IRPJ ECF: Apuração da Base de Cálculo (P200) ECF: Cálculo do IRPJ

Rec. Bruta Deduções da Receita

Lucro da Atividade Outras IRPJ
MESES Vendas de Bruta (descontos, Lucro Presumido ADICIONAL
Mercadorias devoluções etc.) (8%) Receitas (15%)

JANEIRO 3,000,000 200,000

FEVEREIRO 5,000,000 400,000 2,000,000
MARÇO 6,000,000 500,000
1º Trimestre 14,000,000.00 1,100,000.00 1,032,000.00 2,000,000.00 3,032,000.00 454,800.00 297,200.00
ABRIL 2,500,000 200,000
MAIO 2,000,000 150,000 1,000,000
JUNHO 2,000,000 200,000
2º Trimestre 6,500,000.00 550,000.00 476,000.00 1,000,000.00 1,476,000.00 221,400.00 141,600.00
JULHO 8,000,000 700,000
AGOSTO 9,500,000 500,000 500,000
SETEMBRO 10,000,000 700,000 1,000,000
3º Trimestre 27,500,000.00 1,900,000.00 2,048,000.00 1,500,000.00 3,548,000.00 532,200.00 348,800.00
OUTUBRO 12,000,000 800,000 700,000
NOVEMBRO 12,000,000 500,000 2,800,000
DEZEMBRO 16,000,000 1,100,000
4º Trimestre 40,000,000.00 2,400,000.00 3,008,000.00 3,500,000.00 6,508,000.00 976,200.00 644,800.00
88,000,000.00 5,950,000.00 6,564,000.00 8,000,000.00 14,564,000.00 TOTAL

CSLL ECF: Apuração da Base de Cálculo (P400) ECF: Cálculo da CSLL

Rec. Bruta Deduções da Receita Bônus de

Lucro da Atividade Outras CSLL
MESES Vendas de Bruta (descontos, Resultado Presumido Adimplência
(12%) Receitas (9%)
Mercadorias devoluções etc.) Fiscal
JANEIRO 3,000,000.00 200,000.00 -
FEVEREIRO 5,000,000.00 400,000.00 2,000,000.00
MARÇO 6,000,000.00 500,000.00 -
1º Trimestre 14,000,000.00 1,100,000.00 1,548,000.00 2,000,000.00 3,548,000.00 319,320.00
ABRIL 2,500,000.00 200,000.00 -
MAIO 2,000,000.00 150,000.00 1,000,000.00
JUNHO 2,000,000.00 200,000.00 -
2º Trimestre 6,500,000.00 550,000.00 714,000.00 1,000,000.00 1,714,000.00 154,260.00
JULHO 8,000,000.00 700,000.00 -
AGOSTO 9,500,000.00 500,000.00 500,000.00
SETEMBRO 10,000,000.00 700,000.00 1,000,000.00
3º Trimestre 27,500,000.00 1,900,000.00 3,072,000.00 1,500,000.00 4,572,000.00 411,480.00
OUTUBRO 12,000,000.00 800,000.00 700,000.00
NOVEMBRO 12,000,000.00 500,000.00 2,800,000.00
DEZEMBRO 16,000,000.00 1,100,000.00 -
4º Trimestre 40,000,000.00 2,400,000.00 4,512,000.00 3,500,000.00 8,012,000.00 721,080.00
TOTAL
Cálculo do IRPJ (P300)

IRRF IRPJ A PAGAR

17,200
34,400
21,600
73,200.00 678,800.00
25,400
23,600
13,600
62,600.00 300,400.00
21,600
27,000
38,800
87,400.00 793,600.00
36,000
53,200
36,000
125,200.00 1,495,800.00
348,400.00 3,268,600.00

Cálculo da CSLL (P500)

CSLL Retida CSLL A PAGAR

 16,000
22,000
18,000
56,000.00 263,320.00
14,500
18,000
13,000
45,500.00 108,760.00
18,000
22,500
29,000
69,500.00 341,980.00
30,000
36,000
30,000
96,000.00 625,080.00
267,000.00 1,339,140.00
 ECF: DRE (L300)
( - ) Deduções da ( - ) Deduções da
MESES Rec. Bruta Receita Bruta Receita Bruta ( - ) Custos Outras Lucro Antes do
Vendas de Receita Líquida
(descontos, (Tributos Despesas Receitas IRPJ e da CSLL
Mercadorias
devoluções etc.) s/Receita Bruta)

