SIMPLES NACIONAL 2024 o que é e como funciona?

Descomplicando o Simples

24 Mar 202106:39

Summary

TLDRIn 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.

Outlines

00:00

📚 Introduction to Simples Nacional

This paragraph introduces the concept of Simples Nacional, a simplified tax regime in Brazil for micro and small businesses with a revenue cap of 4.8 million reais. The speaker, Pedro, assures viewers that by the end of the video, they will have a clear understanding of this tax system. Pedro is the creator of the 'Descomplicado Simples' course and a member of the RM Negócio group. He emphasizes the importance of the Simples Nacional for businesses and the benefits of his course, which teaches everything about this tax regime. The paragraph also mentions that businesses under this regime must pay all the usual taxes and contributions but at a reduced rate based on their previous year's revenue. Pedro invites viewers to like the video and subscribe to his channel for more relevant content.

05:00

🔍 Deeper Insight into Simples Nacional and Compliance

In this paragraph, the speaker delves deeper into the Simples Nacional regime, explaining that it is not just about taxation but also involves various compliance requirements. It clarifies that while businesses under this regime enjoy certain benefits, they must also fulfill their obligations, including labor laws if they employ workers. The speaker highlights the importance of understanding both the tax and accounting aspects of the Simples Nacional, especially for micro and small enterprises. He also mentions that there are specific laws and regulations, such as Law Complementary 123/2006, that define the activities and obligations under this regime. The paragraph concludes with an invitation for viewers to learn more about Simples Nacional through the channel's content and Pedro's course, emphasizing the need for specialization in this area.

Mindmap

Keywords

💡Simples Nacional

The 'Simples Nacional' is a simplified tax regime in Brazil designed for micro and small companies with a certain revenue cap. It is the main theme of the video, explaining its workings and benefits. The script mentions that businesses opting for this regime pay various taxes like PIS, COFINS, social contributions, and others, but at reduced rates based on their previous revenue. The video aims to clarify doubts about this tax system.

💡Micro and Small Enterprises

These refer to businesses with limited revenue, eligible to opt for the Simples Nacional regime. The script specifies that companies with revenues up to 4.8 million are considered for this tax regime. The term is crucial as it sets the eligibility criteria for businesses to benefit from the simplified taxation system discussed in the video.

💡Tributes

In the context of the video, 'tributes' refers to various taxes and social contributions that businesses are obligated to pay. The Simples Nacional allows for the payment of these tributes at a reduced rate, which is a key point in the explanation of the tax regime's advantages.

💡Annexes

The 'annexes' mentioned in the script are part of the Simples Nacional system, categorizing different business activities into specific annexes, such as Annex 1 for commerce, Annex 2 for industry, and so on. This categorization is important for determining the specific tax obligations of businesses under the regime.

💡Law Complementary 123/2006

This law, referred to in the script as the 'Law of Simples Nacional,' established the rules and regulations for the tax regime. It provides detailed information about the activities that fall under each annex and is a key reference for businesses to understand their tax obligations.

💡Annual Declaration

Businesses under the Simples Nacional regime are required to submit an 'annual declaration,' which is a report of their financial activities for the year. The script mentions this as an important compliance requirement, illustrating the ongoing obligations of businesses under this tax system.

💡Accounting

The script emphasizes that businesses under the Simples Nacional must maintain 'regular accounting.' This is a legal requirement, ensuring transparency and proper tracking of financial transactions, which is essential for tax compliance and business management.

💡Opting-In

The term 'opting-in' refers to the voluntary adherence to the Simples Nacional regime by eligible businesses. The script explains that not all businesses can opt-in due to certain restrictions, and those that do can enjoy the benefits of simplified taxation.

💡Professionals

The script addresses accountants and other professionals who should be knowledgeable about the Simples Nacional regime to provide proper services. It suggests that understanding this tax system is crucial for professionals serving the majority of private businesses in Brazil.

💡Contracting Employees

The script clarifies that there is no limit to the number of employees a Simples Nacional business can contract, contrary to some misconceptions. This point is important for understanding the operational flexibility businesses have under this tax regime.

💡Obligations

Beyond the tax benefits, the script mentions that businesses under the Simples Nacional have various 'obligations' to fulfill, including labor laws and other regulatory requirements. This highlights that while the tax regime simplifies certain aspects, businesses must still comply with broader legal standards.

Highlights

Introduction to the Simples Nacional system for micro and small businesses in Brazil.

The presenter, Pedro, is a business owner and creator of the 'Descomplicado Simples' course.

Simples Nacional is a simplified tax regime for businesses with revenue up to 4.8 million.

Businesses under the Simples Nacional regime pay regular taxes like PIS, COFINS, social contribution, and personal income tax.

Simples Nacional businesses pay a unique tax based on previous revenue, often with reduced rates.

There are five annexes in Simples Nacional, each for different types of activities.

Complementary Law 123/2006 established the Simples Nacional and details the activities for each annex.

Not all micro and small businesses can opt for Simples Nacional due to certain activities and other factors.

Simples Nacional businesses must send an annual declaration to the government.

By law, Simples Nacional businesses are required to maintain regular accounting.

Approximately 60% of private companies in Brazil are under the Simples Nacional regime.

The Simples Nacional regime does not cover labor law obligations, which must be fulfilled separately.

There is no limit to the number of employees a Simples Nacional business can have.

The presenter offers a course for a deeper understanding of Simples Nacional and its practical applications.

The Simples Nacional regime has specific benefits but also requires compliance with various obligations.

The presenter emphasizes the importance of learning about the Simples Nacional for professionals in the field.

The video provides a basic overview of Simples Nacional, with more in-depth information available through the presenter's course.