????ENSURE YOUR APPROVAL IN THE CFC 2024.2 SUFFICIENCY EXAM! TAKE PART IN OUR EXCLUSIVE SIMULATION ON 09/28 AND GET CLOSER TO YOUR ACHIEVEMENT: https://ec.cfaci.me/simulado-2024-2_p... — ???? DISCOVER THE LARGEST ACCOUNTING PROFESSIONAL TRAINING SCHOOL IN THE COUNTRY: https://ec.cfaci.me/post-yt — ???? DO YOU NEED SPECIALIZED ACCOUNTING SUPPORT? CLICK HERE TO FIND OUT HOW OUR ADVISORY SERVICES CAN OPTIMIZE YOUR BUSINESS MANAGEMENT: https://ec.cfaci.me/escritorio — In this video, we will clarify all your doubts about the payment of DIFAL (Differential Tax Rates) by companies under the Simples Nacional tax regime. DIFAL is a recurring topic in the world of accounting, especially for companies that operate interstate. Professor Marina Kurtz, an ICMS specialist and tax consultant, will explain in detail when it is necessary to pay DIFAL and to which transactions this tax is applicable. You will learn about the rules established by the Federal Constitution that define who is responsible for collecting DIFAL, considering whether or not the recipient of the goods is an ICMS taxpayer. Marina also addresses the exceptions for companies under the Simples Nacional tax regime, highlighting use and consumption transactions and fixed assets, as well as the cases in which DIFAL is not applicable. In addition, you will see practical examples of interstate transactions, both as a buyer and seller, and the nuances of the substitution tax regime (ST). Also understand how DIFAL applies to products subject to ST and how the responsibility for collecting the tax can vary between the sender and the recipient. If you are an accountant or entrepreneur who deals with Simples Nacional, this video is essential to avoid errors and ensure tax compliance. At the end, Marina mentions a complete class available at Escola Contábil, where the calculation of DIFAL is explained in detail, covering all situations that may occur on a daily basis. Watch until the end so you don't miss any important information about DIFAL and how it affects companies under Simples Nacional. — Summary: (00:00) When should companies under Simples Nacional pay DIFAL? (00:46) What is DIFAL and when is it due? (01:22) Difference between ICMS taxpayers and non-taxpayers (02:41) Who should collect DIFAL in interstate transactions? (03:25) Impacts of use and consumption and fixed assets on the payment of DIFAL (04:41) The tax substitution regime and the collection of DIFAL (06:29) Exceptions for Simples Nacional in relation to DIFAL (07:44) Conclusion: DIFAL in Simples Nacional and important points — ???? ABOUT US: Contabilidade Facilitada is a national reference in accounting training, dedicated to transforming the careers of professionals through practical, dynamic and updated courses. With a team of renowned experts and a methodology focused on the real application of knowledge, we offer affordable and high-quality education to prepare accountants for the challenges of the modern market. We offer everything from preparation for the Proficiency Exam to MBAs in essential areas such as Entrepreneurship, Marketing and Accounting Management. Our mission is to empower accountants to lead the future of the profession, with skills that go beyond technical knowledge, providing tools for innovation and success. Learn more by clicking: https://ec.cfaci.me/post-yt Need help? Talk to our team: https://ec.cfaci.me/site — FOLLOW OUR SOCIAL MEDIA: Instagram: www.instagram.com/contabilidadefacilitada/ Instagram: / cfcdeaaz Twitter: / contfacilitada TikTok: / contabilidade_facilitada LinkedIn: / contabilidade-facilitada