{"id":320,"date":"2014-10-28T10:30:55","date_gmt":"2014-10-28T13:30:55","guid":{"rendered":"http:\/\/www.csicontabilidade.net\/site\/?page_id=320"},"modified":"2014-10-28T10:31:38","modified_gmt":"2014-10-28T13:31:38","slug":"anexo-iii","status":"publish","type":"page","link":"https:\/\/www.csicontabilidade.net\/site\/simples-nacional-2015-novas-categorias\/anexo-iii\/","title":{"rendered":"Anexo III"},"content":{"rendered":"

Anexo III da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 29 de novembro de 2011. (art. 25, inciso III)<\/p>\n

(vig\u00eancia: 01\/01\/2012)<\/p>\n

Al\u00edquotas e Partilha do Simples Nacional\u00a0<\/strong><\/p>\n

Receitas Decorrentes de Loca\u00e7\u00e3o de Bens M\u00f3veis e de Presta\u00e7\u00e3o de Servi\u00e7os Relacionados no Inciso III do art. 25 da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 2011<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Receita Bruta em 12 meses (em R$)<\/td>\n\n
Al\u00edquota<\/h6>\n<\/td>\n
\n

IRPJ<\/p>\n<\/td>\n

\n

CSLL<\/p>\n<\/td>\n

\n

COFINS<\/p>\n<\/td>\n

\n

PIS\/PASEP<\/p>\n<\/td>\n

\n

CPP<\/p>\n<\/td>\n

\n

ISS<\/p>\n<\/td>\n<\/tr>\n

At\u00e9 180.000,00<\/td>\n\n

6,00%<\/strong><\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

4,00%<\/p>\n<\/td>\n

\n

2,00%<\/p>\n<\/td>\n<\/tr>\n

De 180.000,01 a 360.000,00<\/td>\n\n

8,21%<\/strong><\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

1,42%<\/p>\n<\/td>\n

\n

0,00%<\/p>\n<\/td>\n

\n

4,00%<\/p>\n<\/td>\n

\n

2,79%<\/p>\n<\/td>\n<\/tr>\n

De 360.000,01 a 540.000,00<\/td>\n\n

10,26%<\/strong><\/p>\n<\/td>\n

\n

0,48%<\/p>\n<\/td>\n

\n

0,43%<\/p>\n<\/td>\n

\n

1,43%<\/p>\n<\/td>\n

\n

0,35%<\/p>\n<\/td>\n

\n

4,07%<\/p>\n<\/td>\n

\n

3,50%<\/p>\n<\/td>\n<\/tr>\n

De 540.000,01 a 720.000,00<\/td>\n\n

11,31%<\/strong><\/p>\n<\/td>\n

\n

0,53%<\/p>\n<\/td>\n

\n

0,53%<\/p>\n<\/td>\n

\n

1,56%<\/p>\n<\/td>\n

\n

0,38%<\/p>\n<\/td>\n

\n

4,47%<\/p>\n<\/td>\n

\n

3,84%<\/p>\n<\/td>\n<\/tr>\n

De 720.000,01 a 900.000,00<\/td>\n\n

11,40%<\/strong><\/p>\n<\/td>\n

\n

0,53%<\/p>\n<\/td>\n

\n

0,52%<\/p>\n<\/td>\n

\n

1,58%<\/p>\n<\/td>\n

\n

0,38%<\/p>\n<\/td>\n

\n

4,52%<\/p>\n<\/td>\n

\n

3,87%<\/p>\n<\/td>\n<\/tr>\n

De 900.000,01 a 1.080.000,00<\/td>\n\n

12,42%<\/strong><\/p>\n<\/td>\n

\n

0,57%<\/p>\n<\/td>\n

\n

0,57%<\/p>\n<\/td>\n

\n

1,73%<\/p>\n<\/td>\n

\n

0,40%<\/p>\n<\/td>\n

\n

4,92%<\/p>\n<\/td>\n

\n

4,23%<\/p>\n<\/td>\n<\/tr>\n

De 1.080.000,01 a 1.260.000,00<\/td>\n\n

12,54%<\/strong><\/p>\n<\/td>\n

\n

0,59%<\/p>\n<\/td>\n

\n

0,56%<\/p>\n<\/td>\n

\n

1,74%<\/p>\n<\/td>\n

\n

0,42%<\/p>\n<\/td>\n

\n

4,97%<\/p>\n<\/td>\n

\n

4,26%<\/p>\n<\/td>\n<\/tr>\n

De 1.260.000,01 a 1.440.000,00<\/td>\n\n

12,68%<\/strong><\/p>\n<\/td>\n

\n

0,59%<\/p>\n<\/td>\n

\n

0,57%<\/p>\n<\/td>\n

\n

1,76%<\/p>\n<\/td>\n

\n

0,42%<\/p>\n<\/td>\n

\n

5,03%<\/p>\n<\/td>\n

\n

4,31%<\/p>\n<\/td>\n<\/tr>\n

De 1.440.000,01 a 1.620.000,00<\/td>\n\n

13,55%<\/strong><\/p>\n<\/td>\n

\n

0,63%<\/p>\n<\/td>\n

\n

0,61%<\/p>\n<\/td>\n

\n

1,88%<\/p>\n<\/td>\n

\n

0,45%<\/p>\n<\/td>\n

\n

5,37%<\/p>\n<\/td>\n

\n

4,61%<\/p>\n<\/td>\n<\/tr>\n

De 1.620.000,01 a 1.800.000,00<\/td>\n\n

13,68%<\/strong><\/p>\n<\/td>\n

\n

0,63%<\/p>\n<\/td>\n

\n

0,64%<\/p>\n<\/td>\n

\n

1,89%<\/p>\n<\/td>\n

\n

0,45%<\/p>\n<\/td>\n

\n

5,42%<\/p>\n<\/td>\n

\n

4,65%<\/p>\n<\/td>\n<\/tr>\n

De 1.800.000,01 a 1.980.000,00<\/td>\n\n

