SIMPLES NACIONAL: Tributação Monofásica De Pis e Cofins Em Autopeça

Abstract

Single-phase taxation refers to the tax regime where taxation is concentrated on a taxable person and, consequently, closes the tax chain of a given product. From this perspective, the theme of this article deals with the effects of single-phase taxation on auto parts companies taxed under the Simples Nacional regime. The objective is to analyze the relevance and tax impact of recognizing the single-phase taxation of PIS and COFINS taxes correctly applied in the operation of an entity that explores the activity of auto parts even if it opts for the Simples Nacional regime. The study assumes that this type of organization can benefit from this tax regime and increase the profitability of its operation with the correct registration of products that have already had federal taxes collected at the beginning of the supply chain. The research was carried out using a qualitative method, through bibliographic research of articles and current laws. In view of the above, it is worth considering the savings that an enterprise can achieve only with the correct registration of products and consequent use of single-phase taxation in their sales.