ATUALIZAÇÕES DO SIMPLES NACIONAL PARA 2024

Summary

In 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.