Article 1A Ancine:
This is an illustration of how to calculate the maximum legal limit for investments benefiting from Article 1A of law 8,685/93:
Earnings 30.000.000,00
Expenses 20.000.000,00
Taxable profit 10.000.000,00
Income Tax (15%) 1.500.000,00
Maximum Investment (4%) 60.000,00

