The Simples Nacional, despite being considered a less bureaucratic tax regime, for companies that fall under this regime, in this way it is necessary to fulfill a series of obligations to maintain its regularity. A point of attention is to be aware of the deadlines for compliance with the legislation. First of all, it is important to know that there are two types of obligations:
The main:
That it is the payment alluding to tax contributions – tariffs and taxes;
The accessories:
Which are the statements that must be submitted periodically – annual, quarterly and monthly (guides, spreadsheets and other documents).
The entrepreneur’s lack of experience can result in losses, such as the payment of amounts above those taxes that should actually be paid. The support of an accountant to help manage documents and meet delivery dates certainly reduces this type of problem to zero.
In order for you to better understand how they work, we have prepared the main information about the obligations that must be delivered on a monthly and annual basis:
MONTHLY OBLIGATIONS
Document of Collection of Simples Nacional:
The DAS, as it is popularly known, is one of the main documents of Simples Nacional. It contains eight types of taxes and, in order to facilitate payment, a guide must be issued, which is due on the 20th of each month. We suggest paying in advance to avoid forgetting that results in interest and fines.
Know the taxes charged in the DAS:
- Corporate Income Tax (IRPJ);
- Social Contribution on Net Income (CSLL);
- Taxes over industrialized products (IPI);
- Social Integration Program (PIS);
- Contribution to Social Security Financing (COFINS);
- Social Security Employer Contribution (CPP);
- Tax on the Circulation of Property and Services (ICMS);
- Tax Over Services (ISS).
Declaration of Tax Replacement, Rate Differential and Anticipation (DESTDA)
The DESTDA is another very important document and has all the information about the Tax on the Circulation of property and Services (ICMS) at the state level, therefore, its rates may vary between states.
For the presentation of the DESTDA, the following information must be included:
- DIFAL (Differential Rate): consists of the differences between the ICMS rates of the State of origin and destination of the goods;
- FCP (Fund to Combat Poverty): is the rate added to the ICMS that aims to reduce the impact of social inequalities between States;
- ST (Tax Substitution): occurs when a company in the production process needs to pay ICMS from all other companies.
Declaration of Federal Tax Debits and Credits:
Through DCTFWeb, the Union collects all data related to social security contributions.
However, the declaration must be submitted by the 15th of each month.
It is worth remembering that the DCTFWeb is necessary for the information from eSocial and EFD-Reinf to be integrated into the system.
eSocial:
This system gathers all the data – fiscal, social security and labor, of the employees and thus, speeds up the compliance with the legislation. It contains 15 obligations, which need to be sent together, as listed below:
Are they:
- Payrolls;
- Dismissal notices;
- Employee Registration Book (LRE);
- Communication of Accident at Work (CAT);
- Social Security Professional Profile (PPP);
- Normative Manual of Digital Files (MANAD);
- FGTS Collection Guide (GRF);
- General Register of Employed and Unemployed (CAGED);
- Declaration of Withholding Income Tax (DIRF);
- Work and Social Security Card (CTPS);
- Annual List of Social Information (RAIS);
- Declaration of Federal Tax Debts and Credits (DCTF);
- Work Schedule (QHT);
- Social Security Guide (GPS);
- FGTS Collection Guide and Social Security Information (GFIP);
ANNUAL OBLIGATIONS
Just like the monthly ones, Simples Nacional has annual obligations and, to keep them all up to date, you need to know them.
As before, let’s check out the ones below:
1. Statement of Socioeconomic and Tax Information:
DEFIS must also be submitted by the last day of March.
For example, the document includes various information on the business structure, such as partner data, the division of capital stock, along with the number of employees, all amounts withdrawn due to profit and pro-labore, among others.
2. Income Tax Return:
DIRF, as it is called, has information on Income Tax withholding, both for individuals and corporations. However, it must be sent by the last day of February.
Above all, it is important to remember that there are two situations that require the delivery of a declaration until the last day of February, they are:
- DMED (Declaration of Medical and Health Services): aimed at doctors, psychologists, therapists, dentists and other health professionals;
- DIMOB (Declaration of Information on Real Estate Activities): for businesses that carry out intermediation related to real estate as rental and incorporation.
In conclusion, we seek to summarize Simples Nacional, but if you need any details, we are here to help you!
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