Law exempting income of up to R $ 6 thousand
Law 12,832 (DOU 21-JUN-2013) was sanctioned, which exempts income of up to R $ 6 thousand as Profit Sharing and Profit Sharing (PLR) from collection of Income Tax (IR).
Before the new law, the taxation of this income followed the same table as the collection on salaries, which starts with a rate of 7.5% from the gains that exceed R $ 1.710.
This Law comes into force on the date of its publication, taking effect from January 1, 2013 and provides that the amounts of income that will be taxed will be adjusted every year by the same percentages as the IR table for salaries. < / p>