JANEIRO 3,000,000.00 200,000.00 600,000 1,700,000

FEVEREIRO 5,000,000.00 400,000.00 1,000,000 2,000,000 2,000,000
MARÇO 6,000,000.00 500,000.00 1,200,000 3,600,000
1º Trimestre 14,000,000.00 1,100,000.00 2,800,000.00 10,100,000.00 7,300,000.00 2,000,000.00 4,800,000.00
ABRIL 2,500,000.00 200,000.00 500,000 8,000,000
MAIO 2,000,000.00 150,000.00 400,000 600,000 1,000,000
JUNHO 2,000,000.00 200,000.00 400,000 450,000
2º Trimestre 6,500,000.00 550,000.00 1,300,000.00 4,650,000.00 9,050,000.00 1,000,000.00 - 3,400,000.00
JULHO 8,000,000.00 700,000.00 1,600,000 2,100,000
AGOSTO 9,500,000.00 500,000.00 1,900,000 8,250,000 500,000
SETEMBRO 10,000,000.00 700,000.00 2,000,000 5,200,000 1,000,000
3º Trimestre 27,500,000.00 1,900,000.00 5,500,000.00 20,100,000.00 15,550,000.00 1,500,000.00 6,050,000.00
OUTUBRO 12,000,000.00 800,000.00 2,400,000 7,500,000 700,000
NOVEMBRO 12,000,000.00 500,000.00 2,400,000 8,400,000 2,800,000
DEZEMBRO 16,000,000.00 1,100,000.00 3,200,000 12,000,000
4º Trimestre 40,000,000.00 2,400,000.00 8,000,000.00 29,600,000.00 27,900,000.00 3,500,000.00 5,200,000.00
 CSLL ECF: e-LACS (M350)
BC da CSLL antes da Compensação de BC
Lucro Antes do Lucro Antes da CSLL Adições Exclusões Compensação de BC Negativa de
( - ) CSLL
IRPJ e do IRPJ (lucro Real) (Lucro Real) Negativa de Períodos Períodos Anteriores
Anteriores (30%)

190,000 40,000
192,000 120,000
294,000 210,000
321,678.00 4,478,322.00 4,800,000.00 676,000.00 370,000.00 5,106,000.00 1,531,800.00
60,000 37,500
25,000 28,000
22,500 40,000
- - 3,400,000.00 - 3,400,000.00 107,500.00 105,500.00 - 3,398,000.00 -
216,000 300,000
1,080,000 450,000
600,000 240,000
438,228.00 5,611,772.00 6,050,000.00 1,896,000.00 990,000.00 6,956,000.00 2,086,800.00
765,000 250,000
480,000 840,000
600,000 360,000
352,485.00 4,847,515.00 5,200,000.00 1,845,000.00 1,450,000.00 5,595,000.00 1,678,500.00

Parte B
Base de caçculo negativa
5,000,000.00
1,531,800.00
3,468,200.00
3,398,000.00
6,866,200.00
2,086,800.00
4,779,400.00
1,678,500.00
3,100,900.00
 CSLL ECF: Apur. CSLL (N670) IRPJ ECF:

BC DA CSLL / Bônus de CSLL CSLL A PAGAR / A PAGAR APÓS Lucro Antes do Adições
CSLL Adição CSLL
BC NEGATIVA Adimplência Fiscal Retida COMPENSAR COMPENSAÇÃO IRPJ (lucro Real)

