Expansion of Supersimples to the service sector becomes law

President Dilma Rousseff signed, last Thursday (07/08), the proposal (PLP 221/12) that benefits about 450 thousand micro and small companies from 142 activities. They will now have access to Simples Nacional or Supersimples, the simplified tax system that unifies eight federal, state and municipal taxes into a single bill.

Shortly after the sanction, the chief minister of the Secretariat of Micro and Small Business, Guilherme Afif Domingos, celebrated the change in the concept of Supersimples, which is no longer based on professional activity but focused on the billing of the enterprise and stated that the main benefit it was the universalization of the system.

In practice, the law benefits all legal entities that fit as microentrepreneurs, microenterprises and small companies, with an annual gross revenue ceiling of R $ 3,6 million. For the service sector, a new rate table (16,93% to 22,45%) was created, which varies according to the activity, such as law, brokerage, medicine, dentistry and psychology, among others.

The law arose from a project by Deputy Vaz de Lima (PSDB-SP) and was consolidated in the substitute of the rapporteur in the Chamber, Deputy Claudio Puty (PT-PA), for whom, the scope of Supersimples is seen as a package of public policies integrated, which involves reducing bureaucracy, reducing the tax burden and complying with the constitutional provision for different treatment for micro and small companies.

Reduction of bureaucracy

Several actions guarantee the reduction of bureaucracy in the processes of opening and closing companies. A unique register of entrepreneurs is created, centralized in the CNPJ, with the end of state and municipal registrations. The so-called tax substitution, used by the states to anticipate ICMS rates, also ends.

In the advocacy sector, Minister Afif Domingos predicts that the inclusion of the activity in Supersimples should increase the number of offices from the current 25 thousand to 125 thousand, soon.

Due to the tax legislation and agreements closed during the process in Congress, some provisions will only come into force on January 1, 2015. Others become effective, in fact, only in 2016, such as the prohibition of tax substitution in some sectors.

Source: Chamber News Agency