APURSN - Calculation of Simples Nacional

01. OVERVIEW

Simples Nacional is a unique and shared system of collection, charging, and supervision of federal, state, and municipal taxes applicable to micro-companies and small-scale companies with regulations provided for in Complementary Statute no. 123/2006.

The system has undergone significant changes due to Complementary Statute no. 155/2016. For this reason, the routine of calculating the Simples Nacional in the Microsiga Protheus product line has been restructured, and will establish, in a unified manner, 8 types of taxes:

• Corporate Income Tax – IRPJ.
• Social Contribution on Net Income – CSLL.
• Contribution to the Financing of the Social Security – COFINS
• Contribution to the Social Integration Program – PIS
• Tax on Industrialized Products – IPI
• Social Security Employer Contribution – CPP
• Tax on Operations related to the Transport of Goods and on the Provision of Intercity and Interstate Transport and Communication Services – ICMS
• Service Tax – ISS

Taxpayers must declare the information using the PGDAS - Generator of National Resource Tax Document. A tool made available by the Federal Revenue Service which, based on the declaration of revenue earned by taxpayers per month of calculation, presents the value of the tax due by taxpayers opting for the Simples Nacional Calculation regime.

To facilitate the filling of PGDAS, TOTVS presents the calculation of the Simples Nacional, developed using the premises of CGSN Resolution no. 140/2018 for calculations from January/2018. This function allows the taxpayer to inform, for each period of calculation, the gross revenues obtained in each activity exercised. At the end of the declaration, the program will calculate the estimate, which can be used to check the values presented in the PGDAS.

This routine is aimed at micro-companies (ME) or Small Businesses (EPP) opting for Simples Nacional.

The option for Simples Nacional can be made by companies framed as micro-companies (ME) or Small Companies (EPP) as provided in CGSN Resolution No. 004 of May 30, 2007.

02. SETUP PROCEDURE

On the Configuration Tool (SIGACFG), check:

• CNAE (National Code of Economic Activities): It should be evaluated whether the CNAE of the parent company and all branches are correctly filled. This field is in the Complements folder and is essential for consolidated matrix and branch processing.

 
Still on the Configuration Tool (SIGACFG), check the parameters below:

For the system to frame the tax range correctly, it will be necessary to add the monthly revenues of the last twelve months manually by centralized matrix, and separated by the internal and external markets. This information will be used for the composition of the Gross Revenue accumulated in the last 12 months (RBT12).

We suggest that you add the values declared in the PGDAS in the last 12 months.

This procedure will be performed only once, before the first processing of the calculation. For the following months, the routine will automatically record these values for RBT12 composition.

The inclusion should be through the Monthly Revenue routine available in the side menu of the calculation.

03. USAGE PROCEDURE

The "Simples Nacional Calculation" routine is available in the Miscellaneous/Calculations menu of the SIGAFIS module. The routine's home screen centralizes several auxiliary features pertinent to this calculation methodology.

• Process Simples Nacional calculation:
• Annex Registration;
• Activities Registration;
• Monthly Revenues;
• Monthly Payroll Charges;
• Limits and sub-limits;
• Effective Rates;
• Summarized Calculation Report;
• Detailed Calculation Report;

On the right side of the routine's start screen, you will be able to view the calculations already performed by the period of calculation. To view the calculation in detail, simply click View or double-click the desired calculation so that the information is displayed.

The purpose of the Process Simples Nacional Calculation function is to perform the processing based on the outgoing operations considering the tax settings used at the time of inclusion of the outgoing tax document.

When you select this option, the initial parameters screen is displayed: 

Reference Month/Year: Enter the period that will be determined, following the MM/YYYY format.

Select Branch: Enter Yes to add more than one branch for processing. If this question is set to No, then only the branch logged into the ERP will be considered.

Method: Enter the option for the revenue calculation system declared by the taxpayer in the PGDAS. 

• Accrual Method – The period of recognition of revenue will be considered, regardless of the actual receipt of revenue.
• Cash Method – The period of receipt of revenues will be considered, regardless of the time when they were recognized.

Financial/Accounting Trans.: Indicate whether or not financial and accounting transactions should be generated.

• No: The financial transaction with the amount of the tax estimated by the calculation routine and the accounting entries for this calculation will not be generated.
• Only Bill: Only the amount of the tax estimated by the calculation routine will be generated. Selecting this option will not generate an accounting entry.
• Bill+Accounting: Financial transactions will be generated with the amount of the tax estimated by the calculation and accounting routines.

