> For the complete documentation index, see [llms.txt](https://ajuda.consistem.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://ajuda.consistem.com.br/glossario/cssl.md).
# CSSL
CSSL: Provisão para CSSL ( Contribuição Social sobre o Lucro)\
Criada pela Lei 7689/88, é devida ao Governo federal, pelas empresas que estão sujeitas ao recolhimento do IR com base no Lucro Real.\
O valor dessa contribuição é calculada com base no resultado do exercício e destina-se ao financiamento da seguridade social.
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