above R$ 195 billion, “recording a real increase (IPCA) of 10.94% in relation to April 2021”.
In the accumulated four-month period (from January to April 2022), the collection reached the amount of R$ 743.2 billion, which represents an increase of 11.05% by the IPCA. “The increase observed in the period can be explained mainly by the growth in collections, mainly IRPJ and CSLL.
Month
Collections with IPRJ and CSLL totaled R$ 48.104 billion in April, a figure that represents a real growth of 21.53%. The Revenue explains that this performance is due to the 36.11% increase in the collection of the monthly estimate; 12.24% in the quarterly balance sheet collection; and 11.39% in the collection of presumed profit.
“It is important to note that there were atypical payments of approximately R$3 billion by companies linked to the commodities”, highlights the Tax Authorities.
The collection of Social Security Revenue was R$ 42.6 billion (a real increase of 7.69%).
“This result can be explained by the increase in the salary mass through the creation of new jobs and by the good performance of the Simples Nacional collection in relation to April 2021”.
Income from Capital (IRRF) had a collection of R$ 5.96 billion (a real increase of 61.93%), a result that is due to the nominal increases of 390% in collections via fixed income funds; and the 133% increase in collections via fixed income investments, both for individuals and companies.
According to the head of the Tax and Customs Studies Center of the Federal Revenue, Claudemir Malaquias, the main macroeconomic factors that influenced the results of April, in comparison with the same month of the previous year, were industrial production, “in which we had a reduction in around 2.48%; the sale of goods, which had a positive performance of 4.5% in relation to the previous year; and the sale of services, which was around 11.4%”.
quarter
In the first four months of the year, IPRJ and CSLL collected R$ 196.69 billion (real growth of 22.57%). The Revenue explains that this performance is due to the real increases of 84.46% in the collection related to the adjustment declaration; and 19.19% in the collection of the monthly estimate.
“In addition, there were atypical payments of around R$ 18 billion, made by companies linked to the commodities”, he added.
The collection via Social Security Revenue in the first four months of the year was R$ 170.9 billion (a real increase of 4.77%), a result that can be explained by the increase in the salary mass resulting from the creation of new jobs and the real increase 22% in the collection of Simples Nacional, compared to the same four-month period in 2021.
From January to April 2022, the tax obtained via capital income (IRRF) collected BRL 22.56 billion (a real increase of 46.49%), a result obtained thanks to nominal increases of 316% in the collection of fixed income funds ; and 125% with fixed income investments.
