Análise comparativa de uma empresa no simples nacional ou no lucro presumido, considerando o PIS e a COFINS da atividade de comércio varejista de GLP de 13kg, após a publicação do Decreto nº 10.638/2021

Abstract

The consumption of LPG in Brazil began in the 30’S with the end of the voyages of the German airship Graf Zeppelin, propane gas cylinders were sold for domestic use. Over time, the consumption of LPG has increased exponentially, with this the activity of commercialization of this product has been regulated and standardized. The Simple National and the Presumed Profit are examples of this regulation, with the Simples being divided into five annexes that regulate the rates of trade and service activities, aiming to reduce the tax burden by joining taxes into one. The Presumed Profit brings the division of taxes used in Simples using individual rates. However, the control of the LPG trade was not limited to tax regimes, bringing ways to calculate taxes such as the Social Integration Program (SIP) and the Contribution to the Financing of Social Security (FSS) that brought cumulative and non-cumulative principles in the calculation of these taxes, as well as the principle that determines the payment of these taxes to only one member of its chain, the single-phase principle in addition to bringing the tax substitution of ICMS. On March 1, 2021, the executive branch enacted Decree 10.638/2021, with the aim of reducing the price of 13KG of cooking gas (LPG) for the final consumer. This work will analyze how this Decree impacted the gas trader and retailer and whether it will be necessary to change the taxation regime in which it fits or if nothing has changed.