Internal Revenue Service clarifies that the substitutive social security contribution provided by Section 7 of Law No. 12,456/2011 does not apply to non-profitable associations.
This understanding was presented on Answer to Consultation No. 22, of May 6, 2013, which clarified that the systematic of collection of social security contribution based on the gross revenue, provided by the rule above, only applies to companies, simple legal entities, individual companies with limited liability and businessmen – which are legal entities framed under the definition of company provided by Section 9, VII, of Law No. 12,546/2011.