Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax regime
|
| gptkbp:administeredBy |
gptkb:Receita_Federal_do_Brasil
|
| gptkbp:appliesTo |
small businesses
micro enterprises |
| gptkbp:country |
gptkb:Brazil
|
| gptkbp:establishedBy |
Complementary Law No. 123/2006
|
| gptkbp:excludes |
companies with partners abroad
companies with certain activities (e.g., financial institutions) |
| https://www.w3.org/2000/01/rdf-schema#label |
Simples Nacional
|
| gptkbp:maximumAnnualRevenue |
R$4.8 million
|
| gptkbp:purpose |
simplify tax collection for micro and small businesses
|
| gptkbp:startDate |
2007-07-01
|
| gptkbp:taxesUnified |
gptkb:ISS
gptkb:IPI gptkb:INSS gptkb:ICMS COFINS CSLL IRPJ PIS/PASEP |
| gptkbp:website |
https://www8.receita.fazenda.gov.br/SimplesNacional/
|
| gptkbp:bfsParent |
gptkb:Microempreendedor_Individual
|
| gptkbp:bfsLayer |
7
|