Tentative minimum tax
Portuguese translation: imposto mínimo provisório
| 14:07 Jun 11, 2019 |
| English to Portuguese translations [PRO] Bus/Financial - Law: Taxation & Customs / Income Tax Return | |||||||
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|  Selected response from: Andrea Pilenso Brazil Local time: 00:32 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 4 +2 | imposto mínimo provisório |
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| 4 -1 | imposto mínimo provisório / tentativo |
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Answers
6 mins confidence: 
peer agreement (net): +2
peer agreement (net): +2| tentative minimum tax imposto mínimo provisório Explanation: http://www.worldvisionbusiness.com/wvtermacr/terms_acronyms.... TMT = tentative minimum tax An alternative minimum tax (AMT) is a tax calculation that adds certain tax preference items back into adjusted gross income. Alternative minimum tax (AMT) uses a separate set of rules to calculate taxable income after allowed deductions. Preferential deductions are added back, and then the AMT exemption is subtracted to get the AMT taxable income (AMTI). AMTI is then taxed at the current rate schedule to get tentative minimum tax (TMT). If TMT is higher than the regular tax liability for the year, the regular tax and the amount by which the TMT exceeds the regular tax are paid (i.e. the taxpayer pays the full TMT). https://pt.toptipfinance.com/alternative-minimum-tax-amt A diferença entre o AMTI de um contribuinte e sua isenção AMT é tributada usando o cronograma de taxas relevante. Isso produz imposto mínimo provisório (TMT). Se a TMT for superior à taxa tributária regular do contribuinte para o ano, ele paga o imposto regular e o montante pelo qual o TMT excede o imposto regular. Em outras palavras, o contribuinte paga o TMT completo. |
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Grading comment
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5 mins confidence: peer agreement (net): -1
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