The ISS Abaixo de 10 Reais program is a fantastic way to save money on everyday items. It's a government initiative that aims to provide essential goods at affordable prices.
To be eligible, you need to have a Bolsa Família card, which is a social welfare program for low-income families.
The program offers a wide range of products, including food, personal care items, and household essentials.
Prices are capped at 10 reais per item, making it a great option for those on a tight budget.
O Que É ISS
The ISS, or Imposto Sobre Serviços, is a tax charged by municipalities and the Distrito Federal.
It's crucial for almost all operations involving services, making it a vital part of doing business.
The ISS is based on the Lei Complementar 116/2003 and Lei 11.438/1997.
It's essential to note that the ISS is a municipal tax, so the rules and rates vary from one municipality to another.
You'll find the services subject to ISS in the Lei Complementar 116/2003.
The ISS is not the same as ICMS, which is the Imposto sobre Circulação de Mercadorias e Serviços.
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Alíquota e Recolhimento
The alíquota of ISS varies depending on the location and type of service provided, with a minimum of 2% and a maximum of 5%.
Each municipality sets its own values within this range.
To determine the alíquota of ISS for your business, you'll need to consult the Secretaria da Fazenda of the municipality where you're providing services.
The ISS can be recolhimento in three main ways:
- Mensalmente, based on your company's faturamento and the alíquota of the service provided;
- According to an estimated value set by the prefeitura;
- Anualmente, through the payment of a fixed value related to the activities performed by your business or profession.
ISS e Outros Impostos
Let's break down the differences between ISS and other impostos. The ISS is directed towards businesses that sell services, while the ICMS is for companies that trade in goods.
The ISS is a specific imposto that only applies to services listed in the Lei Complementar n.º 116. It's a distinct imposto from the ICMS, which is more complex and also applies to the transportation of goods between municipalities or states.
One key difference is that if a business pays ISS, they don't need to pay ICMS, except in a few exceptions. This means businesses can avoid double taxation by understanding the differences between these impostos.
Tributação e Apuração
The apuração of impostos and contribuições is done according to the regime tributário adopted by the company. This means they must follow the rules set by the corresponding legislation for each tax.
The legislation federal prohibits the recolhimento of DARF for tributes and contributions federais with a value inferior to R$ 10,00. This is not a dispensation of payment, but rather a delay in the payment of taxes and contributions federais.
Values below R$ 10,00 are accumulated until the total to be paid is equal to or greater than R$ 10,00, at which point the payment is made or recolhido in the established period of apuração.
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Efd-Contribuições
As you navigate the world of tributação e apuração, it's essential to understand the EFD-Contribuições.
In this system, all operations that generate revenue, even if the DARF is less than R$ 10,00, must be reported normally.
You'll need to inform these transactions in the EFD-Contribuições for each accounting period where the fact generator occurs.
This may seem like a small detail, but it's crucial for maintaining accurate records and avoiding potential issues.
Lucro Presumido e Real
The Lucro Presumido and Lucro Real options are available to business owners, allowing them to pay the ISS on a monthly basis during the apuração process.
Businesses that opt for Lucro Presumido or Lucro Real will pay the ISS monthly, based on the apuração of alíquotas.
In some cases, the ISS is retailed at the source, which means the service provider is responsible for paying the tax.
This is a key distinction, as it can impact the financial planning and accounting for business owners.
Apuração de Débitos Fiscais
The apuração of débitos fiscais is a crucial process that businesses must follow to ensure compliance with tax laws. This process involves calculating the amount of taxes and contributions owed to the government.
In Brazil, the apuração of débitos fiscais is done according to the regime tributário adopted by the company. The company must follow the rules set forth in the corresponding legislation for each tax.
One important rule to note is that the government does not allow the recollection of DARF (Documento de Arrecadação de Receita Federal) for federal taxes and contributions with a value of less than R$ 10,00. This means that if the tax owed is less than R$ 10,00, the company must wait until the next period to pay the tax.
The value of the tax owed that is not paid due to being less than R$ 10,00 will be accumulated for the next period until the total value to be paid is equal to or greater than R$ 10,00. At that point, the tax will be paid or collected in the established period.
The government attributes the responsibility of withholding income tax and social contributions to the source payer in most cases. This means that the company paying the employee must withhold the income tax and social contributions from the employee's wages.
For businesses that opt for the Lucro Presumido or Lucro Real regime, the ISS (Imposto sobre Serviços) is paid on a monthly basis as part of the apuração process. The ISS is also subject to withholding in certain cases, where the service provider is responsible for paying the tax.
In some cases, the withholding of tax is not required if the value of the tax owed is equal to or less than R$ 10,00. This applies to both individuals and companies, and the tax will only be withheld if the value exceeds R$ 10,00.
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Documentação e Declaração
When you're dealing with ISS below R$10.00, it's essential to understand the documentation and declaration process.
You must inform values inferior to R$10.00 in DCTF in the period when the fact-generating event occurred.
DARF should be informed in the period where the sum of values occurred, especially when there's a combination of periods for apuração.
This means you should keep track of the periods and values to ensure accurate documentation and declaration.
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Frequently Asked Questions
O que fazer quando o DAS é menor que 10 reais?
When the DAS is less than R$10.00, the tax should be deferred, meaning its value will be added to subsequent months' payments without interest or fines.
O que fazer quando a DARF é inferior a 10 reais?
Se a DARF for inferior a R$ 10,00, ela deve ser acumulada para o exercício seguinte até atingir o valor mínimo de R$ 10,00. Isso garante que o valor mínimo seja alcançado.
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