Lei complementar 147/14 e modalidades de tributação aplicada às prestadoras de serviço: um estudo comparativo entre o simples nacional e o lucro presumido sob a ótica do planejamento tributário

Abstract

Complementary Law No 123 of 14 December 2006, together with its amendments, has led to the promise of a single differentiated and favored regime to be dispensed with micro and small enterprises and service providers within the Union, Of the District and of the Municipalities, especially as regards the calculation and collection of taxes. With the enactment of Complementary Law No. 147 of August 7, 2014, which amended LC 123/06 to include new business activities that were contemplated by the collection system of taxes based on the National Simples, Activities of companies that provide services. In this sense, this study aims to address the changes brought by this last law, LC 147/14, in order to choose the most appropriate form of taxation for service providers. For that, a comparative study was carried out based on presumed profit versus SIMPLES NACIONAL. And from this study, SIMPLES NACIONAL was verified as the most appropriate taxation regime.