Tax regime applicable to civil societies with legal personality and commercial form since January 1, 2016

Abstract

This article discusses the requirements for civil society that will become taxpayers are analyzed Income tax from 1 January 2016, the transitional regime of dissolution and transformation option civil societies for those who do not want to become taxpayers income tax from January 1, 2016, and the transitional arrangements applicable to those civil societies pass effectively taxed on income tax from 1 January 2016 with practical cases analyzing situations more relevant to be produced in each of the above situations.