ATUALIZAÇÕES DO SIMPLES NACIONAL PARA 2024
Summary
TLDRIn this video, Professora Marina Curtes explains the Simples Nacional tax regime in Brazil, a simplified tax collection system for small businesses. It covers various taxes like Income Tax, Social Contribution, ICMS, ISS, IPI, and part of INSS. Companies must be micro or small enterprises with annual revenue up to 4.8 million reais to opt for this regime. Different annexes apply to various business activities, affecting the tax rate from 4% to 15%. Despite concerns about the sublimit for ICMS and ISS, no changes for 2024 have been announced yet. The video also touches on new declarations like FD Rein, urging viewers to check out more comprehensive lessons on the topic.
Takeaways
- 📚 The Simples Nacional is a tax regime in Brazil designed to simplify the tax collection process for businesses.
- 🔍 Businesses can choose their tax regime at the beginning of the year or when opening a new company.
- 📉 There are different tax collection methods, including presumed profit, actual profit, and the Simples Nacional.
- 💼 The Simples Nacional consolidates several taxes such as Income Tax, Social Contribution, Pisco, Social Finances, ICMS, ISS, IPI, and part of the INSS employer's share into a single guide.
- 🚫 Not all companies can opt for the Simples Nacional; it is available for micro and small businesses with annual revenue up to 4.8 million reais.
- 🚷 Certain activities are prohibited from choosing the Simples Nacional due to specific regulations.
- 🔢 The Simples Nacional has five annexes that change the tax rate according to the type of business activity, ranging from 4% to 15%.
- 📈 For 2024, there is a sub-limit for ICMS and ISS within the Simples Nacional, which is lower than the general limit for participation in the regime.
- 🤔 There is uncertainty about whether the sub-limit for ICMS and ISS will increase in 2024, as no legislation has been published on this matter yet.
- 📋 Changes have been introduced regarding declarations, including a new declaration called FD rein, which will also apply to Simples Nacional businesses.
- 🔑 For further details on the Simples Nacional and new declarations, the script encourages viewers to visit the Escola Contábil for complete lessons on the subject.
Q & A
What is the Simples Nacional regime?
-The Simples Nacional is a simplified tax regime in Brazil that allows businesses to pay a single tax that includes various types of taxes such as Income Tax, Social Contribution, PIS, COFINS, ICMS, ISS, IPI, and part of the INSS employer's contribution.
Who can opt for the Simples Nacional regime?
-Businesses that are micro or small enterprises with annual revenue up to 4.8 million reais can opt for the Simples Nacional regime, provided they are not engaged in activities that are prohibited from choosing this regime.
What are the tax rates for different activities under the Simples Nacional regime?
-The tax rates vary according to the annexes applicable to the type of activity. For commerce, the rate starts at 4%, for industries and similar establishments, it starts at 4.5%, and for services, it can range from 4.5% to 15% depending on the service type.
What is the sublimit for ICMS and ISS within the Simples Nacional regime?
-There is a sublimit of 3.6 million reais for ICMS and ISS within the Simples Nacional regime. If a company exceeds this limit, it can still be part of the Simples Nacional, but the ICMS and ISS must be collected outside of the regime as if it were a regular company.
Is there any change expected for the Simples Nacional regime in 2024?
-As of the script's knowledge cutoff, there has been no legislation published regarding an increase in the sublimit for ICMS and ISS for the Simples Nacional regime in 2024.
What is the FD rein and how does it relate to the Simples Nacional regime?
-The FD rein is a new declaration that will also apply to companies under the Simples Nacional regime. It is mentioned in the script as a recent change, but the specifics of its application and impact are not detailed in the transcript.
Why is the sublimit for ICMS and ISS a concern for businesses?
-The sublimit for ICMS and ISS is a concern because it is considered too small for businesses to grow, as they face a higher tax rate outside the Simples Nacional regime once they exceed this limit.
What is the maximum revenue limit for a company to opt for the Simples Nacional regime?
-The maximum revenue limit for a company to opt for the Simples Nacional regime is 4.8 million reais per year.
What are the five annexes of the Simples Nacional regime and what do they represent?