16,000.00 190,000.00
22,000.00 192,000.00
18,000.00 294,000.00
3,574,200.00 321,678.00 56,000.00 265,678.00 265,678.00 4,478,322.00 321,678.00 676,000.00
14,500.00 60,000.00
18,000.00 25,000.00
13,000.00 22,500.00
- 3,398,000.00 - 45,500.00 - 45,500.00 - 3,400,000.00 - 107,500.00
18,000.00 216,000.00
22,500.00 1,080,000.00
29,000.00 600,000.00
4,869,200.00 438,228.00 69,500.00 368,728.00 323,228.00 5,611,772.00 438,228.00 1,896,000.00
30,000.00 765,000.00
36,000.00 480,000.00
30,000.00 600,000.00
3,916,500.00 352,485.00 96,000.00 256,485.00 4,847,515.00 352,485.00 1,845,000.00
IRPJ ECF: e-LALUR (M300) IRPJ ECF: Apur. IRPJ (N630)
Lucro Real antes da Compensação de
Exclusões Compensação de Prej. Fiscais de LUCRO REAL /
IRPJ ADICIONAL PAT (15%) Outras Deduções
(Lucro Real) Prej. Fiscais de Períodos PREJ. FISCAL
Períodos Anteriores Anteriores (30%)

40,000.00
120,000.00
210,000.00
370,000.00 5,106,000.00 1,531,800.00 3,574,200.00 536,130.00 351,420.00 -
37,500.00
28,000.00
40,000.00
105,500.00 - 3,398,000.00 - - 3,398,000.00 - - -
300,000.00
450,000.00
240,000.00
990,000.00 6,956,000.00 2,086,800.00 4,869,200.00 730,380.00 480,920.00 -
250,000.00
840,000.00
360,000.00
1,450,000.00 5,595,000.00 1,678,500.00 3,916,500.00 587,475.00 385,650.00 -

Parte B
Base de caçculo negativa
5,000,000.00
1,531,800.00
3,468,200.00
3,398,000.00
6,866,200.00
2,086,800.00
4,779,400.00
1,678,500.00
3,100,900.00
30)

IRPJ A PAGAR / A PAGAR APÓS

IRRF
COMPENSAR COMPENSAÇÃO

17,200.00
34,400.00
21,600.00
73,200.00 814,350.00
25,400.00
23,600.00
13,600.00
62,600.00 - 62,600.00
21,600.00
27,000.00
38,800.00
87,400.00 1,123,900.00 1,061,300.00
36,000.00
53,200.00
36,000.00
125,200.00 847,925.00 847,925.00
CSLL JANEIRO FEVEREIRO MARÇO ABRIL

RECEITA BRUTA 3,000,000.00 5,000,000.00 6,000,000.00 2,500,000.00

( - ) DEDUÇÕES 200,000.00 400,000.00 500,000.00 200,000.00

RECEITA LÍQUIDA 2,800,000.00 4,600,000.00 5,500,000.00 2,300,000.00

LUCRO DA ATIVIDADE (12%) 336,000.00 552,000.00 660,000.00 276,000.00

OUTRAS RECEITAS - 2,000,000.00 - -

BC ESTIMADA (ECF: N650) 336,000.00 2,552,000.00 660,000.00 276,000.00

CSLL DEVIDA (ECF: N660) 30,240.00 229,680.00 59,400.00 24,840.00

CSLL Retida (ECF: N660) 16,000.00 22,000.00 18,000.00 14,500.00

CSLL A PAGAR (ECF: N660) 14,240.00 207,680.00 41,400.00 10,340.00

IRPJ JANEIRO FEVEREIRO MARÇO ABRIL

RECEITA BRUTA 3,000,000.00 5,000,000.00 6,000,000.00 2,500,000.00

( - ) DEDUÇÕES 200,000.00 400,000.00 500,000.00 200,000.00

RECEITA LÍQUIDA 2,800,000.00 4,600,000.00 5,500,000.00 2,300,000.00

LUCRO DA ATIVIDADE (8%) 224,000.00 368,000.00 440,000.00 184,000.00

OUTRAS RECEITAS - 2,000,000.00 - -

BC ESTIMADA (ECF: N500) 224,000.00 2,368,000.00 440,000.00 184,000.00

IRPJ(15%) (ECF: N620) 33,600.00 355,200.00 66,000.00 27,600.00

ADICIONAL (ECF: N620) 20,400.00 234,800.00 42,000.00 16,400.00

PAT (ECF:N620)

Outras Deduções (ECF:N620)

