ATUALIZAÇÕES DO SIMPLES NACIONAL PARA 2024

Contabilidade Facilitada

26 Mar 202405:39

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

00:00

📚 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.

05:02

📋 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

Simples Nacional is a tax regime in Brazil designed to simplify the tax collection process for small and medium-sized businesses. It is a unified tax system that includes various types of taxes such as Income Tax, Social Contribution on Net Profit (CSLL), PIS, COFINS, ICMS, ISS, IPI, and part of the social security contributions. The video discusses how this regime functions and what changes might be expected in 2024. The keyword is central to the video's theme as it is the main subject being explained.

💡Taxation

Taxation refers to the process by which the government levies a charge on the income, property, or transactions of individuals and businesses to fund public expenditures. In the context of the video, the focus is on the taxation regime for businesses, specifically the Simples Nacional, which aims to streamline the process for small businesses. The script mentions the various taxes included in the Simples Nacional regime.

💡Lucro Presumido

Lucro Presumido, or Presumed Profit, is a method of taxation where the government estimates a company's profit for tax purposes. It is one of the tax collection methods in Brazil, alongside Lucro Real (Actual Profit) and Simples Nacional. The script mentions that Simples Nacional is an alternative to Lucro Presumido and Lucro Real for businesses, providing a simplified way to calculate and pay taxes.

💡Micro and Small Enterprises

Micro and small enterprises are business categories defined by their size and revenue. In the context of the Simples Nacional regime, only micro and small enterprises with a certain revenue cap are eligible to opt into this tax regime. The script specifies that businesses with revenue up to 4.8 million reais per year can choose the Simples Nacional, making this term relevant to the eligibility criteria for the tax regime.

💡Revenue Cap

Revenue Cap refers to the maximum revenue a business can have to qualify for certain tax regimes or benefits. The video script mentions that businesses with revenue up to 4.8 million reais are eligible for the Simples Nacional regime. This term is crucial as it sets the boundary for businesses to opt into the simplified tax regime.

💡ICMS and ISS

ICMS (Imposto sobre Circulação de Mercadorias e Serviços) and ISS (Imposto sobre Serviços) are specific taxes in Brazil, the former being a tax on the circulation of goods and the latter a tax on services. The script discusses a sublimit for these taxes within the Simples Nacional regime, which is lower than the general revenue cap, indicating that businesses exceeding this sublimit for ICMS and ISS will have to pay these taxes outside of the Simples Nacional regime.

💡Sublimit

A sublimit is a secondary threshold within a larger limit, often used to differentiate the treatment of certain aspects of taxation. In the video, the term is used to describe the lower revenue limit for ICMS and ISS within the Simples Nacional regime. Businesses that exceed this sublimit must pay these taxes separately, which is a point of concern for business growth mentioned in the script.

💡Annexes

In the context of the Simples Nacional regime, annexes refer to specific rules or rates applicable to different types of businesses or activities. The script mentions five annexes with varying tax rates for commerce, industry, and services, which affect how businesses within these sectors are taxed under the Simples Nacional.

💡Tax Planning

Tax planning is the activity of analyzing and organizing a business's financial affairs to minimize tax liability while staying within legal boundaries. The video script suggests that businesses should engage in tax planning to determine the most advantageous tax regime, including considering the Simples Nacional, based on their revenue, type of activity, and other factors.

💡FD Rein

FD Rein is a new declaration form mentioned in the script, which will apply to businesses under the Simples Nacional regime. It indicates a change in the way tax declarations are made, suggesting an update or addition to the tax reporting process for businesses opting into the Simples Nacional regime.

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.