SIMPLES NACIONAL 2024 o que é e como funciona?

Summary

In this informative video, Pedro, the creator of the 'Descomplicado Simples' course, provides a clear explanation of the Simples Nacional, a simplified tax regime for micro and small businesses in Brazil. He covers the eligibility based on revenue, the types of taxes involved, and the unique 'faturamento anterior' basis for tax calculation. Pedro also discusses the different annexes for various activities and the importance of maintaining regular accounting. The video aims to clarify misconceptions and encourage viewers to learn more about this significant tax system that benefits a large portion of private companies in Brazil.

Takeaways

• 😀 The speaker, Pedro, introduces himself as a member of the group RM and the creator of the 'Descomplicado Simples' course.
• 📚 The 'Simples Nacional' is a simplified tax regime designed for Micro and Small Businesses (MSEs) with a turnover of up to 4.8 million reais.
• 💼 These businesses, under the Simples Nacional, pay all standard taxes like PIS, COFINS, social contribution, corporate social security, personal income tax, and depending on the activity, ISS and ICMS.
• 📊 The difference for businesses under the Simples Nacional is that they pay a single tax based on their previous year's revenue, often with a reduced rate.
• 📝 There are five annexes under the Simples Nacional, each for different types of activities, such as commerce, industry, and services.
• 🔍 To determine which annex a business falls under, one can refer to the Complementary Law 123/2006, which established the Simples Nacional.
• 🚫 Not all businesses can opt for the Simples Nacional; there are certain activities and factors that may disqualify a business from this regime.
• 📅 Businesses under the Simples Nacional must submit an annual declaration, providing certain information to the government.
• 🧾 By law, companies under the Simples Nacional are required to maintain regular accounting records, emphasizing the importance of hiring a qualified accountant.
• 📈 Approximately 60% of private companies in Brazil, which are mostly MSEs, opt for the Simples Nacional, highlighting its significance.
• 🛠 Professionals in the field should learn about the Simples Nacional as it is a dense and complex legislation, and the video offers a basic overview with more in-depth information available in the speaker's course.

Q & A

What is the Simples Nacional and who is Pedro Mendonça?

The Simples Nacional is a simplified tax regime in Brazil for micro and small businesses with revenues up to 4.8 million reais. Pedro Mendonça is the creator of the 'Descomplicado Simples' course and the host of the video, aiming to teach everything about the Simples Nacional.

What are the main features of the Simples Nacional regime?

The Simples Nacional regime allows micro and small businesses to pay all regular taxes like any other company, including PIS, COFINS, social contribution, corporate social security, personal income tax, and depending on the activity, ISS and ICMS. However, the payment is based on a single guide with all these taxes, often with reduced rates, based on the company's previous revenue.

How many annexes are there in the Simples Nacional and what are they for?

There are five annexes in the Simples Nacional, each for different types of activities: Annex 1 for commerce, Annex 2 for industry, and Annexes 3, 4, and 5 for services.

How can one determine which annex their business activity falls under?

The determination of which annex a business activity falls under is guided by the Complementary Law 123/2006, also known as the Simples Nacional Law, which provides detailed information on the activities corresponding to each annex.

What is the requirement for businesses under the Simples Nacional regarding accounting?

Businesses under the Simples Nacional are legally required to maintain regular accounting records.

What is the annual declaration that Simples Nacional businesses must send to the government?

The annual declaration is a report called 'Fiscalização Difícil' which contains certain information that businesses must submit to the government.

Are there any restrictions on the types of businesses that can opt for the Simples Nacional?

Yes, not all businesses can opt for the Simples Nacional. There are certain activities and other factors that may prevent a micro or small business from choosing this tax regime.

What is the significance of the Simples Nacional for micro and small businesses in Brazil?

The Simples Nacional is significant as it simplifies the tax obligations for micro and small businesses, making it easier for them to manage their finances and operations. It is estimated that around 60% of private companies in Brazil are optants of the Simples Nacional.

Does the Simples Nacional have any limitations regarding the hiring of employees?

There is no specific limit on the number of employees a Simples Nacional business can hire. Each company will hire based on its capacity and conditions.

What additional obligations do Simples Nacional businesses have besides tax compliance?

Besides tax compliance, Simples Nacional businesses must also adhere to various other requirements and obligations, such as labor laws if they have employees, and maintaining proper accounting practices.

How can one learn more about the Simples Nacional and its practical application?

One can learn more about the Simples Nacional through Pedro Mendonça's course, 'Descomplicado Simples', or by watching educational videos on his YouTube channel, which provide practical examples and detailed explanations.