IRPJ DEVIDO (ECF: N620) 54,000.00 590,000.00 108,000.00 44,000.00

IRRF (ECF: N620) 17,200.00 34,400.00 21,600.00 25,400.00

IRPJ A PAGAR (ECF: N620) 36,800.00 555,600.00 86,400.00 18,600.00

 MAIO JUNHO JULHO AGOSTO SETEMBRO

2,000,000.00 2,000,000.00 8,000,000.00 9,500,000.00 10,000,000.00

150,000.00 200,000.00 700,000.00 500,000.00 700,000.00

1,850,000.00 1,800,000.00 7,300,000.00 9,000,000.00 9,300,000.00

222,000.00 216,000.00 876,000.00 1,080,000.00 1,116,000.00

1,000,000.00 - - 500,000.00 1,000,000.00

1,222,000.00 216,000.00 876,000.00 1,580,000.00 2,116,000.00

109,980.00 19,440.00 78,840.00 142,200.00 190,440.00

18,000.00 13,000.00 18,000.00 22,500.00 29,000.00

91,980.00 6,440.00 60,840.00 119,700.00 161,440.00

MAIO JUNHO JULHO AGOSTO SETEMBRO

2,000,000.00 2,000,000.00 8,000,000.00 9,500,000.00 10,000,000.00

150,000.00 200,000.00 700,000.00 500,000.00 700,000.00

1,850,000.00 1,800,000.00 7,300,000.00 9,000,000.00 9,300,000.00

148,000.00 144,000.00 584,000.00 720,000.00 744,000.00

1,000,000.00 - - 500,000.00 1,000,000.00

1,148,000.00 144,000.00 584,000.00 1,220,000.00 1,744,000.00

172,200.00 21,600.00 87,600.00 183,000.00 261,600.00

112,800.00 12,400.00 56,400.00 120,000.00 172,400.00

285,000.00 34,000.00 144,000.00 303,000.00 434,000.00

23,600.00 13,600.00 21,600.00 27,000.00 38,800.00

261,400.00 20,400.00 122,400.00 276,000.00 395,200.00

OUTUBRO NOVEMBRO DEZEMBRO

12,000,000.00 12,000,000.00 16,000,000.00

800,000.00 500,000.00 1,100,000.00

11,200,000.00 11,500,000.00 14,900,000.00

1,344,000.00 1,380,000.00 1,788,000.00

700,000.00 2,800,000.00 -

2,044,000.00 4,180,000.00 1,788,000.00

183,960.00 376,200.00 160,920.00

30,000.00 36,000.00 30,000.00

153,960.00 340,200.00 130,920.00

OUTUBRO NOVEMBRO DEZEMBRO

12,000,000.00 12,000,000.00 16,000,000.00

800,000.00 500,000.00 1,100,000.00

11,200,000.00 11,500,000.00 14,900,000.00

896,000.00 920,000.00 1,192,000.00

700,000.00 2,800,000.00 -
1,596,000.00 3,720,000.00 1,192,000.00

239,400.00 558,000.00 178,800.00

157,600.00 370,000.00 117,200.00

397,000.00 928,000.00 296,000.00

36,000.00 53,200.00 36,000.00

361,000.00 874,800.00 260,000.00

 JANEIRO FEVEREIRO

RECEITA BRUTA 3,000,000.00 8,000,000.00

( - ) DEDUÇÕES 800,000.00 2,200,000.00

RECEITA LÍQUIDA 2,200,000.00 5,800,000.00

( - ) CUSTOS/DESPESAS 1,700,000.00 3,700,000.00

EC: L300
OUTRAS RECEITAS - 2,000,000.00

LUCRO ANTES DA CSLL E DO IRPJ 500,000.00 4,100,000.00

( - ) CSLL 40,950.00 272,286.00

LUCRO ANTES DO IRPJ 459,050.00 3,827,714.00

APURAÇÃO DO RESULTADO AJUSTADO

LUCRO ANTES DA CSLL E DO IRPJ 500,000.00 4,100,000.00

ADIÇÕES 190,000.00 382,000.00

EXCLUSÕES 40,000.00 160,000.00

ECF: M350
650,000.00 4,322,000.00
BC DA CSLL ANTES DA COMPENSAÇÃO DE
BC NEGATIVA DE PER. ANTERIORES

Compensação de BC Negativa de Per.