-The five annexes of the Simples Nacional regime are different forms of differentiated taxation according to the business activity. Annex 1 is for commerce, Annex 2 for industries and industrial establishments, and Annexes 3, 4, and 5 for various types of services, each with a different starting tax rate.
How does the Simples Nacional regime affect the planning of a business's taxes?
-The Simples Nacional regime simplifies the tax collection process, but businesses should still perform tax planning to determine the most advantageous tax regime based on their revenue, type of activity, and other factors.
What is the role of a tax professional in understanding the Simples Nacional regime?
-A tax professional, such as Professora Marina Curtes mentioned in the script, can provide complete and incredible content about the Simples Nacional regime, helping businesses understand how it works and what to expect in terms of taxation.
Outlines
📚 Understanding the Simples Nacional Tax Regime
This paragraph introduces the Simples Nacional tax regime in Brazil, explaining its function as a simplified method for businesses to pay taxes. Professor Marina Curtes discusses the regime's basic principles, including its applicability to micro and small businesses with a revenue cap of 4.8 million reais per year. It also touches on the different annexes that alter tax rates based on the type of business activity, such as commerce, industry, and services, with rates ranging from 4% to 15%. The paragraph also addresses the sublimits for ICMS and ISS taxes, which are lower than the general revenue cap for the Simples Nacional, and the challenges these sublimits pose for business growth due to higher tax rates outside the regime. The speaker mentions that there has been no legislation published regarding an increase in these sublimits for 2024.
📋 Changes and Declarations in the Simples Nacional for 2024
The second paragraph focuses on upcoming changes within the Simples Nacional tax regime, particularly the introduction of a new declaration called 'FD rein,' which will also apply to businesses under the Simples Nacional. The speaker acknowledges that there are still doubts about these new declarations and the calculation of sublimits. To address these concerns, the speaker invites viewers to visit the Escola Contábil website for complete lessons on the subject. The paragraph ends with an encouragement for viewers to like and share the video with colleagues who might benefit from the information.
Mindmap
Keywords
💡Simples Nacional
💡Taxation
💡Lucro Presumido
💡Micro and Small Enterprises
💡Revenue Cap
💡ICMS and ISS
💡Sublimit
💡Annexes
💡Tax Planning
💡FD Rein
Highlights
Introduction to the Simples Nacional regime for taxation in 2024.
Explanation of the Simples Nacional as a simplified tax collection method.
The option to choose the tax regime at the beginning of the year or when opening a company.
Different tax regimes including presumed profit, actual profit, and Simples Nacional.
Simples Nacional as a unified tax collection for various taxes like Income Tax, Social Contribution, etc.
Not all companies can opt for the Simples Nacional; it's available for micro and small businesses with specific revenue limits.
The revenue limit for opting into the Simples Nacional is up to 4.8 million per year.
Certain activities are prohibited from opting into the Simples Nacional regime.
Different annexes within the Simples Nacional that change the tax rate according to the business activity.
Annex 1 is for commerce businesses starting with a 4% tax rate.
Annex 2 is for industrial businesses with a starting tax rate of 4.5%.
Services can be taxed under Annex 3, 4, and 5 with varying rates from 4.5% to 15%.
The importance of choosing the right tax regime based on business activity and revenue.
A sub-limit rule for ICMS and ISS within the Simples Nacional regime.
The sub-limit for ICMS and ISS is lower than the general Simples Nacional limit.
Concerns about the small sub-limit hindering business growth due to higher ICMS tax rates outside Simples Nacional.
No legislation published regarding an increase in the sub-limit for 2024.
New declarations like FD rein affecting Simples Nacional businesses.
Invitation to the School of Accounting for complete lessons on the Simples Nacional.
Encouragement to like and share the video for those needing information on the Simples Nacional.
