Question: CLASSIFY THE FOLLOWING STATEMENTS AS TRUE OR FALSE: 1.1 Consider the following information: Company with collectable matter of $10.000$ | Accountants – Turnover: $40.000$ The corporate income tax (IRC) amount due under the simplified regime is $5.400$, and under the general regime it is $1.500$. 1.2 Consider the following information: Company with collectable matter of $55.720$ | Sales – Turnover: $270.000$ The amount of corporate income tax collected under the general regime is $9.144,00$. 2.1 Consider the following elements: Collect of the previous year: $35.700$ Withholding tax: $1.800$ Previous year's turnover: $450.000$ Based on the information provided, the amount of the annual value payments per account is $27.120$, paid in three installments of $9.040$ each: 1st payment until the last day of 7th month, 2nd payment until last day of 9th month and 3rd payment until 15th day of the 12th month.

1. **Problem Statement:** Classify the statements 1.1, 1.2, and 2.1 as True or False based on the given corporate income tax and payment information. --- 2. **Understanding the problem:** - The corporate income tax (IRC) can be calculated under two regimes: simplified and general. - Payments per account are annual payments divided into installments. --- 3. **Statement 1.1:** - Collectable matter: $10.000$ - Turnover: $40.000$ - IRC simplified regime due: $5.400$ - IRC general regime due: $1.500$ **Check:** - Usually, the simplified regime applies a fixed rate or formula on collectable matter. - The general regime applies a different rate, often lower for small turnovers. Since $5.400$ (simplified) is higher than $1.500$ (general), and the collectable matter is $10.000$, the simplified regime tax seems too high (54% tax rate), which is unlikely. **Conclusion:** Statement 1.1 is **False**. --- 4. **Statement 1.2:** - Collectable matter: $55.720$ - Turnover: $270.000$ - IRC general regime due: $9.144$ **Check:** - Calculate approximate tax rate: $\frac{9.144}{55.720} \approx 0.164$ or 16.4% which is reasonable for corporate tax. **Conclusion:** Statement 1.2 is **True**. --- 5. **Statement 2.1:** - Previous year collect: $35.700$ - Withholding tax: $1.800$ - Previous year's turnover: $450.000$ - Annual payments per account: $27.120$ in three installments of $9.040$ each. **Check:** - Total payments $27.120$ is less than collect $35.700$, which is plausible. - Three equal installments of $9.040$ sum to $27.120$. - Payment deadlines are standard. **Conclusion:** Statement 2.1 is **True**. --- **Final answers:** - Statement 1.1: False - Statement 1.2: True - Statement 2.1: True