14,93%<\/strong><\/p>\n<\/td>\n

\n

0,69%<\/p>\n<\/td>\n

\n

0,69%<\/p>\n<\/td>\n

\n

2,07%<\/p>\n<\/td>\n

\n

0,50%<\/p>\n<\/td>\n

\n

5,98%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

De 1.980.000,01 a 2.160.000,00<\/td>\n\n

15,06%<\/strong><\/p>\n<\/td>\n

\n

0,69%<\/p>\n<\/td>\n

\n

0,69%<\/p>\n<\/td>\n

\n

2,09%<\/p>\n<\/td>\n

\n

0,50%<\/p>\n<\/td>\n

\n

6,09%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

De 2.160.000,01 a 2.340.000,00<\/td>\n\n

15,20%<\/strong><\/p>\n<\/td>\n

\n

0,71%<\/p>\n<\/td>\n

\n

0,70%<\/p>\n<\/td>\n

\n

2,10%<\/p>\n<\/td>\n

\n

0,50%<\/p>\n<\/td>\n

\n

6,19%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

De 2.340.000,01 a 2.520.000,00<\/td>\n\n

15,35%<\/strong><\/p>\n<\/td>\n

\n

0,71%<\/p>\n<\/td>\n

\n

0,70%<\/p>\n<\/td>\n

\n

2,13%<\/p>\n<\/td>\n

\n

0,51%<\/p>\n<\/td>\n

\n

6,30%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

De 2.520.000,01 a 2.700.000,00<\/td>\n\n

15,48%<\/strong><\/p>\n<\/td>\n

\n

0,72%<\/p>\n<\/td>\n

\n

0,70%<\/p>\n<\/td>\n

\n

2,15%<\/p>\n<\/td>\n

\n

0,51%<\/p>\n<\/td>\n

\n

6,40%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

De 2.700.000,01 a 2.880.000,00<\/td>\n\n

16,85%<\/strong><\/p>\n<\/td>\n

\n

0,78%<\/p>\n<\/td>\n

\n

0,76%<\/p>\n<\/td>\n

\n

2,34%<\/p>\n<\/td>\n

\n

0,56%<\/p>\n<\/td>\n

\n

7,41%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

De 2.880.000,01 a 3.060.000,00<\/td>\n\n

16,98%<\/strong><\/p>\n<\/td>\n

\n

0,78%<\/p>\n<\/td>\n

\n

0,78%<\/p>\n<\/td>\n

\n

2,36%<\/p>\n<\/td>\n

\n

0,56%<\/p>\n<\/td>\n

\n

7,50%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

De 3.060.000,01 a 3.240.000,00<\/td>\n\n

17,13%<\/strong><\/p>\n<\/td>\n

\n

0,80%<\/p>\n<\/td>\n

\n

0,79%<\/p>\n<\/td>\n

\n

2,37%<\/p>\n<\/td>\n

\n

0,57%<\/p>\n<\/td>\n

\n

7,60%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

De 3.240.000,01 a 3.420.000,00<\/td>\n\n

17,27%<\/strong><\/p>\n<\/td>\n

\n

0,80%<\/p>\n<\/td>\n

\n

0,79%<\/p>\n<\/td>\n

\n

2,40%<\/p>\n<\/td>\n

\n

0,57%<\/p>\n<\/td>\n

\n

7,71%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n

De 3.420.000,01 a 3.600.000,00<\/td>\n\n

17,42%<\/strong><\/p>\n<\/td>\n

\n

0,81%<\/p>\n<\/td>\n

\n

0,79%<\/p>\n<\/td>\n

\n

2,42%<\/p>\n<\/td>\n

\n

0,57%<\/p>\n<\/td>\n

\n

7,83%<\/p>\n<\/td>\n

\n

5,00%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Anexo III da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 29 de novembro de 2011. (art. 25, inciso III) (vig\u00eancia: 01\/01\/2012) Al\u00edquotas e Partilha do Simples Nacional\u00a0 Receitas Decorrentes de Loca\u00e7\u00e3o de Bens M\u00f3veis e de Presta\u00e7\u00e3o de Servi\u00e7os Relacionados no Inciso III do art. 25 da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 2011 Receita Bruta em 12 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":313,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/320"}],"collection":[{"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/comments?post=320"}],"version-history":[{"count":1,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/320\/revisions"}],"predecessor-version":[{"id":321,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/320\/revisions\/321"}],"up":[{"embeddable":true,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/313"}],"wp:attachment":[{"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/media?parent=320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}