By Conube Accounting Online *
In the name it is Simple, but the truth is that the Simple national is a tax regime with a series of peculiar characteristics that make it the most complex of the existing models in Brazil. Just to get an idea of what we're talking about, it currently has 6 attachments, which are divisions by tax bands and certain activities.
But then, why would it be worth so much to break the head to understand how it works? How important is it to study all the annexes and their respective ranges of taxation? How much is worth learning how to calculate your taxes and check the ways to save money by choosing this format?
Well, Simples Nacional is a tax regime, regulated by the Complementary Law (LC) 123 / 2006, which unifies the payment of several taxes in a single guide, which in itself already represents a very great practicality in the running life of a company and in everything that involves the payment schedule of their taxes.
But in addition, this is still a regime that often allows the payment of lower rates, depending on the annex in which the activity of your company is framed and also according to the tax range to which it is subject, this varies according to the company's billing.
Xiii! It started to complicate, right? But do not despair.
Read the post you will understand better. After all, Simple is not as complicated as it may seem.
Advantages and disadvantages of the National Simples
There is no doubt that Simple has more advantages than disadvantages. No wonder, it is the favorite shot by companies that can opt for it in Brazil. In second place in this ranking it seems Presumed profit and, subsequently, the Real profit.
Positive points of the National Simples
- Possibility of lower taxation in relation to other schemes, according to the activity of the company. There are aliquots from 4,5%, so it's worth doing a search to see if the deal can be framed in Simple.
- Form of payment of taxes simplified, since the guide unifies the collection of several taxes. With this, the entrepreneur now runs less risk of losing the term of some specific fee. Not to mention that the company accounting becomes much less complicated, since the calculation and collection of taxes are done in one go.
- When the company can choose the National Simple, another advantage is that several accessory obligations are eliminated. This is the case of SPED - Public Digital Bookkeeping System, which consists of a government digitization process. Those who opt for the scheme are exempt from this obligation.
Negative points of the National Simples
- A disadvantage for companies falling under this scheme is with respect to non-variation of the tax burden. As the calculation is not done based on profit, but on the billing, the taxes will be the same, even if the business does damage.
- It is necessary to be aware of the rates and the respective annexes. Being in Simple can also be a bad deal in case the activity is classified within an annex of higher rates. In this case, it is necessary to evaluate, preferably with the help of a professional in the accounting area.
- Considering a more technical but not less important context, it is worth remembering that, due to the unification of taxes, it is not possible to specify in the note the amount collected of ICMS and IPI. As a result, companies do not use cumulative tax credits, which would make it possible to collect part of the amount paid. It's important to take this into account in order not to alienate customers.
Which companies can opt for the scheme?
In most cases, Simples Nacional is preferred by all the advantages presented, but some factors may make it impossible for the company to opt for this model. In fact, one should check a combination of situations to conclude whether framing is a possibility or not.
The first question is nature of the activity. It should be embedded in some of the Simplex attachments. But in addition, you need to check whether the company fulfills other requirements. Some of them are: the entrepreneur or the partners can not participate in another company, the company can not have partner domiciled abroad, the company can not have a stake in another company or be incorporated under a stock company (S / A).
How is the division of annexes?
Today the National Simples is divided into six annexes. This is one of the most important points to understand how this tax regime works. Here we begin to realize why it is not so "simple" like that.
Division of annexes:
Annex I - Trade
Annex II - Industry
Annexes III, IV, V and VI - Provision of services
The idea of the government to divide in several annexes is to seek to balance the taxes according to the nature of each activity. Thus, as a rule, those activities considered of an intellectual, technical or cultural nature tend to pay a higher value of taxes, while the more operational ones have lower rates.
How is the variation of tax rates and rates
In order to understand how the variation of the rates works, it is necessary to know the tables of each annex of the National Simples and their respective ranges of taxation. For example, today if a company invoices up to R $ 180 thousand a year, it is classified in the first range, that is, it will pay the minimum value of that annex in which it is framed.
Know the tables:
How Tax Calculation is Done by Simple
In Simple, taxes are calculated according to annual billing. Therefore, first of all, it is necessary to check the tax range. Then, in order to reach the final value of the tax to be paid, it is necessary to make the percentage identified above the amount billed.
For example, if in the accumulated 12 months, the company's turnover was $ 150 thousand, would still be in the first taxation range. Then, by checking the attachment, the 6% rate is identified. Doing the calculations, just make 6% of R $ 150 thousand, which would give R $ 9 thousand of taxes in that period.
What will be the changes in the National Sim for 2018
Since 2006, when the 123 Act came into force, it has already undergone some major changes. But one of the most significant will be implemented from January of 2018. It will be a package of changes that will certainly impact the companies included in the National Simples and also those that will opt for the tax regime.
Some of the changes are:
- Increase in rates but with a discount to be deducted for each taxation range
- The angel-investor (individual or legal entity) may contribute to the business
- The billing threshold for from 3,6 million to 4,8 million per year
- Companies will need to hire people with disabilities or young learners to have access to specific credit lines
- New activities included, such as small companies in the industry of alcoholic beverages and cooperative societies, among others
- Payment of outstanding debts of the Simple can be performed in up to 120 installments
If you want more tips to improve your business, access Conube!
* Conube is an Office of Online Accounting tailored for those who want to open a company or who already has an open company and wants practicality and tranquility for their day to day life. With Conube, you issue invoices, track your company's tax and labor activities through a timeline, manage the tax payment schedule and all with the support of experienced accountants. Control everything over the internet in a simple, fast and interactive way.