If your company is opting the National Simple, every year you must declare your gross annual revenue for the tax authorities remove the taxes owed. Follow with us how to make a declaration opting for National Simple accurate and reliable, so that major problems do not arise in the future!
Pay the taxes on time
Before making his statement, it is important to have all taxes and properly settled labor obligations. The main charges are the INSS (contribution to social security), GST (Goods and Services), ISS (Service Tax) and FGTS (Guarantee Fund, which focuses on 8% of the employee’s salary). Without these payments made, the small entrepreneur can not make the national simple statement.
How to make a simple statement?
The provision of billing accounts must be made in detail, with monthly basis without omissions or reductions values. Both the small and medium enterprises as the individual micro-entrepreneurs must make this statement. However, for the second group, this annual turnover may not exceed R $ 60,000 and microenterprise may have only one employee registered in the portfolio.
The Billing Annual Statement should be proportionate to the performance of the company during the reference year. If the business opened in August, for example, it must make this statement five months, from August to December. It can be done for free by Entrepreneur Portal on the IRS website.
1. Separate and list in a table all receipts for sales and service. It is important that these data are separated because taxation between them will be different;
2. Visit the Entrepreneur Portal and look for the option Declaration Annual Billing – SIMEI ;
3. Enter the data and answer the questions according to that table you made in step 1;
4. Print and save your receipt because it is the proof that this operation was carried out correctly.
Taxation on revenues
The higher the turnover of the business, the greater the value of the National Simple rate. Whenever you perform any trade or services, the company will have to pay a percentage of turnover. Check out the fees for activities of the National Simple:
– 4% to 11.61% in trade operations.
– 4.5% to 12.11% if your company for the industrial sector.
– 4.5% to 27.90% in service provision.
The opting company Simple not declare its revenues within will be subject to payment of fines, may have its locked CNPJ and its suspended business license, and can not issue the slips for the payment of the INSS, ISS and ICMS next year .
It is not difficult to realize that this statement is very important, is not it? Meet these deadlines is essential for your business continues in limits of the law and does not suffer sanctions or pay fines that can be avoided.