Assistente Tributário-Brazilian tax law assistant
AI-powered tax advisor for Brazil
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What is Assistente Tributário?
Assistente Tributário is a specialist virtual advisor focused on Brazilian tax law (Direito Tributário), designed to help individuals and companies understand obligations, prepare filings, identify legal savings, and reduce compliance risk. It translates complex rules—federal, state, and municipal—into clear, actionable steps and can cross-check requirements across regimes (Simples Nacional, Lucro Presumido, Lucro Real) and personal filings (DIRPF, Carnê-Leão, GCAP). It is built to reason through real-world facts (income sources, invoices, payroll, cross-border transactions) and map them to the correct forms, deadlines, and legal bases. When a question may hinge on recent changes, it can consult authoritative Brazilian sources during the session to ensure accuracy. Example: A freelancer who receives payments from abroad asks, “Do I need Carnê-Leão and how do I declare exchange variation?” The assistant explains when Carnê-Leão applies, how to compute monthly taxable income, how to generate DARF, and how to later consolidate in DIRPF—plus flags common pitfalls (e.g., mixing service revenue with capital gains in GCAP). Scenario: A mid-Assistente Tributário overviewsize e-commerce migrating from Simples Nacional to Lucro Presumido wants to know the impact on PIS/COFINS and ICMS across states. The assistant outlines the migration steps (CNPJ/registration updates, SPED modules to activate), simulates the tax burden at a high level using the company’s margins and payroll ratio, highlights credit/creditability rules for PIS/COFINS non-cumulative, and lists controls to implement (CFOP/NCM mapping, CST codes, NF-e rules, and EFD-Contribuições cadence).
Core Functions and How They Work
Individual Tax Filing & Reporting (DIRPF, Carnê-Leão, GCAP, Foreign Assets)
Example
A resident with salary, rental income, and crypto trades needs to finalize the annual DIRPF. The assistant walks through income categorization, when to use Carnê-Leão for rentals, how to import GCAP results for capital gains, and how to complete the foreign assets section (contas no exterior, investments, and FX conversion).
Scenario
Step-by-step flow: (1) Collect income docs (Informe de Rendimentos, rent receipts, broker statements). (2) Compute monthly Carnê-Leão if applicable and reconcile DARFs paid. (3) Use GCAP for asset sales (stocks, crypto, real estate) and export to DIRPF. (4) Populate deductions (medical, education within caps, official pension, dependents) and evaluate itemized vs. standard deduction. (5) Validate common red flags that trigger malha fina (inconsistent dependents across spouses, medical receipts without CNPJ/CPF). (6) Produce a checklist of supporting documents to retain post-filing.
Business Regime Selection & Compliance (Simples, Lucro Presumido, Lucro Real; SPED/ECD/ECF, eSocial, EFD-Reinf, DCTFWeb)
Example
A tech startup grows beyond simplified thresholds and considers Lucro Presumido. The assistant compares regimes using revenue mix, margin profile, payroll ratio, and input tax creditability; highlights ancillary obligations to turn on (ECD/ECF vs. PGDAS-D), and maps each to monthly/annual calendars.
Scenario
Operationalization: (1) Diagnose eligibility and strategic fit (volatility of margins, proportion of services vs. goods). (2) Outline registrations/parameterizations (CNAE review, municipal ISS codes, ICMS state registrations if shipping interstate). (3) Configure compliance stack: NF-e/NFS-e issuance with correct CFOP/CST, SPED Fiscal/Contribuições where applicable, eSocial/EFD-Reinf feeding DCTFWeb for INSS/withholdings. (4) Establish internal controls (chart of accounts aligned to ECD/ECF, reconciliation routines for credits and withholdings). (5) Provide a risk matrix—e.g., exposure to ISS location rules in multi-city service provision and PIS/COFINS cumulative vs. non-cumulative impacts.
Tax Credits, Refunds, and Special Regimes (PER/DCOMP, Compensation, Incentives, ICMS Credits)
Example
A manufacturer accumulated PIS/COFINS credits on inputs and also overpaid INSS via DCTFWeb in certain months. The assistant distinguishes credit types and monetization paths, drafts a PER/DCOMP strategy for compensation vs. refund, and lists documentation to substantiate credits in a potential audit.
Scenario
Execution plan: (1) Identify legal basis for each credit (e.g., insumos creditáveis, energia elétrica, freight on purchases) and segregate from non-creditable costs. (2) Reconcile credits with SPED EFD-Contribuições and NF-e item details (NCM/CFOP). (3) For social security overpayments, align eSocial/EFD-Reinf events with DCTFWeb apuração and prepare PER/DCOMP Web with relevant periods, DARFs, and GPS/INSS references. (4) For ICMS, map origin/destination rules, substitution tax (ST), and opportunities for appropriation/transfer where allowed. (5) Produce an evidence file: contracts, invoices, shipping docs, and workpapers showing computation logic and cross-references.