If it is necessary to reprocess a calculation, the routine will identify the existence of records for that period and ask the user whether to reprocess the values. If you answer yes, the calculation process will be redone, and a new calculation will be recorded.

At the end of the processing of the calculation of the Simples Nacional, the information related to the calculation will be presented in tabs, as shown below:

RBA – Annual Gross Revenue

This statement presents the cumulative revenue in two different manners: 

Annual Gross Revenue (RBA): Month-to-month breakdown of the total internal and external revenues of each period of calculation of the current year. The values calculated in this revenue will be used to identify if the annual turnover exceeds the limits of the framework of the Simples Nacional;

Accrued gross revenue in the last 12 months (RBT12): Month-to-month breakdown of the total internal and external revenues of the 12 months before the current calculation. The values obtained in this revenue will be used to identify the effective rate that the company opting for the Simples Nacional matches.

 Registration of Simples Nacional Annexes
The amount due monthly by the taxpayer will be determined by applying the effective rate, calculated from the information contained in the annexes of LC 123/2006.

This record will present information related to the taxes, applicable deductions, and the percentage of incidence of each tax. Information regarding the percentage of ISS income when the effective rate of ISS is greater than 5% should also be included in this record.

Activity Registration

Economic activities and corresponding revenues should be entered by the company. When filling in the PGDAS, the taxpayer must present, individually, the revenues separated by type of operation and framework by type of sub-activity. The latter may have the individual levy of each tax. 

The source of the revenues is divided as below: 

Revenue of goods: For the revenues obtained from the sale or resale of goods, the classification of activities and sub-activities will be made based on the CFOP - Tax Code of the Operation;

Services Revenue - Transport/Communication: For the revenues obtained from the provision of services regulated by ICMS state standards, the classification of activities and sub-activities will be made based on the CFOP - Tax Code of the Operation;

Service Revenue - ISS: For the revenues obtained with the provision of services regulated by the municipal rules, the classification of activities and sub-activities will be made based on the service code entered in the product registration;

Leasing Revenue: For the revenues obtained from the leasing of movable assets, the classification of activities and sub-activities will be made based on the product group.

Monthly Revenues
After the calculation of Simples Nacional, the monthly revenue for the composition of the accumulated Monthly Revenue and the storage of this revenue will be done in a segregated way by internal gross revenue or by export.

The routine is also prepared to receive the manual inclusion of the revenues of periods not determined by it. The inclusion of the revenues from the 12 months before the first period of calculation processed by this routine is mandatory so that the RBT12 to be considered in the calculations is built.

Monthly Payroll Charges

Registration for the inclusion of the amount paid as payroll (remuneration to individuals arising from work, including pro-labore withdrawals, amount effectively collected as a social security employer contribution and to the FGTS.

Charges shall be included in the twelve (12) months before the calculation period.
This registration must be completed monthly by taxpayers of activities framed as the provision of services subject to the "r" factor.

Simples Nacional Limits

State and Municipal levy taxes did not adopt the limits of the last range of the Simples Nacional. In these cases, the sub-limit applies, which will determine to what amount of Annual Gross Revenue the State will allow the payment of the ICMS and the ISS in the Simples Nacional.

The tracking of this record is made by branch, allowing the system to operate when the customer has branches in States with distinct sub-limits.

Effective Rates

The nominal rates, internal and external, are listed in the tables of Annexes I to V available in the Register of Annexes to the Simples Nacional. The effective percentages of each tax will be calculated from the effective rate, multiplied by the percentage of distribution contained in Annexes I to V and recorded in this register, to identify the effective burden of taxes applied to the taxpayers of Simples Nacional. 

The routine is also prepared to receive the manual inclusion of rates in periods not calculated.

Balances from Returns

The value of the returned goods must be deducted from the total gross revenue in the period of calculation of the return month. If the value of the returned goods is higher than the total gross revenue or segregated revenues for the month of return, the remaining balance shall be deducted in the subsequent months until it is fully deducted. This routine will control the balances and deductions according to the established rules of the Simples Nacional. 

The routine is also prepared to receive manual inclusion of balances in periods not calculated for use in the calculations of subsequent months.