Anteriores 195,000.00 1,296,600.00

BC DA CSLL / BC NEGATIVA 455,000.00 3,025,400.00

SI BCN 5,000,000.00

APURAÇÃO DA CSLL
CSLL APURADA 40,950.00 272,286.00
( - ) CSLL DEVIDA EM MESES ANTERIORES 30,240.00
ECF: N660 CSLL DEVIDA NO MÊS 40,950.00 242,046.00
( - ) CSLL RETIDA 16,000.00 22,000
CSLL A PAGAR/COMPENSAR 24,950.00 220,046.00

APURAÇÃO DO LUCRO REAL

LUCRO ANTES DO IRPJ 459,050.00 3,827,714.00
 ( + ) CSLL 40,950.00 272,286.00
( + ) ADIÇÕES 190,000.00 382,000.00
( - ) EXCLUSÕES 40,000.00 160,000.00
ECF: M300
LUCRO REAL ANTES DA COMPENSAÇÃO 650,000.00 4,322,000.00
DE PREJ. FISCAIS DE PER. ANTERIORES
( - ) Compensação de Prej. Fiscais de Per.
Anteriores 195,000.00 1,296,600.00
LUCRO REAL / PREJ. FISCAL 455,000.00 3,025,400.00

APURAÇÃO DO IRPJ
IRPJ 68,250.00 453,810.00
ADICIONAL 43,500.00 298,540.00
PAT
Outras Deduções
ECF: N620
( - ) IRPJ DEVIDO EM MESES ANTERIORES 54,000.00
IRPJ DEVIDO NO MÊS 111,750.00 698,350.00
( - ) IRRF 17,200.00 34,400.00
IRPJ A PAGAR/COMPENSAR 94,550.00 663,950.00
MARÇO ABRIL MAIO JUNHO

14,000,000.00 16,500,000.00 18,500,000.00 20,500,000.00

3,900,000.00 4,600,000.00 5,150,000.00 5,750,000.00

10,100,000.00 11,900,000.00 13,350,000.00 14,750,000.00

7,300,000.00 15,300,000.00 15,900,000.00 16,350,000.00

2,000,000.00 2,000,000.00 3,000,000.00 3,000,000.00

4,800,000.00 - 1,400,000.00 450,000.00 1,400,000.00

321,678.00 - 48,856.50 107,604.00

4,478,322.00 - 1,400,000.00 401,143.50 1,292,396.00

4,800,000.00 - 1,400,000.00 450,000.00 1,400,000.00

676,000.00 736,000.00 761,000.00 783,500.00

370,000.00 407,500.00 435,500.00 475,500.00

5,106,000.00 - 1,071,500.00 775,500.00 1,708,000.00

1,531,800.00 - 232,650.00 512,400.00

3,574,200.00 - 1,071,500.00 542,850.00 1,195,600.00

3,468,200.00 5,000,000.00 4,767,350.00 4,487,600.00

321,678.00 - 48,856.50 107,604.00

259,920.00 319,320.00 319,320.00 319,320.00
61,758.00 - 319,320.00 - 270,463.50 - 211,716.00
18,000.00 14,500.00 32,500.00 45,500.00
43,758.00 - 333,820.00 - 302,963.50 - 257,216.00

4,478,322.00 - 1,400,000.00 401,143.50 1,292,396.00

 321,678.00 - 48,856.50 107,604.00
676,000.00 736,000.00 761,000.00 783,500.00
370,000.00 407,500.00 435,500.00 475,500.00

5,106,000.00 - 1,071,500.00 775,500.00 1,708,000.00

1,531,800.00 - 232,650.00 512,400.00

3,574,200.00 - 1,071,500.00 542,850.00 1,195,600.00

536,130.00 - 81,427.50 179,340.00

351,420.00 - 44,285.00 107,560.00

644,000.00 752,000.00 752,000.00 752,000.00

243,550.00 - 752,000.00 - 626,287.50 - 465,100.00
21,600.00 25,400.00 49,000.00 62,600.00
221,950.00 - 777,400.00 - 675,287.50 - 527,700.00
 JULHO AGOSTO SETEMBRO OUTUBRO

