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FecomercioSP Guidance Analyzing obligations helps in choosing an advantageous tax regime

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FecomercioSP

Published on Feb 28, 2024

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BECOME A FECOMERCIO-SP MEMBER! Visit: https://lab.fecomercio.com.br Is Simples Nacional the best choice for your company? The vast majority of businesses opt for this tax regime because it is unified and generates credit, but it is not always the most advantageous. In fact, this modality can represent a high cost for the business when everything is put down to the last detail. Before opting, are you analyzing the operation? Are there many employees in the company? And the weight of the payroll? And the effective activity? “Depending on the situation, we have rates of up to 33% [within Simples], which is quite high. Saying that this is the best option is not true, as it is essential to calculate and analyze each case individually. Simples tends to be very advantageous in situations where the employer's social security contribution is included in it”, highlights Sarina Manata, legal advisor to the Federation of Commerce of Goods, Services and Tourism of the State of São Paulo (FecomercioSP). The choice of tax regime also needs to consider the range of ancillary obligations that accompany each of these modalities — as well as the penalties for not submitting commitments. “Failure to collect a tax correctly, in addition to generating fines, can eventually lead to an aggravation of tax crime. There comes a time when the entrepreneur finds himself in a complicated situation, having made a mistake by not having correctly understood how to fulfill a certain obligation in the past”, reinforces Alberto Borges, legal advisor to the Federation. This is the focus of the new episode of FecomercioSP Orienta, a monthly debate program that brings together experts from FecomercioSP's technical advisory team to discuss legislation, collective agreements and labor standards, in addition to the main economic indicators. The panel is produced by the Entity. Watch the episode and also learn: what to consider when choosing the ideal tax regime; the main ancillary obligations of Simples and other regimes; fines for not submitting obligations; how to avoid penalties;

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