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CGSN Resolution No. 135/2017 Regulates Changes Promoted by Complementary Law No. 155/2016, which, among others, increased the Annual Gross Revenue Limit of Companies Opting for SIMPLES NACIONAL

The Resolution of the Simples Nacional Management Committee (CGSN) No. 135/2017 was published in the Official Gazette that circulated on 8.28.2017, which adapted CGSN Resolution No. 94/2011 to Complementary Law No. 155/2016, whose main news and amendments we highlight below:


  1. Increased from R$ 3,600,000.00 to R$ 4,800,000.00 the annual Gross Revenue limit for small businesses (EPP);

  2. Prohibition of joining SIMPLES NACIONAL by companies that produce or sell alcoholic beverages wholesale, except those produced or sold wholesale by ME or EPP registered with the Ministry of Agriculture, Livestock and Supply, and that comply with the regulations of the National Health Surveillance Agency and of the RFB regarding the production and commercialization of alcoholic beverages, in the following activities: micro and small breweries; micro and small wineries; liquor producers; micro and small distilleries;

  3. Reduction from 20 to just 6 gross revenue brackets, applying the percentages provided in tables I to V, whose rates were significantly changed;​

  4. Increased from R$ 60,000.00 to R$ 81,000.00 the annual Gross Revenue limit for Individual Micro Entrepreneurs (MEI);

  5. The way of calculating the amount to be appropriated as ICMS credit was changed, which must be indicated in the tax document;

  6. The criterion for defining the revenues to be considered and the calculation method for paying the ISS were changed;

  7. The granting of ISS tax benefits resulting in a percentage lower than 2% is now prohibited, with the exception of execution services, by administration, contracting or subcontracting, of civil, hydraulic or electrical construction works; repair, conservation and renovation of buildings, roads, bridges, ports and the like; and municipal public transport by road, metro, rail and waterway for passengers.

The aforementioned changes will only take effect from January 1, 2018.

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