Businesses which have gross revenue not exceeding specific thresholds and which meet other legal requirements in Brazil can elect to register for 'Simples Nacional', a special tax regime (established by Supplementary Law No 123/2006) for the collection of taxes and contributions from micro-enterprises and small businesses. It is administered by a Management Committee ('Comitê Gestor do Simples Nacional'), with representatives from the federal government, states and municipalities in Brazil.
To apply for the Simples Nacional
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Web page updated on 17 Mar 2025 16:31