O serviço prestado pelo escritório de contabilidade: implantação e aplicação do simples nas micro e pequenas empresas.

Abstract

The present work consists of a vision about the unification of the taxes and contributions through the creation of the simplified Tax - SIMPLE NATIONAL that he/she brought countless advantages, above all, experience and dynamism. For adoption and National application of the simple is necessary that the accounting professional is informed of all the necessary information to the insert and use of the same, from opening, operation and closing of the company, taking as base the laws, regulations and norms. Also centering the object of this study, in the demonstration of the procedures, types, characteristics and other attributions of the National Simple Tax in an office of Accounting, in what tell respect the adhesion, the classification of the percentile of inclusion, the exclusion risks, the control that every company that to opt for the SIMPLE NATIONAL he/she should have, the cares, necessary for its permanence as the option, so that there is not defraudment nor omission of data in the process of development of the accounting records, above all in the information rendered the manager as well as the organs that govern the process of the agility of the NATIONAL SIMPLE tax.