28,500,000.00 38,000,000.00 48,000,000.00 60,000,000.00

8,050,000.00 10,450,000.00 13,150,000.00 16,350,000.00

20,450,000.00 27,550,000.00 34,850,000.00 43,650,000.00

18,450,000.00 26,700,000.00 31,900,000.00 39,400,000.00

3,000,000.00 3,500,000.00 4,500,000.00 5,200,000.00

5,000,000.00 4,350,000.00 7,450,000.00 9,450,000.00

329,112.00 327,852.00 545,832.00 704,277.00

4,670,888.00 4,022,148.00 6,904,168.00 8,745,723.00

5,000,000.00 4,350,000.00 7,450,000.00 9,450,000.00

999,500.00 2,079,500.00 2,679,500.00 3,444,500.00

775,500.00 1,225,500.00 1,465,500.00 1,715,500.00

5,224,000.00 5,204,000.00 8,664,000.00 11,179,000.00

1,567,200.00 1,561,200.00 2,599,200.00 3,353,700.00

3,656,800.00 3,642,800.00 6,064,800.00 7,825,300.00

3,432,800.00 3,438,800.00 2,400,800.00 1,646,300.00

329,112.00 327,852.00 545,832.00 704,277.00

319,320.00 329,112.00 329,112.00 519,552.00
9,792.00 - 1,260.00 216,720.00 184,725.00
63,500.00 76,208.00 105,208.00 106,208.00
- 53,708.00 - 77,468.00 111,512.00 78,517.00

4,670,888.00 4,022,148.00 6,904,168.00 8,745,723.00

 329,112.00 327,852.00 545,832.00 704,277.00
999,500.00 2,079,500.00 2,679,500.00 3,444,500.00
775,500.00 1,225,500.00 1,465,500.00 1,715,500.00

5,224,000.00 5,204,000.00 8,664,000.00 11,179,000.00

1,567,200.00 1,561,200.00 2,599,200.00 3,353,700.00

3,656,800.00 3,642,800.00 6,064,800.00 7,825,300.00

548,520.00 546,420.00 909,720.00 1,173,795.00

351,680.00 348,280.00 588,480.00 762,530.00

752,000.00 900,200.00 900,200.00 1,334,200.00

148,200.00 - 5,500.00 598,000.00 602,125.00
84,200.00 27,000.00 65,800.00 63,000.00
64,000.00 - 32,500.00 532,200.00 539,125.00
NOVEMBRO DEZEMBRO

72,000,000.00 88,000,000.00

19,250,000.00 23,550,000.00

52,750,000.00 64,450,000.00

47,800,000.00 59,800,000.00

8,000,000.00 8,000,000.00

12,950,000.00 12,650,000.00

902,097.00 898,317.00

12,047,903.00 11,751,683.00

12,950,000.00 12,650,000.00

3,924,500.00 4,524,500.00

2,555,500.00 2,915,500.00

14,319,000.00 14,259,000.00

4,295,700.00 4,277,700.00

10,023,300.00 9,981,300.00

4,295,700.00 4,277,700.00

902,097.00 898,317.00
703,512.00 902,097.00
198,585.00 - 3,780.00
112,208.00 30,000.00
86,377.00 - 33,780.00

12,047,903.00 11,751,683.00
 902,097.00 898,317.00
3,924,500.00 4,524,500.00
2,555,500.00 2,915,500.00

14,319,000.00 14,259,000.00

4,295,700.00 4,277,700.00
10,023,300.00 9,981,300.00

1,503,495.00 1,497,195.00
980,330.00 974,130.00

1,731,200.00 2,483,825.00
752,625.00 - 12,500.00
80,200.00 36,000.00
672,425.00 - 48,500.00
 JANEIRO FEVEREIRO
ESTIMATIVA COM BASE NA RECEITA BRUTA
IRPJ 36,800.00 555,600.00
CSLL 14,240.00 207,680.00

