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Sempre Varejo, a retail company, is conducting tax planning to determine the most advantageous tax regime for competitiveness and financial performance. The document outlines three tax regimes: Actual Profit, Presumed Profit, and Simples Nacional, detailing their implications on direct and indirect taxes. After analyzing the tax liabilities under each regime, it concludes that the Actual Profit regime is more favorable for Sempre Varejo due to lower overall tax payments.

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