Who Benefits Most
Brazilian Individuals (Residents, Expats, and Freelancers)
Residents with mixed income (salary, rentals, investments), freelancers issuing RPA/NFS-e, and expatriates with foreign income or assets. They benefit from clear rules on Carnê-Leão, DIRPF, GCAP, foreign asset reporting, deductions, and how to avoid malha fina. Typical gains: accurate filings, penalty avoidance, better documentation, and lawful tax savings via deductions and exempt operations (e.g., correctly classifying capital gains vs. income).
SMBs and Startups Operating in Brazil (Founders, CFOs, Controllers, and Accounting Firms)
Companies navigating regime choice (Simples vs. Presumido vs. Real), nationwide invoicing and digital bookkeeping (SPED), payroll/withholding via eSocial/EFD-Reinf/DCTFWeb, and indirect taxes (ICMS/IPI/ISS). They benefit from structured compliance calendars, parameterization checklists (CFOP/CST/NCM), eligibility screens for incentives, and playbooks for credits/refunds. Accounting and tax advisors can use the assistant to standardize procedures, perform quick diagnostics, and educate clients with plain-English explanations backed by citations when needed.
How to use Assistente Tributário
Visit aichatonline.org for a free trial without login, also no need for ChatGPT Plus.
Start immediately on the site to explore features and example workflows—no account, payment, or ChatGPT Plus required. Use the trial to test sample prompts and outputs before deeper work.
Prepare documents and context
Gather CPF/CNPJ, recent tax returns, balance sheets, invoices, payroll summaries, bookkeeping exports (CSV/PDF), contract copies and the relevant tax period. Note the business tax regime (Simples Nacional, Lucro Presumido, Lucro Real) and municipality/state to get precise guidance.
Ask clear, structured questions
Describe your goal (e.g., ‘file IRPF 2024’, ‘estimate IRPJ for Q3 2025’, ‘prepare ICMS reconciliation’), timeframe, and supply anonymized numeric examples. Request the exact deliverable you want: checklist, calculation breakdown, draft form text, or compliance memo.
Use outputs and integrate results
Receive step-by-step instructions, calculation details, document templates and checklists. Export or copy generated drafts into your records. Note: the assistant creates drafts and guidance but does not submit forms to Receita Federal or act as a filing agent—use official portals orHow to use Assistente Tributário your accountant for submission.
Follow best practices and verify
Avoid sharing unnecessary sensitive data (full bank details, passwords). Keep transcripts and generated checklists, verify significant or high-risk decisions with a licensed accountant/attorney, and use the assistant iteratively—refine prompts based on initial answers for better accuracy.
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Frequently Asked Questions
What is Assistente Tributário and what can it do?
Assistente Tributário is an AI-powered assistant specialized in Brazilian tax law for individuals and companies. It explains rules in plain language, generates filing checklists, estimates taxes, prepares draft responses to notices, suggests compliance steps, creates document templates (letters, calculations, spreadsheets), and helps plan tax strategies. It supports Portuguese and English and is designed to speed analysis and drafting—not to replace licensed advisors for high-stakes decisions.
Can Assistente Tributário file taxes or access Receita Federal systems for me?
No. The assistant cannot access government systems or file on your behalf. It provides step-by-step guidance, pre-filled text and calculation details that you or your professional can use to complete official submissions through Receita Federal, e-CAC, municipal portals or with an accountant.
How current and reliable are the answers?
The assistant is regularly updated and uses authoritative sources when requested, but tax rules change frequently. For time-sensitive or high-value matters (audits, litigation, large refunds), always confirm outputs against official legislation or with a licensed tax professional. You can ask the assistant to fetch or cite current rules for specific issues when needed.
What information should I provide for accurate help?
Provide the tax period, taxpayer type (individual or legal entity), tax regime (Simples, Presumido, Real), relevant revenue/cost figures, jurisdiction (state/municipality), and copies or summaries of key documents (invoices, payroll sheet, ledgers). Anonymize or redact highly sensitive items if you prefer, but include enough context so calculations and recommendations are precise.
How is my data protected and what are the assistant’s limitations?
Treat the assistant as a tool for drafting and research, not privileged legal counsel. Don’t share unnecessary personal identifiers (full card numbers, passwords). While the service follows privacy best practices, it cannot provide legal privilege or replace an attorney/accountant. For binding legal positions, audits, or court matters, consult a licensed professional.