Single-phase taxation of PIS and COFINS in a simple national food company in Florianópolis/SC
Keywords:
Tax planning, PIS, Single-phase COFINS, Simples nacional.Abstract
Tax planning is a vital tool for the success of companies regardless of their tax regime or size. Most companies that adhere to Simples Nacional do not have the culture of knowing the taxes involved in their operations, and often end up paying double tax unnecessarily. With this in mind, the aim of this study is to analyze the applicability of the single-phase law for the Social Integration Program (PIS) and the Contribution for the Financing of Social Security (COFINS) in a food company that also sells cold drinks, located in the south of the island of Florianópolis/SC. This is a descriptive study with a quantitative approach, based on a survey of data and information provided by the company for the period 2023. Comparisons were made between the tax amounts calculated before and after product segregation. The comparison of taxes due with and without this segregation shows significant tax savings over the course of 2023. These savings are directly linked to the company's turnover and the precise application of tax rates, considering the proportional impact of taxes. Therefore, the adoption of accounting and tax practices in line with the legislation is essential to optimize the tax burden, ensure tax compliance, promote financial sustainability and the competitiveness of companies in the market.
