THE CSLL - Social Contribution on Net Income is a contribution created by Law 7.689/1988 so that all Legal Entities (PJ) and those similar under the Income Tax (IR) legislation can financially support Social Security.
Social Security is made up of resources from federal, state, municipal and contributions PJ, aiming to protect citizens with regard to their rights to health, retirement and situations of unemployment.
The CSLL calculation basis is the net income of the calculation period before the Income Tax Provision. Both the calculation basis and the rates are provided for in article 57 of Law 8981/1995.
The legal entities that choose to calculate the income tax based on actual, presumed, arbitrated or estimated profit, must have the same procedure with CSLL, that is, they cannot, for example, opt for IRPJ by estimate and CSLL by profit real.
The payment of CSLL is made by the PJ through the use of the Federal Revenue Collection Document (DARF) at the bank branches that make up the Federal Revenue.