TOTAL COM BASE NA RECEITA BRUTA 51,040.00 763,280.00

ESTIMATIVA COM BASE NO BAL/BALANCETE SUSP/RED

IRPJ 94,550.00 663,950.00
CSLL 24,950.00 220,046.00

TOTAL COM BASE NO BAL/BALANCETE SUSP/RED 119,500.00 883,996.00

FORMA A SER ESCOLHIDA (RB / BAL) RB RB

IRPJ A PAGAR/COMPENSAR 36,800.00 555,600.00

CSLL A PAGAR/COMPENSAR 14,240.00 207,680.00

51,040.00 763,280.00
MARÇO ABRIL MAIO JUNHO JULHO AGOSTO

86,400.00 18,600.00 261,400.00 20,400.00 122,400.00 276,000.00

41,400.00 10,340.00 91,980.00 6,440.00 60,840.00 119,700.00

127,800.00 28,940.00 353,380.00 26,840.00 183,240.00 395,700.00

221,950.00 - - - 64,000.00 -
43,758.00 - - - - -

265,708.00 - - - 64,000.00 -

RB BAL BAL BAL BAL BAL

86,400.00 - - - 64,000.00 -
41,400.00 - - - - -

127,800.00 - - - 64,000.00 -

suspensao da suspensao da suspensao da redução da suspensao da

estimativa estimativa estimativa estimativa estimativa
SETEMBRO OUTUBRO NOVEMBRO DEZEMBRO

395,200.00 361,000.00 874,800.00 260,000.00

161,440.00 153,960.00 340,200.00 130,920.00

556,640.00 514,960.00 1,215,000.00 390,920.00

532,200.00 539,125.00 672,425.00 -

111,512.00 78,517.00 86,377.00 -

643,712.00 617,642.00 758,802.00 -

RB RB BAL BAL

395,200.00 361,000.00 672,425.00 -

161,440.00 153,960.00 86,377.00 -

556,640.00 514,960.00 758,802.00 -

redução da suspensao da
estimativa estimativa
 ANUAL

RECEITA BRUTA 88,000,000.00

( - ) DEDUÇÕES 23,550,000.00

RECEITA LÍQUIDA 64,450,000.00

( - ) CUSTOS/DESPESAS 59,800,000.00
EC: L300
OUTRAS RECEITAS 8,000,000.00

LUCRO ANTES DA CSLL E DO IRPJ 12,650,000.00

( - ) CSLL 898,317.00

LUCRO ANTES DO IRPJ 11,751,683.00

LUCRO ANTES DO IRPJ 11,751,683.00

( + ) CSLL 898,317.00

( + ) ADIÇÕES 4,524,500.00
ECF: M350
ECF: M300 ( - ) EXCLUSÕES 2,915,500.00

LUCRO REAL ANTES DA COMPENSAÇÃO DE 14,259,000.00

PREJ. FISCAIS DE PER. ANTERIORES
( - ) Compensação de Prej. Fiscais de Per.
Anteriores 4,277,700.00

LUCRO REAL / PREJ. FISCAL 9,981,300.00

IRPJ 1,497,195.00
ADICIONAL 974,130.00
PAT
Outras Deduções
ECF: N630 ECF: N670
( - ) IRPJ MENSAL PAGO POR ESTIMATIVA 2,483,825.00
IRPJ APURADO - 12,500.00
( - ) IRRF 36,000.00
IRPJ A PAGAR/COMPENSAR - 48,500.00
LUCRO ANTES DA CSLL E DO IRPJ 12,650,000.00

( + ) ADIÇÕES 4,524,500.00

( - ) EXCLUSÕES 2,915,500.00

BC DA CSLL ANTES DA COMPENSAÇÃO DE 14,259,000.00

BC NEGATIVA DE PER. ANTERIORES
( - ) Compensação de BC Negativa de Per.
Anteriores 4,277,700.00 722,300.00

BC DA CSLL / BC NEGATIVA 9,981,300.00

CSLL APURADA 898,317.00

( - ) CSLL MENSAL PAGA POR ESTIMATIVA 902,097.00

CSLL APURADO - 3,780.00
( - ) CSLL RETIDA 30,000.00
CSLL A PAGAR/COMPENSAR - 33,780.00