Taxes levied on income and profit boosted the collection in March this year. According to data released today (28) by the Federal Revenue, the total collection in March 2022 was R$ 164.15 billion, with real growth (discounting IPCA inflation) of 6.92% compared to March 2021 In the first quarter of 2022, the collection closed at R$ 548.13 billion, an increase of 11.08%.
According to the Federal Revenue, the revenues managed by the tax authorities reached R$ 158.65 billion, which represents a real increase of 5.89%. In the quarter, this collection was R$ 519.35 billion – a real increase of 8.85%.
According to the agency, the collection of Corporate Income Tax and Social Contribution on Net Income enabled “the best collection performance since 2000, both for the month of March and for the quarter”.
highlights
Among the highlights pointed out by the Revenue for this March result are the Corporate Income Tax (IRPJ) and the Social Contribution on Net Income (CSLL), which totaled a collection of R$ 34.16 billion. This represents a real growth of 24.73%.
“This performance is explained by the increase of 35.50% in the collection of the monthly estimate and of 27.43% in the collection of the annual adjustment statement”, details the Revenue. According to tax technicians, the increase in income tax collection by companies at the beginning of the year is mainly due to the fact that many of them have made adjustments in relation to the previous declaration. They added that, also in the period, there were atypical payments of about R$ 3 billion, by companies linked to the commodities [produtos primários com cotação internacional].
Withholding Income Tax (IRRF) collected R$ 16 billion in March, a result that represents a real increase of 17.99%. The Federal Revenue says that this result can be explained by the real increases of 5.80% in the collection via “Income from Salaried Work”; of 98.61% in the collection obtained with profit sharing or results; and 29.80% in the collection of the item “Retirement of the General Regime or Public Servants”.
The Social Security Revenue had a collection of R$ 42.4 billion in the same month, which represents a real increase of 3.99%. “This result can be explained by the increase in the salary mass through the creation of new jobs and by the real increase of 27% in the collection of Simples Nacional in relation to March 2021. In addition, there was an increase in tax compensation with debts of pension revenue”, explains the agency.
Quarter
The IRPJ and CSLL were also highlights in the quarterly collection, with a real growth of 22.91%, which enabled a total collected of R$ 147 billion. The collection obtained in the period is due to the real increases of 84.42% in the collection related to the IRPJ and CSLL adjustment declaration, and of 14.97% in the collection of the monthly estimate.
The PIS/Pasep and Cofins presented, as a whole, a collection of R$ 103 billion, which represents a real growth of 5.40%.
Revenue explains that this result is due to factors such as “a real increase of 9.16% in the volume of services and a real decrease of 1.45% in the volume of sales, both in the period from December 2021 to February 2022 in relation to the period from December 2020 to February 2021, the good collection performance of the fuel sector, as well as the 29% reduction in the amount of tax compensation”.
On the other hand, capital income (IRRF) had a collection of R$ 16.4 billion (a real increase of 41.64%). “This result can be explained by the nominal increases of 287.80% in the collection of the Fixed Income Funds item, and of 122.06% in the collection of the Fixed Income Application item (Individuals and Companies)”, justifies the Federal Revenue.