Summarized Calculation Report

This report presents the revenues earned for each activity/sub-activity, as well as the value of the taxes calculated. Its purpose is to assist in filling out the information in the PGDAS.

Detailed Calculation Report

This report demonstrates the calculation memory of the effective rates and taxes. Its purpose is to provide a means of checking the values determined.

Using the Framing Revenue column (B), it is also possible to identify the proportional accumulated Gross Revenue (RBT12), which is a criterion used in the first 12 months of activity of the company, whose purpose is the framing in the table of rates of the Simples Nacional (CGSN Resolution No. 140/2018 item 26, paragraph 4)

04. IMPORTANT TIPS

Related Source Codes

The calculation of the Simples Nacional is composed of several source codes/programs. To know the date of each of them, just access the "About" option in "Related Actions". That way, the source codes, and their respective dates will be displayed.

Installment 

In the months in which the sub-limit or limit is exceeded, the system will provide the revenue to identify which portion of the revenue corresponds to the value not exceeded, and which portion corresponds to the amount exceeded, following the provisions of paragraph 4 of item 24 of the CGSN Resolution no. 94/2011

Auxiliary Routines

The routines involved in the calculation processing are:

Table Structure

All information generated and consumed by the routine is recorded in specific tables, as listed below:

05. TABLES

• SD1 – Incoming Invoice Items
• SD2 – Outgoing Invoice Items
• SF1 – Incoming Invoice Headers
• SF2 – Outgoing Invoice Headers 
• SE1 – Accounts Receivable (for calculation using the cash method)
• SE5 – Cash Transaction (for calculation using the cash method)

06. FAQ

1) How does the calculation segregate the revenues?

Revenues will be segregated by code of economic activity and also by sub-activity. Below are the activities considered by the calculation:

 
After segregating the revenue by activity, the routine will also segregate the revenue into sub-activities considering the sub-activities codes and rules described below:

2) How does the routine define in which municipality the ISS will be due?

The definition criterion for which municipality the ISS is due follows the following hierarchy:

The field Prov. City (C5_MUNPRES) of the sales order is checked. In its absence, the Product Exec. Service (B1_MEPLES) field is checked. If it is set to option EP (Provider's Site), the routine adopts the provider's municipality. If this field is set to LES (Service execution location), then the customer's municipality is considered. If none of the previous fields are filled, by default, the municipality of the service provider will be considered.

3) How to generate bills and bookings?

The generation of bills and bookings can be carried out in two ways:

1. The first is to process the calculation with the Only Bill option or the Booking option of the Financial/Accounting Trans. question and confirm the calculation after processing is complete;
2. The second is to select a calculation that initially did not generate a bill and/or was not booked, select the option Generate financial transaction or Generate financial and accounting transaction option, which are available in Other Actions, and confirm verification after completing the process.

Remember that the value that will be generated in the bill is the total value of the tax to be collected, and the default entry codes for booking are 770 for calculation and 771 for calculation reversal.

4) Is the value of ICMS-ST considered in the value of revenue?

The criterion to consider the value of the ICMS ST in the revenue value is the TIO record field Aggregate Solid. (F4_INCSOL). The value of the ICMS ST will be considered in total revenues if this field is set to A, N, or D. For the other options in this field, the value of the ICMS ST will not be considered in the total revenue.

5) Is it possible to use the effective rates when billing invoices?

Yes. After the processing is complete, it will be necessary to approve the effective rates calculated. To do this, simply access the Effective Rates routine, select the period in question, Other Actions, and then select the Approve/Disapprove option. A screen is displayed with the breakdown of rates. Check them and click Confirm.  After the confirmation, the status will change to Approved, and from this point on, the rates will already be eligible to be considered in the billing of the month following the month of calculation.

6) How are return deductions made?

According to item 17 of CGSN Resolution no. 94/2011:

Item 17. In the event of the return of goods sold by ME or EPP opting for Simples Nacional, in a period of calculation after the sale, the following shall be observed: (Complementary Statute No. 123/2006, art. 2nd, section I and paragraph 6; art. 3, paragraph 1)

I - The value of the returned goods must be deducted from the total gross revenue in the period of calculation of the month of return, segregated by the rules in force in the Simples Nacional of that month;

II - If the value of the returned goods is higher than the total gross revenue or segregated revenues for the month of return, the remaining balance shall be deducted in the subsequent months until it is fully deducted.

