COMO REDUZIR OS IMPOSTOS NA REVENDA DE VEÍCULOS USADOS EM 2025?

Summary

This video offers valuable tax-saving strategies for car dealerships starting in 2025. Anderson Maiss, a tax specialist from M Contabilidade, explains why opting for 'Simples Nacional' for vehicle sales is a mistake and advocates for the 'Lucro Presumido' tax regime. He demonstrates how this approach can significantly reduce taxes on used car sales, showing an example with a R$100,000 sale. Anderson also highlights the possibility of further reducing taxes through judicial requests. He encourages businesses to partner with expert accountants to optimize tax savings and reduce costs.

Takeaways

• 😀 The video explains how vehicle dealers can reduce taxes on used vehicle sales starting in 2025.
• 😀 The speaker, Anderson Maiss, is the director of M Contabilidade, a firm specializing in vehicle dealership accounting.
• 😀 The video emphasizes the importance of understanding the differences between the Simples Nacional and Lucro Presumido tax systems for vehicle dealers.
• 😀 It’s explained that opting for Simples Nacional for vehicle sales is a mistake, as it results in higher taxes on the total sale value.
• 😀 Under Simples Nacional, a dealer pays taxes on the full sale value, leading to a higher tax burden (e.g., R$ 8,830 on a R$ 100,000 sale).
• 😀 In contrast, under Lucro Presumido, taxes are only applied to the profit margin, resulting in a much lower tax bill (e.g., R$ 3,399 on the same sale).
• 😀 The video mentions that the dealer can additionally calculate ICMS (sales tax) separately, which is 1% of the sale value.
• 😀 One advantage of Lucro Presumido is the possibility to reduce the tax rate from 11.33% to 5.93% through legal action, lowering the tax burden further.
• 😀 The video stresses the importance of working with an accountant who specializes in the dealership industry to take advantage of these tax benefits.
• 😀 M Contabilidade offers support for both tax planning and legal assistance to help dealers file for lower tax rates and optimize their tax strategy.

Q & A

What is the main topic of the video?

The video focuses on how vehicle resellers can reduce their tax burdens starting in 2025, specifically comparing the tax implications of 'Simples Nacional' versus 'Lucro Presumido' tax regimes for vehicle sales.

What is the first tax regime mentioned in the video, and why is it considered a bad option for vehicle resellers?

'Simples Nacional' is the first tax regime mentioned. It is considered a poor option because resellers are taxed on the full sale value, which results in a higher tax liability compared to other regimes.

What is the tax rate for 'Simples Nacional' when selling a vehicle for R$ 100,000?

The tax rate for 'Simples Nacional' is 8.83% of the sale price. For a vehicle sold at R$ 100,000, the tax would amount to R$ 8,830.

How is the tax calculation different under 'Lucro Presumido'?

Under 'Lucro Presumido', the tax is only calculated on a smaller base value, which is the difference between the purchase and sale prices (e.g., R$ 30,000 if the vehicle was bought for R$ 70,000 and sold for R$ 100,000). This results in a lower tax amount.

What is the tax rate under 'Lucro Presumido'?

The tax rate under 'Lucro Presumido' is 11.33%, but it is applied only to the base value of R$ 30,000 (the difference between the purchase and sale price), which results in a tax of R$ 3,399.

What additional tax is mentioned in the video aside from the main tax?

In addition to the main tax, the 'ICMS' (Tax on Circulation of Goods and Services) is applied at 1% of the sale value. For a vehicle sold at R$ 100,000, this would be R$ 1,000.

Can vehicle resellers reduce their tax rate further, and how?

Yes, vehicle resellers may be able to reduce their tax rate further by petitioning for a reduction in the 'Lucro Presumido' rate from 11.33% to 5.93%, which would significantly lower the tax burden.

What is the role of the accounting firm mentioned in the video?

The accounting firm, M Contabilidade, specializes in assisting vehicle resellers with tax optimization. They help clients reduce taxes, protect their assets, and navigate complex tax regulations.

How can resellers petition for the reduction of the tax rate?

Resellers can petition for the reduction by working with specialized accountants who can assist in submitting legal requests to lower the tax rate from 11.33% to 5.93%.

Why is it important for resellers to have a specialized accountant, according to the video?

Having a specialized accountant is crucial because they can help resellers navigate the complexities of tax laws and ensure they are taking advantage of all available legal strategies, including potential tax rate reductions.