THE IMPACTS OF THE ICMS CALCULATION FOR COMPANIES OPTED BY SIMPLE NATIONAL IN THE CONDITION OF SUBSTITUTED TAXES ACTING IN FOOTWEAR RETAIL IN THE STATE OF CEARÁ

Abstract

: The present article deals with the impacts that reaches the companies that are opting for the “Simples Nacional” of the annex I, in the condition of substituted tributaries that act in the footwear retail in the State of Ceará, suffer when the absence of beneficial procedures to be considered in the calculation of the own ICMS, for example, the consideration of the ICMS- ST for the purpose of reducing its calculation basis. And also its fundamentals, benefits, concepts, how to calculate, Political Entity, that is, the one that holds the tax jurisdiction.  With the intention of clarifying where they will reflect such impacts on the entities, after all they can be positive or negative depending on the procedures adopted. The objective of this study is to demonstrate the impacts of the calculation of ICMS for companies opting for the simple national in the condition of replaced tributaries that act in the footwear retail. The theme involves aspects related to the study of the Simple Nacional Tax regime, where this will be the focus, its advantages and disadvantages depending on the activity and the behavior when it is in the condition of substitute or substituted tributary, demonstrated, analyzed and commented through realized researches in the actual legislation, doctrine, articles and the like explored in this study. Therefore, when analyzing the topic in general, there will be a considerable understanding on the subject and will undoubtedly be of great relevance not only for those interested in accounting or tax matters, but also for all those who wish to acquire knowledge on the subject.