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ANEXO V DA LEI COMPLEMENTAR Nº 123, DE 14 DE DEZEMBRO DE 2006 - (VIGÊNCIA: 01/01/2018)

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Cálculo para alíquota Efetiva - (RBT12*Aliq - PD)/RBT12

Legenda: RBT12: Receita Bruta Total acumulada nos doze meses anteriores Aliq: alíquota nominal constante (anexos I e V da Lei Complementar) PD: parcela de deduzir constante (anexos I e V da Lei Complementar)

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Percentual de Repartição dos Tributos

Anexo V - Alíquotas e Partilha do Simples Nacional - Receitas de prestação de serviços relacionados no § 5° - I do art. n° 18 da Lei Complementar

nº 123/2006 (vigência a partir de 1º.01.2018).

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(*) Quando o percentual efetivo do ISS for superior a 5%, o resultado limitar-se-á a 5%, transferindo-se a diferença para os tributos federais, de forma proporcional aos percentuais abaixo. Os percentuais redistribuídos serão acrescentados aos percentuais efetivos de cada tributo federal da respectiva faixa.

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Quando o valor do RBT12 for superior ao limite da 5a faixa, para a parcela que não ultrapassar o sublimite, o percentual efetivo  do ISS será calculado conforme segue:

(RBT12 x 23%) - R$ 62.100,00]/RBT12} x 23,5%

Esse percentual também ficará limitado a 5%, redistribuindo-se eventual diferença para os tributos federais na forma acima prevista, de acordo com os seguintes percentuais:

[/fusion_text][fusion_code]W3N1cHN5c3RpYy10YWJsZXMgaWQ9Mjdd[/fusion_code][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_builder_container hundred_percent="no" hundred_percent_height="no" hundred_percent_height_scroll="no" hundred_percent_height_center_content="yes" equal_height_columns="no" menu_anchor="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" class="" id="" background_color="" background_image="" background_position="center center" background_repeat="no-repeat" fade="no" background_parallax="none" enable_mobile="no" parallax_speed="0.3" video_mp4="" video_webm="" video_ogv="" video_url="" video_aspect_ratio="16:9" video_loop="yes" video_mute="yes" video_preview_image="" border_size="" border_color="" border_style="solid" margin_top="" margin_bottom="" padding_top="" padding_right="" padding_bottom="" padding_left=""][fusion_builder_row][fusion_builder_column type="1_1" layout="1_1" spacing="" center_content="no" link="" target="_self" min_height="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" class="" id="" background_color="" background_image="" background_position="left top" background_repeat="no-repeat" hover_type="none" border_size="0" border_color="" border_style="solid" border_position="all" padding_top="" padding_right="" padding_bottom="" padding_left="" dimension_margin="" animation_type="" animation_direction="left" animation_speed="0.3" animation_offset="" last="no"][fusion_text columns="1" column_min_width="" column_spacing="" rule_style="default" rule_size="" rule_color="" class="" id=""]

ANTIGO ANEXO V DO SIMPLES NACIONAL (ATÉ 2017)

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ANEXO III

[/fusion_text][fusion_button link="https://lcrcontadores.com.br/anexo-iii/" text_transform="" title="" target="_self" link_attributes="" alignment="center" modal="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" class="" id="" color="default" button_gradient_top_color="" button_gradient_bottom_color="" button_gradient_top_color_hover="" button_gradient_bottom_color_hover="" accent_color="" accent_hover_color="" type="" bevel_color="" border_width="" size="small" stretch="default" shape="" icon="" icon_position="left" icon_divider="no" animation_type="" animation_direction="left" animation_speed="0.3" animation_offset=""]Acessar[/fusion_button][/fusion_builder_column][fusion_builder_column type="1_5" layout="1_6" spacing="" center_content="no" link="" target="_self" min_height="" hide_on_mobile="small-visibility,medium-visibility,large-visibility" class="" id="" background_color="" background_image="" background_position="left top" background_repeat="no-repeat" hover_type="none" border_size="0" border_color="" border_style="solid" border_position="all" padding_top="" padding_right="" padding_bottom="" padding_left="" dimension_margin="" animation_type="" animation_direction="left" animation_speed="0.3" animation_offset="" last="no"][fusion_text columns="" column_min_width="" column_spacing="" rule_style="default" rule_size="" rule_color="" class="" id=""]

ANEXO IV

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ANEXO V

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Evolução Histórica

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Calculadora

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