Tax revision for small businesses in the National Simples regime

Abstract

This article aims to demonstrate how taxation should occur for small-sized companies filled with the national simples regime, being that the creation of the referred regime is aimed to bring many benefits, in order to make taxation more simplified, so that smaller companies can expand economically. Taxation in simples nacional occurs in a unified way, including various taxes in a single payment book, however, even with a more beneficial tax regime, companies still face problems in the tax routine. Using research through the deductive method, it can be verified that many companies are harmful by undue or excess payment of taxes, and this payment can be refunded to companies, as provided by the federal constitution and the national tax code.