4.1.1 Settlement scheme
ACCOUNTING RESULT
(+/-) Extra-accounting adjustments:
= PREVIOUS TAX BASE
(-) Reductions in previous BI
(-) Compensation of negative tax base from previous years
(- or +) Leveling reserve
= TAX BASE
(X) Type of tax
= FULL FEE
(-) Deductions for double taxation
(-) Bonuses
= POSITIVE FULL ADJUSTED FEE
(-) Deductions for investments, for job creation and for contributions to corporate social security systems
= LIQUID QUOTE
(-) Withholdings and payments on account
= FEE FOR THE YEAR TO BE PAID OR RETURNED
(-) Fractional payments
= DIFFERENTIAL FEE
(+) Increase due to loss of tax benefits from previous years
(+) Late interest
(+) Payment of deductions due to insufficient quota
= LIQUID TO BE ENTER OR RETURNED