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Micro and small businessmen and other associations or entities, such as the Support Service for Micro and Small Enterprises (Sebrae), celebrated the expansion of the limits in order to opt for the National Simple tax which has a great chance to come into force from 2012 and bring benefit to about 5 million companies. However, experts warn that not always adhering to the Simple brings benefits to the micro or small entrepreneur.

"There will be a large number of small and medium enterprises which must have a planning to decide if it fits this tax form that can be very interesting for the business. It is necessary, however, to be aware, because the income is not the only issue that will be evaluated when choosing the tax system”, says the executive director of Confip Accounting, Richard Domingos.

Wellington Mota, tax director of consulting, explains that there are some cases in which the entrepreneur will have a higher tax burden with the Simple System than with the Presuming. "I have a client of the construction industry which is in the Presuming Income and wanted to know if it was better to change to the Simple tax. We concluded that it wasn’t, once in that scheme he would have a load of 22% [on turnover], while he had 17% in the Presuming one”, he explains."So not only do we have to analyze the turnover, but also the aliquot of the activity in which the company operates, payroll and how much to pay for Social Security," says Wellington Mota.

The lawyer specialized in tax law Alessandro Ragazzi, partner of Ragazzi Advocacy and Consulting endorses the opinion of the directors of Confirp.

"The main advantage is for those who have a high payroll. But each case must be evaluated individually. We have to account those who have a high turnover to check if it is better to choose the Simple," says Ragazzi, who has received an average of 10 to 15 inquiries a month about it."The sooner the companies find out which is the best tax regime, the more time they have to solve impediments, such as debts with the IRS or Social Security; as soon as the company know it, it can settle everything on time and fit in the Simple scheme", advises Richard Domingos.

The lawyer Fernanda Ferrari, member of Duarte Garcia, Caselli Guimarães e Terra Advogados, says that regardless of the approval of the Tax Bill amending the rules of the Simple, the entrepreneur has to assess whether it compensates to opt for a simplified scheme. "Sometimes, even joining the Real Profit has more advantages for a particular company," she says. "The only difference is that, if the bill passes, more companies will have another option of tax regime," says Fernanda Ferrari.


The further bill that increases the limit in order to opt for the Simple Scheme was recently approved by the Senate and awaits the approval of the President Dilma Rousseff. Experts believe that the change will actually take effect in 2012.

The Bill provides the adjustment of 50% of the tax tables, so that the maximum annual gross revenue for the micro-enterprises can opt for the simplified scheme goes from R$ 240,000.00 to R$ 360,000.00 per year. For the small businesses, the suitability will range from R$ 360,000.00 to the maximum of R$ 3.6 million. The Bill also extends the limit for the Individual Entrepreneur from R$ 36,000.00 to R$ 60,000.00 annually.

SEBRAE’s data indicate that, currently, there are about 5.9 million of micro and small businesses (National Simple and Individual Entrepreneur) that are part of 99% of total enterprises, and more than half of formal employment in the country.


It was also reported that the National Steering Committee on the Simple to the IRS adopted a resolution extending deadlines for the payment of taxes included in the simplified tax system.The municipalities of Agronomônica, Aurora, Brusque, Ituporanga, Laurentino, Lontras, Presidente Getúlio, Rio do Oeste, Rio do Sul Tajó, affected by the recent rains in the State of Santa Catarina were benefited.

According to the Revenue, having the change, the taxes that are included in the National Simple maturing on September 20th, 2011 (responsibility of August, 2011) can be paid by March 30th, 2012; the maturity on October, 20th 2011 (the competence of September 2011) may be paid by April 30th, 2012; and maturing on November 21st, 2011 (the competence of October 2011) can be paid until may 31st, 2012.

The IRS directs the taxpayers who have not made the payment concerned to August, 2011 and September, 2011 to generate the Collection Document (DAS) after updating the application program generator of the Document Storage (PGDAS) with the new matureness.

Source: DCI – SP
Version: Grazielle Segeti



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