*Beatriz Rodrigues Bezerra
31 Janeiro 2018 | 10h05
As principais alterações no regime de tributação denominado Simples Nacional para o ano de 2018 veio com a vigência da Lei Complementar nº 155, de 27 de outubro de 2016. O intuito seria de reorganizar e simplificar a metodologia de apuração de tributos no referido regime. Contudo, diversas regras, inclusive a identificação de alíquota efetiva do Simples, acabaram por dificultar a vida do pequeno (no sentido lato) empreendedor. Começando pela questão do limite de faturamento subirá de R$ 3,6 milhões para R$ 4,8 milhões (pequenas empresas), de R$ 360 mil para R$ 480 mil (microempresas) e de R$ 60 mil para R$ 81 mil ao ano (MEI).
Importante ressaltar que para as pequenas empresas que ultrapassarem o faturamento de R$3,6mi acumulados nos últimos 12 meses, o recolhimento do ICMS e do ISS não serão unificados pelo DAS. Somente os impostos federais terão recolhimento unificado. Assim, todas as obrigações acessórias e principais decorrentes do recolhimento do ICMS e do ISS deverão ser cumpridas. Já com relação ao MEI, o empresário deve ficar atento ao fato de que se o faturamento ultrapassar em até 20% o limite imposto pela lei, haverá o seu desenquadramento do regime no ano seguinte, devendo ser recolhido os tributos na modalidade para microempresa ou empresa de pequeno porte sobre esse excesso.
Contudo, se o faturamento ultrapassar em mais de 20%, o desenquadramento será retroativo e o recolhimento dos tributos será sobre o valor total do faturamento. Outra questão importantíssima, que deverá ter grande relevância e deve ser objeto de estudo por parte dos empresários, é a aplicação das alíquotas efetivas para cada uma das atividades. Isso porque, no sistema antigo, bastava a identificação da alíquota atinente à faixa de receita bruta acumulada do contribuinte dentro do anexo que está contido sua atividade.
A partir de agora, a legislação determina que o valor devido mensalmente pela microempresa ou empresa de pequeno porte optante pelo Simples Nacional será determinado mediante aplicação das alíquotas efetivas, calculadas a partir das alíquotas nominais constantes das tabelas dos Anexos I a V.
Ou seja, além Agora, além de se identificar no anexo, para fins da alíquota efetiva, deverá ser considerada a seguinte fórmula: RBT12xAliq-PD, em que, para ilustrar, RBT12: receita bruta acumulada nos doze meses anteriores ao período de apuração; Aliq: alíquota nominal constante dos Anexos I a V desta Lei Complementar; PD: parcela a deduzir constante dos Anexos I a V desta Lei Complementar. Além disso, a legislação passa a permitir o enquadramento de novas atividades no Simples, tais como: micro e pequenas cervejarias, micro e pequenas vinícolas, produtores de licores, micro e pequenas destilarias, arquitetura e urbanismo, medicina, inclusive laboratorial, e enfermagem, odontologia e prótese dentária, psicologia, psicanálise, terapia ocupacional, acupuntura, podologia, fonoaudiologia, clínicas de nutrição e de vacinação e bancos de leite, engenharia, medição, cartografia, topografia, geologia, dentre outras.
Verifica-se, portanto, que a tentativa de reorganização proposta pela legislação em comento acabou por burocratizar o exercício da atividade dos pequenos empreendedores, que terão, inclusive, um gasto maior já que, afim de evitar erros, deverão procurar ajuda profissional.
*Beatriz Rodrigues Bezerra, Pós-graduada em Direito Tributário pelo IBET – Instituto Brasileiro de Estudos Tributários, especialista em Direito Tributário da Innocenti Advogados Associados
218 thoughts on “As principais mudanças no regime Simples Nacional”
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