Transcripts
Simples Nacional Quais são as mudanças
que vão acontecer para Esse regime em
2024 fica comigo após a vinheta que eu
vou falar um pouquinho com vocês sobre
como funciona Esse regime de tributação
e o que devemos esperar para
[Música]
2024 Olá eu sou professora Marina curtes
eu dou aula aqui na escola contá onde
temos muitos conteúdos completos e
incríveis sobre o simples nacional e no
vídeo de hoje eu vou conversar um
pouquinho com vocês sobre como funciona
o Simples Nacional bom ele é um regime
de tributação né uma forma de eu
tributar os impostos da minha empresa
então todo início de ano ou quando eu
estou abrindo uma empresa eu posso
escolher a forma de tributação E hoje
nós temos lucro presumido lucro real e
simples nacional que ser seria uma forma
mais simplificada de recolhimento dos
tributos o Simples Nacional ele é um
recolhimento único de uma guia que
compreende alguns impostos como Imposto
de Renda contribuição social pisco fins
ICMS ISS IPI e a parte do INSS patronal
então ele seria uma forma de
recolhimento simplificada e na maioria
dos casos também reduzida Nem sempre o
Simples Nacional ele é o mais vantajoso
devemos sempre fazer um planejamento
tributário ver a ideia de faturamento
tipo de atividade da empresa porque isso
implica muito na escolha do regime de
tributação e depois que você opta por
essa opção você tem que passar aí um ano
nesse regime de tributação certo nem
todas as empresas podem optar pelo
simples nacional a empresa para ser
optante do simples primeir amente ela
tem que se enquadrar na regra de
faturamento ela tem que ser uma empresa
de microempresa ou empresa de pequeno
porte com faturamento aí de até 4
milhões 800 no ano então se a empresa já
ultrapassa esse valor de faturamento já
não tem mais a opção do Simples Nacional
aí já vai tributar no lucro presumido ou
no lucro real e ainda temos a situação
da atividade tem algumas atividades que
são vedadas à opção do Simples Nacional
então se a empresa ela não está na
vedação pelas atividades e está dentro
do limite de faturamento OK ela pode
optar pelo simples nacional ainda no
Simples Nacional nós temos algumas
formas de tributação diferenciadas de
acordo com a atividade da empresa por
exemplo o simples ele tem cinco anexos
que vão mudar o percentual de tributação
conforme a atividade nós temos o anexo
um que é utilizado para as empresas de
comércio ele começa a tributa com
alíquota de 4% nós temos o anexo 2 que é
para as indústrias e equiparados a
estabelecimentos industriais onde a
alíquota do simples inicia no
4.5% aí nós temos serviços que podem se
enquadrar no anexo 3 4 e 5 dependendo do
tipo de serviço E aí a alíquota pode
variar entre
45% 6% até 15% então vai depender da
atividade da empresa e de fato ento para
essa questão de tributação mas tem outro
ponto muito importante que é o ponto
principal que estava sendo questionado
se haveria mudança para 2024 o simples
ele tem uma regra de sublimite para fins
do ICMS e do ISS apesar de a legislação
prevê que se tu faturar até R milhões
800 tu pode ser do Simples Nacional para
o ICMS e o ISS esse limite é menor temos
um sublimite de até é r. 600.000 se a
empresa ultrapassa esse limite ela pode
ser do simples só que a parte dois cms
do ISS São recolhidos fora do Simples
Nacional como se fosse uma empresa do
regime normal e esse limite tem sido
questionado por muitos empresários
porque ele está um limite muito pequeno
para as empresas que as empresas não
conseguem ter um crescimento devido à
tributação do ICMS que é uma tributação
já com uma uma alíquota muito maior do
que era paga dentro do Simples Nacional
E essa era a dúvida se iria aumentar
esse limite junto Claro com o limite ali
pra opção das empresas do Simples
Nacional já para 2024 infelizmente até o
momento não foi publicado nenhuma
legislação que trata sobre Esse aumento
de limite então continuamos por enquanto
para
2024 com o sublimite de
3.600 para o isms e o ISS e
4.800 para as empresas optarem pelo
simples nacional e pagarem os tributos
federais dentro do simples houve algumas
mudanças em relação a declarações temos
aí a FD rein que é uma nova declaração
que também vai se aplicar às empresas do
Simples Nacional ficou com dúvidas ainda
sobre essas novas declarações ou cálculo
de sublimite aí no Simples Nacional
entra no link aqui embaixo da escola
contábil e confere todas as nossas aulas
completas sobre esse assunto gostou do
vídeo deixa seu like E compartilhe com
um colega que também precisa dessa
informação até a próxima
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