08
Nov
2013

Municipal ICMS

Then companies whom they did not opt to the SIMPLE ones had that approximately to calculate the values of ten different tributes, to inform given in diverse declarations to make the payments in different dates, now who opted, had declaration and simplified bookkeeping more, exactly thus was subject to state and municipal requirements. With Simple National the Federal taxes and taxes (IRPJ, PIS, COFINS, IPI, CSL, INSS on leaf of wages), State (ICMS) and Municipal theatres (ISS), they will be collected monthly from the same taxable income and of only a bookkeeping and fiscal, this reduces and simplifies the payment of Federal tributes, Estaduais and Municipais.Em what Who says aliquot respect not to opt to Simple the Federal one collected, on average 12% for a reason or purpose federal tributes + 5% of ISS + 27% on the leaf of payments for a reason or purpose INSS, System S, INCRA and Wage No longer Federal Simple Education were not enclosed ICMS and ISS. The aliquot ones varied of the following form: Commerce? 3% 12.6% + ICMS; Industry? 3.5% 13.1% + ICMS; Services? 4.5% 18.9% + ISS; With the law the 123/2006 new aliquot ones they pass to vary of the following form: Commerce? 4% 11.6% (already enclosed the ICMS); Industry? 4.5% 12.1% (already enclosed the ICMS); Services I? 6% 17.4% (already enclosed the ISS); Services II? 4.5% 16.85% (already enclosed the ISS) + 20% of INSS on the leaf; Services I? 6% 18.5% (already enclosed the ISS) + 20% of INSS on the leaf; The reduction esteem average for who already is optionee for the Simple ones is of the 20% order and for who is not can arrive 45%.Com Law calculates it to 9317/96 of the tax of tributes was established in the accumulated prescription of the company, month the month, until the end of the year. It has 23 bands, with 23 different aliquot ones.

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