Impactos da Lei Complementar 147/2014 para o segmento de Representação Comercial no município de Uberlândia/MG

Abstract

In 2015 Supplementary Law 147/2014 came into force, amending the Supplementary Law 123/2006 and it presented as its main modification the expansion of the range of business activities that may opt for the tax regime Simples National. In this context, the present study aims to examine if there are benefits to joining the Simples National in relation to the “Lucro Presumido” (Presumed Income) for those exercising Commercial Representation activities. A comparison was made between the Simples National and the “Lucro Presumido” (Presumed Income) tax regimes, based on the data provided by the company under analyzes. The results showed that the option that has the lowest tax burden for the company in question is the Simples National. It is concluded that from the law 147/2014, the adhesion to the Simples Nacional by the company under analyzes brought it benefits, considering that there was reduction of the tax charges. It is noteworthy that, within legal parameters, tax planning is of great relevance for choosing the optimal tax regime for a company.