Tax regime
The company's tax regime and parameters: the basis for automatic assessment and the simulator.
The screen
The real screen, in the theme you picked above.
What you find on this screen
A portrait of the screen, read from the screen itself — it changes when the screen changes.
Available actions
Save
Form fields
Regime tributárioRegime de tributação da empresa: Simples Nacional, Lucro Presumido, Lucro Real ou MEI.
Anexo do SimplesAnexo do Simples Nacional usado na apuração quando o serviço não é sujeito ao Fator R.
Presunção da base IRPJ/CSLLPercentual de presunção aplicado sobre a receita para formar a base de IRPJ e CSLL.
Alíquota de ISS do municípioPercentual de ISS cobrado pelo município sobre o serviço da empresa.
Dia de vencimento do ISSDia do mês seguinte em que o ISS vence no município da empresa.
Crédito mensal de PIS/COFINSValor mensal de crédito de PIS e COFINS que abate o imposto no Lucro Real.
RAT da folhaPercentual de Risco Ambiental do Trabalho aplicado sobre a folha de pagamento.
Terceiros / Sistema SPercentual de contribuições a terceiros do Sistema S sobre a folha.
Start here
What to configure
Choose the regime (Simples/Presumido/Real) and enter the parameters: Simples annex or Fator R, presumption rate, municipal ISS, RAT and payroll third-party contributions.
Para que esta tela existe
Define the regime (Simples/Presumido/Real) and the company's tax parameters: Simples annex, Fator R, payroll RAT/third parties, presumed-profit rate and ISS. — this is the role of the "Tax regime" screen within the platform.
How to
ISS, RAT, terceiros e o crédito de PIS/COFINS
The ISS rate is the one for your service in your municipality (typically 2 to 5%); if blank, the NFS-e configuration's rate applies. The ISS due day is the day of the following month on which the tax is due (1 to 28); if blank, day 10. RAT is the payroll's occupational environmental risk, and Third parties/Sistema S (typically 5.8%) doesn't apply under Simples — it's already inside the DAS. Under Lucro Real, the monthly PIS/COFINS credit reduces the tax in the estimate; if blank, the estimate comes out with full PIS/COFINS. These parameters feed the automatic tax calculation and the simulator — confirm the values with your accountant.
Rules
R factor
Under Simples for services: if payroll ÷ revenue (12m) ≥ 28%, it is taxed under Anexo III (cheaper); otherwise, Anexo V. Turn on "subject to Fator R" if that is your case.
Confirm with your accountant
These parameters feed the calculation. Responsibility for the tax regime classification and the rates belongs to the accountant — Tenka organizes and calculates.
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