Simples nacional: estudo sobre as principais características da DESTDA – declaração de substituição tributária, diferencial de alíquota e antecipação de ICMS

Abstract

This article discusses the Simples Nacional, taxation system that came into force on January 1, 2007, replacing the Federal Simple, which was implemented on December 5, 1996, has as main objective to analyze the implementation of the new obligation Accessory of the National Simples Declaration, which was implemented in January / 2016, doing a research on its obligatoriness, characteristics, who should deliver and the deadline. This is a bibliographical and documentary study. The result showed that in the State of Rio Grande do Norte the obligation of delivery of Destda, had its demand postponed only for the generating facts from January 2017, ie the first statement to be sent will only be made in the month of February 2017. It further demonstrates that in order to comply with tax legislation, the accounting professional must keep up with the constant process of updating and qualification.