Limites e sublimites do Simples Nacional

Abstract

Instituted in 1996, Law no 9317 came into force in order to facilitate the collection of taxes. Known as Simples Nacional, this type of tax regime encompasses around 11.8 million companies per year and its method of calculation has been readjusting over the years through complementary laws. The present study aims to verify the way of calculating and collecting ICMS and ISS when micro and small businesses exceed the limits or sub-limits of Simples Nacional. As methodology, a study was used that presents a critical reading and analysis of bibliographic material; fictitious companies with different businesses and billing and different states will be created. The taxation of these companies will be calculated using the presumed profit and Simples Nacional regime and the results will be compared in order to make sure that, after the recent changes in the form of taxation, it will continue to be advantageous for small businesses. The conclusion was reached that it is necessary to analyze and demonstrate the applicability of the National Simple Law and Presumed Profit Law, in order to identify the most economical form of taxation, within the legal determinations, for SMEs in the trade, industry and services sector in all annexes to the Simples Nacional.