Deep Tax Study: how to make tax decisions with security, clarity and real savings

Tax decisions based on guesswork cost millions to Brazilian companies every year. A deep tax study transforms uncertainty into concrete data, generating real savings and legal security.

What is a Deep Tax Study?

It is a detailed technical analysis of company tax situation, comparing scenarios, calculating impacts and identifying legal savings opportunities. Unlike point consulting, tax study: Analyzes complete history (3-5 years real data). Simulates multiple scenarios with future projections. Considers all variables (tax regime, corporate structure, operations). Identifies hidden risks and potential tax liabilities. Proposes specific action plan for your reality.

Why Many Companies Pay More Tax Than They Should?

1. Wrong Tax Regime

Many companies operate in Simples or Presumido when Real Profit would be more advantageous (or vice versa). Real example: Service company with R$ 5 million annual revenue, operating in Presumido, discovered Real Profit would generate R$ 280k/year savings.

2. Unclaimed Tax Credits

Real Profit companies frequently lose PIS/Cofins credits by not identifying all eligible expenses or lack of adequate control.

3. Inefficient Corporate Structure

Operations centralized in single company when creating branches, holdings or SPEs would be more tax-efficient.

4. Unknown Tax Benefits

Dozens of federal, state and municipal tax incentives go unnoticed due to lack of specialized analysis.

What Does Deep Tax Study Include?

Phase 1: Complete Diagnostic

Analysis of balance sheets and statements from last 3-5 years
Review of articles of incorporation and corporate structure
Survey of all operations and revenue streams
Identification of deductible expenses not utilized
Audit of ancillary obligations and tax compliance

Phase 2: Simulations and Comparisons

Comparison between Simples, Presumido and Real Profit
Calculation of potential savings in each regime
Projections for next 3-5 years
Tax Reform impact analysis (CBS/IBS)
Growth scenario simulations

Phase 3: Opportunity Identification

Applicable tax benefits (PAT, ROTA 2030, Lei do Bem, etc.)
Unutilized tax credits (PIS/Cofins, ICMS, ISS)
Succession planning opportunities (holdings)
More efficient corporate structures
Payroll and pro-labore optimizations

Phase 4: Action Plan

Specific recommendations prioritized by impact
Implementation timeline
ROI calculation for each action
Risks and mitigations
Required legal documentation

Real Savings Cases

Case 1: Manufacturing — R$ 15MM revenue/year

Situation: Operating in Presumido for 8 years. Study identified: Real Profit + IPI and PIS/Cofins credit utilization. Annual savings: R$ 420,000 (2.8% of revenue).

Case 2: IT Services — R$ 8MM revenue/year

Situation: Simples Nacional with growing revenue. Study identified: Real Profit + Lei do Bem (R&D tax incentive). Annual savings: R$ 380,000 (4.75% of revenue).

Case 3: Family Holding — R$ 25MM assets

Situation: Assets in individuals' names. Study identified: Holding structuring + rental income optimization. 10-year savings: R$ 1,900,000 (ITCMD + IR on rentals).

When to Do Tax Study?

Ideal Situations

Growing company: Revenue increasing year after year
Regime change: Leaving Simples or considering Real Profit
Tight margins: Need to reduce costs, including taxes
Before investments: Expansion, asset purchases, hiring
Succession planning: Holding structuring or reorganizations
Tax Reform: CBS/IBS preparation

Recommended Frequency

Companies should do complete tax study every 2-3 years, or when significant business changes occur (growth above 30%, new product line, structure change).

Cost vs. Benefit

Typical Investment: Companies up to R$ 5MM (R$ 5-10k - Basic study). Companies R$ 5-30MM (R$ 15-30k - Complete study). Companies above R$ 30MM (R$ 40-80k - Deep study). Typical ROI: Well-executed tax study usually identifies 2% to 8% savings on annual revenue. Example: Company with R$ 10 million revenue investing R$ 20k in study can save R$ 200k to R$ 800k per year. Return happens in less than 2 months.

Conclusion

Deep tax study is not cost — it is investment with measurable ROI. In complex tax environment like Brazil, data-driven decisions are difference between paying minimum necessary and paying much more than you should. Do not leave money on the table. Do tax study and discover exactly how much you can save.

Companies investing R$ 20-30k in comprehensive tax study typically identify R$ 200k-800k in annual savings. Return on investment happens in less than 2 months for most businesses.