PET is a percentage of profit in relation to revenue where the tax burden is the same for both the presumed profit and the real profit. Based on PET, the company may have a lower tax burden (IR and CSLL) Slides from this class: https://professorquintino.com.br/slid... Professor Quintino's website: https://professorquintino.com.br Content : 00:16 - Definition 00:32 - Schematic drawing 01:39 - How to calculate PET? Remembering the table. 02:27 - Calculating the PET, in the case of a resale. 05:23 - Actual profit or presumed profit 06:23 - Example with numbers 09:23 - Graph 10:23 - Too much PET in various activities 11:06 - What if the company carries out several activities? 14:13 - Observations ------------------------------------------- Sign up if on the channel at this link: 👊 / @professorquintino ---------------------------------------- ---- Become a member of the channel. Click on this 🔗 link: / @professorquintino ------------------------------------------ --- On Professor Quintino's website 🔗(https://professorquintino.com.br), 🔎you will find the channel's videos organized by subject and in sequence, according to the syllabi of the academic subjects. Visit: https://professorquintino.com.br --------------------------------------- ----- In the following list are the links to access the videos, organized in order, according to the main menus of the subjects explored on the channel. 🔗 Video that brings together all subjects: • Video links, organized in sequence... 📕 Basic Accounting: • Basic Accounting. Video links... 📗 Intermediate Accounting: • Intermediate Accounting. Links to... 📚 Advanced Accounting: • Advanced Accounting. Video links... 📘 Cost Accounting: • Cost Accounting. Video links... 📙 Tax Accounting: • Tax Accounting. Links to your... 💸 Accounting and Public Budget: • Accounting and Public Budget. Li... 📔 Accounting Theory: • Accounting Theory. Video links... 📒 Analysis of Financial Statements: • Analysis of Financial Statements. ... 🌎 Economy: • Economy. Links to the videos, below... 📈 Financial and Capital Markets: • Financial and Capital Markets. Lin... 💰 Financial Education: • Financial Education. Video links... ---------------------------------------------- Subjects treated: presumed profit, real profit, simple national, tax balance point, PET, how to pay less taxes?, tax option, tax planning, tax burden, taxation, calculation basis, pay less taxes, CSLL, income tax, how choose to pay less taxes,IR,