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January: the Decisive Month for Choosing the Tax Regime Brazil. Simples Nacional.

01/24/2025


Simple National

Choosing a tax regime is a decision that has a major impact on Brazilian companies. It determines how taxes to be paid throughout the calendar year will be calculated and, consequently, directly influences the financial and operational health of the business. January stands out as the key period for making this choice, since, according to legal requirements, the choice of a tax regime is irreversible for the entire calendar year.


Irreversibility of the Choice of Tax Regime

According to Brazilian tax legislation, the choice of tax regime is made annually and is irreversible for the calendar year. This means that once the option for Simples Nacional, Lucro Presumido or Lucro Real is made, the company must maintain this regime until the end of the year, except in exceptional situations, such as mandatory exclusion or inclusion in another regime by legal determination.

This irreversibility is provided for in art. 15 of Complementary Law No. 123/2006, in the case of Simples Nacional, and in art. 14 of Law No. 9,718/1998, which regulates the option for Real Profit and Presumed Profit. These provisions guarantee stability and predictability in tax planning for both the tax authorities and companies.


The Importance of January for the Simples Nacional Option. Tax Regime brazil

Simples Nacional is a simplified tax regime that benefits microenterprises (ME) and small businesses (EPP), consolidating the collection of several federal, state and municipal taxes into a single guide. To join this regime, companies must meet the requirements established in the legislation and submit the option request by the last business day of January.

If the company misses the deadline or fails to settle its tax liabilities, it will be unable to join Simples Nacional during that year. Therefore, the next opportunity to opt will only occur in January of the following year. This aspect reinforces the importance of effective tax planning, so that all obligations and requirements are met in a timely manner.


Who Authorizes Adhesion to Simples Nacional?

Authorization to join Simples Nacional is the responsibility of the Federal Revenue Service, which assesses whether the company meets all legal requirements. The main requirements for joining include:

  1. Annual Gross Revenue Limit: The company must comply with the limit established for inclusion in Simples Nacional, which is currently R$4.8 million.

  2. Absence of Tax Liabilities: The company must be regularized with the Union, States, Federal District and Municipalities.

  3. Permitted Activity: Some economic activities are prohibited from opting for the Simples Nacional, according to art. 17 of Complementary Law nº 123/2006.

The Federal Revenue Service carries out a thorough analysis, including verification of tax liabilities, regular registration and compliance with current legislation. If there are any outstanding liabilities, the company will have until the last business day of January to regularize them and ensure entry into the regime.


Legal Basis

Complementary Law No. 123/2006: Establishes general rules for the differentiated and favored treatment of micro and small businesses, regulating the Simples Nacional.

Art. 15: Defines the irreversibility of the option for the regime.

Art. 17: Lists the activities prohibited by Simples Nacional.

CGSN Resolution No. 140/2018: Provides for the process of opting for the Simples Nacional and the procedures for regularization.

Law No. 9,718/1998: Regulates the choice between the Real Profit and Presumed Profit regimes, establishing the principles of irreversibility for the calendar year.


Tips for Entrepreneurs

  1. Advance Planning: Before January, do a detailed analysis of the advantages and disadvantages of each tax regime.

  2. Specialized Consulting: Count on the support of an accountant or tax consultant to ensure that the choice is aligned with the reality of your business. An excellent option is the accounting firm Contablizza KT Prime, which offers customized solutions and specialized support to help your company make the best decisions.

  3. Tax Regularization: Make sure that all pending issues are resolved before the deadline to guarantee adherence to the desired regime.


Conclusion

January is a crucial month for companies in Brazil. Choosing a tax regime is not just a formality, but rather a fundamental strategy for financial and fiscal management. Understanding the rules, meeting deadlines and complying with legal requirements are essential steps to ensure that the company operates within the rules and maximizes its results. Plan ahead and use this period as an opportunity to align your business finances with growth objectives.


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