IMPLICATIONS OF THE NON-COMPLIANCE WITH THE SIMPLES NACIONAL FOR COMPANIES: A BRIEF ANALYSIS

Abstract

The disqualification from the Simples Nacional occurs when a company no longer meets the criteria established for this simplified tax regime. This may occur due to increased revenue, non-compliance with legal requirements or the exercise of activities that are not permitted. It is essential to seek accounting guidance to face the challenges arising from the disqualification, since in such a situation the company will need to fit into another regime, such as presumed profit or real profit, resulting in an increase in the tax burden, greater fiscal complexity, changes in accounting procedures, increase in ancillary obligations and financial impact on the institution. The objective of this work is to present the possible problems caused by the disqualification from the simplified tax regime, emphasizing the importance of having an accounting plan in relation to the problems that cause exclusion, financial organization to comply with the collection of the guides and not to be in debt with the revenue. In short, the methodology was carried out through bibliographic research, government websites and Simples Nacional rules. The aim is to guide businesspeople and demonstrate through facts and research the importance of good tax planning so as not to be surprised by changes to your company's tax regime.