O impacto do ICMS substituição tributária na formação do preço de venda em uma empresa do segmento de cosméticos optante do simples nacional

Abstract

The purpose of this article was to highlight the impact of ICMS Tax Replacement taxation on the formation of the sale price and whether the non-adoption of this method would have an effect on the final price of the product in a company under the National Simples regime. The article was characterized a case study in a cosmetics company located in the backlands of Alagoas. Based on the analyzes extracted in this study, it was reported that despite the differentiated treatment of the companies of Simples Nacional, ICMS ST loses total benefit, implying in its high sale price. We show that when the ICMS has Tax Replacement, companies opting for the National Simples do not have differential treatment, contrary to Article 179 of the federal constitution that granted the micro and small companies the right to tax treatment favored. It was suggested new research with legal deepening that present a need for changes in legislation, proposing measures that reduce the Value Added Margin (MVA), or even the exemption of Tax Substitution for companies taxed by National Simples.