Abstract:
This paper aims to highlight the reflexes of Complementary Law 155/2016 for the Accounting Office Taxed by Simples Nacional, since this law modified Complementary Law 123/2006, which regulates Simples Nacional. Thus, the objective is to analyze the changes in the National Simple promoted by Complementary Law 155/2016 and the tax consequences for the taxpayer providing accounting services opting for such regime. The approach to this theme was based on the following problem: What are the tax consequences, arising from the changes brought by Complementary Law 155/2016, for the accounting service provider opting for the National Simple. For such, it is a bibliographical research, of scientific character, and a case study with hypothetical data and theoretical foundation. For the theoretical basis of this work were used the main reference authors in the area, such as: Borba (2015), Machado (2019), Schoueri (2018), Fabretti et. al (2019), among others. Given this, changes were found as the calculation model, tax breakdown, among other factors that were modified.
