The National Simple is a shared collection system, collection and control of taxes applicable to micro and small enterprises, voluntary and specifically covers income tax taxes, social contribution, PIS / PASEP, COFINS, IPI , ICMS, ISS and Contribution to Social Security intended to Social Security in charge of the legal entity (CPP).
the entrance to the National Simple fulfill the following conditions: to fit the definition of micro and small enterprises; meet the requirements of legislation; and formalize the ticket option at the National Simple.
The National Simple is a shared collection system, collection and control of taxes applicable to micro and small enterprises provided for in the Complementary Law No. 123 of December 14 2006. Spanning municipalities and states under the administration of a steering committee composed of secretaries of the Internal Revenue Service, representatives of states, the Federal District and municipalities in Brazil.
Among the main features, the national is simple optional and specifically covers taxes Income tax, social contribution, PIS / PASEP, COFINS, IPI, ICMS, ISS and Contribution to Social Security intended to Social Security in charge of the legal entity (CPP). One of the advantages of the collection program is made by means of a single document storage (DAS). Moreover, it presents a unique and simplified declaration socioeconomic and tax information company.
For the purpose and framework of the National Simple, it is considered as microenterprises that legal person who received gross income equal to or less than R $ 120,000. Already the small business must have higher gross revenue of R $ 120,000 and less than or equal to R $ 1.2 million. However, properties in States whose gross revenue extrapolate its limit shall collect ICMS and ISS directly to the state or the municipality.
Understand how to calculate the National Simple
So that the IRS accepts the request for inclusion of the company in the system, it is possible to start making the payment of eight federal taxes in a single tab. The Portal of the National Simple, there are two applications available for calculating the amount to be paid. Payment is monthly and should always take place on the 20th of the following month.
When the company has 13 full months of operation, are used to identify the basis for calculating the 12 months preceding the calculation period. startups, which have less than 13 months of operation, use the first month of the total gross cumulative revenue to calculate the rate by multiplying the value by 12, ie a year.
The entrance to the National Simple it is necessary that the following conditions: to fit the definition of micro and small enterprises; meet the requirements of legislation; and formalize the ticket option at the National Simple.
For companies that fit this tax regime, the Management System and Sales MarketUP was thinking, as a whole, to meet those who work with the format Simple national. To issue invoices, organize and manage inventory and better sales entrepreneur has a completely free MarketUP ERP.
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