[Free translation]
By means of State Law 15,057 (published in the DOE dated 12/28/17), State Law 13.036 / 08, which established the Simples Gaucho, was amended.
The mentioned law, seeking to adapt the new rules of the National Simple, brought changes in the table of benefits as follows:
|
Gross Revenue Accumulated in the previous 12 months (R$) |
Reduction ICMS |
|
De 360.000,01 até 720.000,00 |
40% |
|
De 720.000,01 até 1.080.000,00 |
29% |
|
De 1.080.000,01 até 1.440.000,00 |
24% |
|
De 1.440.000,01 até 1.800.000,00 |
19% |
|
De 1.800.000,01 até 2.700.000,00 |
18% |
|
De 2.700.000,01 até 3.240.000,00 |
10% |
|
De 3.240.000,01 até 3.420.000,00 |
6% |
|
De 3.420.000,01 até 3.600.000,00 |
3% |
It should be remembered that in 2018, SIM and Nacional can remain in Simples Nacional, which in 2017 invoiced up to R $ 4,800,000.00. However, those that invoiced more than R $ 3,600,000.00, are now considered as taxpayers of the General Category for ICMS. That is, in this case, this tax will no longer be covered by the NS.
