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• 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;

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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.

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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. 

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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.

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 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.

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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.

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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.

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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. 

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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.

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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.

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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)

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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:

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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;

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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.

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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.

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

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