Simples nacional: abordagem acerca de seus objetivos e efeitos

Abstract

This article is intended to try to analyze the benefits of different treatment given Complementary Law 123/2006, known as the National Simple, with its various modifications, framework conditions, noncompliance, seals, advantages and differentiated legal and accounting treatment given by this law for micro and Small Businesses. The methodology was applied through descriptive research, with bibliographic and documentary procedures. Furthermore, the teaching analysis techniques have generally been used. This paper analyzes the benefits of different treatment given Complementary Law 123/2006, known as the National Simple, with its various modifications, framework conditions, noncompliance, seals, advantages and differentiated legal and accounting treatment given by this law for micro and Company Small Porte. The unified tax collection regime payable by MEs and EPPs are collected mensalmnente through single document, according to arts. 12 and 13 of this law still must submit annually to the Internal Revenue Service of Brazil and one simplified declaration socioeconomic and tax information that should be made available to the organs of tax and social security supervision, in accordance with terms and model approved by CGSN. It is also observed as a form of encouragement to those companies classified in this law still enjoy different treatment with respect to other aspects such as opening process, record, change, low and accounting aspects, tax and distinct labor, as well as the acquisition of some documents that can be obtained for free with the prediction of the arts. 2 and 4, § 3 of the analyzed law.