FORMIGA, J. L.; FORMIGA, José Leite.
Résumé:
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.