When identifying returns in the period of calculation, or in the hypothesis that a balance of previous period(s) exists to be consumed, the routine will deduct these amounts from the revenue(s) as follows:

1) Branch and sub-activity of origin: The value of returns will be deducted from the revenue of the same branch and sub-activity of origin.

2) Branch and annex of origin: If the return value remains after section 1, the sub-activity will be disregarded, and the return value will be deducted from the revenue(s) of the sub-activity(ies) related to the original annex.

3) Sub-activity of origin: If any return value remains after items 1 and 2, the branch will be disregarded, and the return value will be deducted from the revenue of the sub-activity of origin, regardless of the branch that has earned it.

4) Annex of origin: If the return value remains after items 1, 2, and 3, the sub-activity will be disregarded, and the return value will be deducted from the revenue(s) from the sub-activity(ies) related to the annex of origin, regardless of the branch that earned it.

5) Saving of balance: If a return amount remains after items 1, 2, 3, and 4, this amount will be stored as a return balance and will be available for use in subsequent calculations until its full use.

7) The value of taxes calculated does not correspond to the value calculated by the PGDAS. Is this a system error?

Not necessarily. The most likely cause is that, as described in the PGDAS manual, the software considers all decimal places in the calculations, while Protheus, due to a limitation of its platform, recognizes up to the eighth decimal place. That way, small differences can occur between the values calculated by the routine and the values calculated by the PGDAS. It is worth remembering that this is a routine of support and should be used as such, and the taxpayer framed in the Simples Nacional is not exempt from the obligation to declare the information in the PGDAS and is not exempt from the responsibility for the integrity of the information declared.

8) Why are the effective rates recorded only with two decimal places?

The recording of the effective tax rates with only two decimal places is intentional and assumes that the layouts of e-Invoice, as well as ICMS-IPI EFD and Contributions EFD, do not accept rates with more than two decimal places. Even if the taxpayer opting for Simples Nacional is not obliged to deliver these obligations, the taxpayer opting for the RPA who purchases goods or receives services from it should highlight the taxes in their own fields for credit exploitation and subsequent declaration in the aforementioned obligations. Therefore, the rates entered should follow the criteria defined by the aforementioned layouts.

9) In the cash method, will RBT12, RBA, and RBAA be composed according to the receipts that occur during the period?

No. The value calculated by the cash method makes up EXCLUSIVELY the calculation basis. The RBT12, the RBA, the framing of the ranges, the decision criterion for remaining in the Simples, and all other decisions involving revenue will be based on the gross revenue earned by the accrual method.

10) My RBA has exceeded the sub-limit by up to 20%. Are the ICMS/ISS effective rates no longer considered in invoice billing?

In this scenario, the effective ICMS and ISS rates will still be considered in billing. They are no longer considered when the RBA exceeds the sub-limit by more than 20% in the calendar year or at the beginning of a new calendar year.

11) What to do when the sub-limit is exceeded by more than 20%?

In this case, just configure the MV_CODREG parameter stating option 2, which means excess gross revenue sub-limit. Once this configuration is done, the rates calculated will no longer be used in the billing of documents. According to the configuration guide of the MV_CODREG parameter, if branches are located in States where distinct sub-limits apply, the parameter should be exclusive per branch. In this case, the configuration for option 2 should be performed only for the branches whose sub-limit has been exceeded.

12) Percentage of reduction of the basis of calculation of ICMS in the state of Parana?

Decree 8660 published in DOE 10110 on January 17, 2018 deals with the reduction in the basis of calculation of the ICMS per annex and range according to tables I and II.  To perform the calculation of the ICMS base reduction, it is necessary to access the Annexes File and enter, in the Reduction of Calculation Base by Annex and Range tab, the fields Tax Type, Nominal Rate, Amount to be Deduced, and Limiter, according to tables I and II. After registration, perform the calculation for the results to be displayed in the calculation of the Simples Nacional and also in the Detailed Calculation Report. 

Effective Tax Rate on Tax Document

The legislation requests that the ICMS effective rate be used in the documents of the following month. Is this done automatically?

Yes, it is done automatically. After the calculation, the effective rate of ICMS will be available for approval in the Simples Nacional Calculation (FISA153)/Effective rates.

As directed in the legislation and spreadsheet provided by the secretariat of the State of Parana: