[Rudimar B Defreyn]

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Dr. Vinicius, good morning! Congratulations on your excellent article! But I have a question - Considering a non-resident Brazilian setting up a company opting for Simples Nacional with activity taxed by Annex V subject to the R Factor, is there any tax specificity in relation to the calculation of taxes of this PJ?

The income of the PF (owner or partner) as a pro-labore is subject to exclusive taxation at source at the rate of 15%, right? activity of medicine (technician).

Are profit distributions exempt or not in the case of non-residents?

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