SIMA News · Tax Reform
New fiscal scenario
Tax Reform and our challenges
A new tax drawing is coming. For companies and legal professionals, the point will be central to understanding the impact on routines, credits and competitiveness.
In this edition: what changes, why Simples Nacional is on the radar and how the organization tax authority gains weight in decision making.
What's changing
Important changes in the collection model
The Tax Reform under discussion in Brazil proposes important changes to the collection model, with the replacement of taxes such as PIS, COFINS, ICMS and ISS with new value added taxes (CBS and IBS). This new format seeks to simplify the system and reduce cumulativeness, but will require companies to adapt relevant processes, systems and strategies.
Taxes replaced
Pis, COFINS, ICMS and ISS are the taxes mentioned in the replacement proposal.
New value-added taxes
CBS and IBS focus on the logic of new value-added taxes.
Where the challenge lives
Legal Entities also stand out in this context
In this context, professionals also stand out that act as a legal entity (PJ), especially those that provide services directly, without employees, and that, for the most part, opt for Simples Nacional.
Simples Nacional
Although Simples Nacional must be maintained, there may be adjustments in the form of collection and in the rules of credit.
Choose the model
Companies and PJ professionals will need to assess whether they remain in the current model or choose to collect the new taxes outside the regime.
Credit utilization
The decision may allow the use of credits by its customers, directly impacting the competitiveness.
Legal entity
Remain in the current model or collect outside the regime?
Although Simples Nacional must be maintained, there may be adjustments to the form of payment and payment rules. credit. In practice, companies and corporate professionals will need to evaluate whether to remain in the current model or whether choose to collect the new taxes outside the regime, in order to allow the use of credits by your customers — which can directly impact your competitiveness.
Tax credit
The compensation logic becomes clearer
Another important point is the compensation logic of taxes, which becomes clearer and more aligned with what each company actually collects. In other words, the credit will be directly related to the tax paid in the previous steps.
Previous steps
The tax paid in the previous steps becomes a direct reference for the credit.
Collection
Compensation is more in line with what each company actually collects.
Control
The new logic reduces cumulativity, but requires greater organization in fiscal control.
Compensation
The credit becomes directly related to the tax paid in the chain.
At Sima
Responsibility and planning in the face of the new scenario
At Sima, we are already preparing to face this challenge with responsibility and planning, working in an integrated manner with our business partners to ensure security, efficiency and competitiveness in the face of the new tax scenario.
Responsibility
Facing the new tax scenario with attention to the impacts for the company and our partners.
Planning
Prepare processes, systems and strategies for the adaptation required by the Tax Reform.
Integration
Act in an integrated manner with our business partners during the transition.
Competitiveness
Ensure safety, efficiency and competitiveness in the face of the new rules.