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Accountant Albert Jônatas, from AJ Soluções Contábeis & Tributárias, explains in a simple way how the calculation of presumed profit works, talks about the 10% surcharge on the surplus, and also talks about the presumed margins of IRPJ and CSLL. Did you like it? Take advantage and leave your comment here, suggest topics, ask your question and don't forget to share. Follow me on my personal Instagram: Albertcontador.aj or through my website: HTTP://www.contadoralbertjonatas.com.br and contact us for more information! Phone: (96) 3222-4897 / WhatsApp: (96) 98808-3568 Like, share and leave your message on our Facebook page: / ajsolucoesap Visit our website: HTTP://www.ajsolucoes.com.br