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A new simplified system of rates that will affect the payment of taxes of 98% of companies in the country is about to be passed by Congress. The goal is for this project, which promotes micro and small enterprises, to take effect in early 2007. The new system, dubbed Super Simples Nacional, comes as the single full ten years without ever having gone through updates.

"The current design changes quite simple. The tracks are the same, but the rates are lower as well as encompassing the Tax on Circulation of Goods and Services (ICMS), state, and Service Tax (ISS ), municipal, "says consultant of the Unit for Public Policy at the Sebrae, André Spinola.

For now, it is a substitute amendment to the Draft Supplementary Law No. 123 - the new statute's National Micro and Small Enterprise Size - awaiting vote in the House. "The project is top priority. We're just waiting for the release of the agenda in the House. This can occur in up to two weeks. So, the vote is started after the House and Senate. The goal is to approve it before the election period to enter into force in January 2007, "says the congressman from the PSDB, Luiz Carlos Hauly, rapporteur of the project.

Remember, the bill also takes suggestions, called "amendments to the plenary," while awaiting the start of voting. Therefore, some rules can be changed until the final publication. An important novelty

Super Simple is provided for allowing the company to gather monthly in a single document, eight different taxes: Income Tax, PIS, COFINS, IPI, social contribution, on Social Security payroll, ICMS and ISS. In the current single, are not included in the ICMS, ISS and fees.

To get an idea, simple in force, the rate has a variation under the VAT regime for micro, different in each of the 26 states of the country. In Super Simples Nacional, the tax rate would be the same for everyone.

In the simplified scheme in place, the tax rate on gross revenue can vary from 3% to 18.9%. There is still the ISS or the GST paid by the company in different regions of Brazil, which must be added to the percentage.

In Super Simple, what else should ease the life of these companies is the possibility of reducing the tax to be paid, including GST, and already the ISS, said Spinola.

By joining the Super Simple, companies in the industrial sector will have to calculate the percentage of gross revenue and add another 0.5% with respect to the IPI. In the service sector (which is already part of the current single), there is a 50% increase in the rate calculated on gross income. In short, the maximum tax rate for providers that are already on the Simple and migrate to the Super Simple would be 17.42%. In percentage was included all taxation on payroll for the INSS.

As happens today, most of the activities of the sector of services - especially services regulated by law as a doctor, dentists, engineers, journalists, among others - remains prohibited to join the Super Simple, according to the bill.

Other categories of service providers, once excluded the simplified system, may join the Super Simple. The first group is composed of management and leasing properties, production of film and theater arts, academy of dance, capoeira, yoga and martial arts; physical activities and sports, decorating and landscaping, provision of computer services, office accounting services, security, cleaning and conservation.

This first group of service providers that adhere to the Super Single will make two types of calculations in time to collect taxes. An account is made on the average gross income over the past 12 months. The rate can vary from 5.13% to 18.24%.

The other account to be made by the first group that will debut at the Super Simple is based on payroll. The figures will go to Welfare. Currently, the rate on the Social Security payroll is 26%. In Super Simple, would drop to 20%. It was found to form this new group would not cause impact on the value received by Social Security, because the number of employees in this group is generally higher.

There is a second group of providers of services, excluded from the current single, which will also join the Super Simple in 2007. This is the segment of construction, operators of passenger transport alternative, art schools, language, technical and managerial courses.

Only this second group of providers is a novelty. A company with fewer employees will pay higher tax rate. Who has the most contract employees, will pay less.

That is, if the service provider has more than 40% of revenue spent on salaries and payroll taxes, have lower rates, which vary from 4.5% to 16.85% of the average gross revenue for the last 12 months, has included the ISS. Remember that besides the percentage of revenue, will have to collect 20% of the payroll to the Social Security system in the Super Simple.

In general these two groups of companies collect the tax regime or the deemed income and taxable income, from January, will attend the unique system of aliquots of the Super Simple. According to the consultant

Sebrae, André Spinola, data from the Ministry of Finance and Welfare show that in 1998, almost one year after the single entered into force, the income declared in the country increased by 124% and formal employment, 70%. "With the Super Simple gain from the collection may be more," says Spinola

Second, a study by the Getulio Vargas Foundation (FGV) in Rio de Janeiro, six months ago, projected revenue gain of $ 10 billion to be divided into three levels: federal, state and municipal levels, with the entry of the Super Simple. Since the IRS no longer receive $ 6 billion. The projection takes into account an optimistic scenario, growth economical.

Currently, the accounting firms calculate the profit tax payment by the actual or deemed income. From 2007, with the approval of the law, may opt for the first time, the simplified system of tax rates, the Super Simple.

The president of the National Federation of Enterprise Financial Services (Fenacom), Carlos José de Castro Lima, and has done some accounts, he said, the accounting firms pay on average 11.33% of taxes (IR, social contribution, PIS and Cofins) deemed income. Moreover, there is a municipal tax which, according to the city, ranges from 2% to 5%. In Super Simple, the tax rate, Based on the average of gross revenue over the past 12 months may vary from 5.13% to 18.24%, already including the ISS.

"The difference in values of the simplified tax system for what we pay today may be small in some cases. The Super Simple facility is to allow direct calculation of tax revenue, without separating profits, expenses and other items. It made a single payment, "says Castro.

The president of the National Confederation of Industry (CNI), Armando Monteiro Neto, explains that the studies prepared by the CNI, the rates provided for micro and small industries could be lower. However, after exhaustive meetings, the IRS has accepted the percentages set forth in the current project.

"It is not the bill perfect, but represents a major advance. Under the new rules of the project there will be the impact of taxes on exports of small and micro enterprises," said Monteiro Neto. Another advantage brought by the bill, which awaits House vote, is the preferred limit of $ 80,000 for micro and small enterprises in public procurement, says.

Super Simple is not only to unify tax rates at the federal, state and municipal levels, but will also define the concept of micro and small company. Today, there are different criteria for defining the market. For Banco Nacional de Desenvolvimento Economico e Social (BNDES), for example, micro-enterprise is one with revenues of $ 1.2 million per year, while the small one that is making up to $ 10.5 million.

According to the status of micro and small enterprises, a turnover of up to £ 433 000 is the micro, and small, up to $ 2.13 million. Moreover, several states and municipalities have their own concepts, which causes even greater confusion. In Amapá, for example, for the micro enterprise has to earn up to $ 48,000. From £ 96 000, is already considered small. In Bahia, the company which earns up to $ 360 000 is classified as micro, while revenue limit for the small businesses is $ 2.4 million.

With Super Simple, limits of $ 240,000 for microenterprise and £ 2.4 million for small e would be respected by the federal government, states and municipalities. But there were complaints and it was determined, for example, that states (and their respective municipalities) with participation up to 1% of GDP may adopt the limit of $ 1.2 million. Those states with participation up to 5% of GDP comply with the limit of $ 1.8 million. And, finally, respective states and cities with over 5% share of GDP will be the limit of $ 2.4 million for small businesses.