Abstract:
Simples Nacional is a shared tax collection, collection and inspection regime applicable
to Micro and Small Businesses, provided for in Complementary Law No. 123, of
December 14, 2006. It allows the collection of various federal, state and municipal
taxes in a single guide, in addition, Simples Nacional is subject to Difal taxation, a tax
that will be paid in a separate guide. ICMS is a tax levied on circulation operations or
provision of services carried out within the territory of the taxing federated unit (internal
operations), but it can also cover economic cycles that go beyond the limits of thattaxing entity (interstate operations). The ICMS Rate Differential (DIFAL) results from
the difference between the internal and interstate rates and occurs in Operations for the
Acquisition of Fixed Assets or material for use and consumption from another unit of
the federation. The company that acquires these goods or materials from another State
must calculate and collect DIFAL, favoring the State where it is established.
