{"id":325,"date":"2014-10-28T15:41:36","date_gmt":"2014-10-28T18:41:36","guid":{"rendered":"http:\/\/www.csicontabilidade.net\/site\/?page_id=325"},"modified":"2014-10-28T15:41:36","modified_gmt":"2014-10-28T18:41:36","slug":"anexo-v","status":"publish","type":"page","link":"https:\/\/www.csicontabilidade.net\/site\/simples-nacional-2015-novas-categorias\/anexo-v\/","title":{"rendered":"Anexo V"},"content":{"rendered":"

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

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

Al\u00edquotas e Partilha do Simples Nacional \u2013 Receitas Decorrentes da Presta\u00e7\u00e3o de Servi\u00e7os Relacionados no Inciso V 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

(r)<0,10<\/p>\n<\/td>\n

\n

0,10=< (r)<\/p>\n

e<\/p>\n

(r) < 0,15<\/p>\n<\/td>\n

\n

0,15=< (r)<\/p>\n

e<\/p>\n

(r) < 0,20<\/p>\n<\/td>\n

\n

0,20=< (r)<\/p>\n

e<\/p>\n

(r) < 0,25<\/p>\n<\/td>\n

\n

0,25=< (r)<\/p>\n

e<\/p>\n

(r) < 0,30<\/p>\n<\/td>\n

\n

0,30=< (r)<\/p>\n

e<\/p>\n

(r) < 0,35<\/p>\n<\/td>\n

\n

0,35 =< (r)<\/p>\n

e<\/p>\n

(r) < 0,40<\/p>\n<\/td>\n

\n

(r) >= 0,40<\/p>\n<\/td>\n<\/tr>\n

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

17,50%<\/p>\n<\/td>\n

\n

15,70%<\/p>\n<\/td>\n

\n

13,70%<\/p>\n<\/td>\n

\n

11,82%<\/p>\n<\/td>\n

\n

10,47%<\/p>\n<\/td>\n

\n

9,97%<\/p>\n<\/td>\n

\n

8,80%<\/p>\n<\/td>\n

\n

8,00%<\/p>\n<\/td>\n<\/tr>\n

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

17,52%<\/p>\n<\/td>\n

\n

15,75%<\/p>\n<\/td>\n

\n

13,90%<\/p>\n<\/td>\n

\n

12,60%<\/p>\n<\/td>\n

\n

12,33%<\/p>\n<\/td>\n

\n

10,72%<\/p>\n<\/td>\n

\n

9,10%<\/p>\n<\/td>\n

\n

8,48%<\/p>\n<\/td>\n<\/tr>\n

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

17,55%<\/p>\n<\/td>\n

\n

15,95%<\/p>\n<\/td>\n

\n

14,20%<\/p>\n<\/td>\n

\n

12,90%<\/p>\n<\/td>\n

\n

12,64%<\/p>\n<\/td>\n

\n

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

\n

9,58%<\/p>\n<\/td>\n

\n

9,03%<\/p>\n<\/td>\n<\/tr>\n

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

17,95%<\/p>\n<\/td>\n

\n

16,70%<\/p>\n<\/td>\n

\n

15,00%<\/p>\n<\/td>\n

\n

13,70%<\/p>\n<\/td>\n

\n

13,45%<\/p>\n<\/td>\n

\n

12,00%<\/p>\n<\/td>\n

\n

10,56%<\/p>\n<\/td>\n

\n

9,34%<\/p>\n<\/td>\n<\/tr>\n

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

18,15%<\/p>\n<\/td>\n

\n

16,95%<\/p>\n<\/td>\n

\n

15,30%<\/p>\n<\/td>\n

\n

14,03%<\/p>\n<\/td>\n

\n

13,53%<\/p>\n<\/td>\n

\n

12,40%<\/p>\n<\/td>\n

\n

11,04%<\/p>\n<\/td>\n

\n

10,06%<\/p>\n<\/td>\n<\/tr>\n

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

18,45%<\/p>\n<\/td>\n

\n

17,20%<\/p>\n<\/td>\n

\n

15,40%<\/p>\n<\/td>\n

\n

14,10%<\/p>\n<\/td>\n

\n

13,60%<\/p>\n<\/td>\n

\n

12,60%<\/p>\n<\/td>\n

\n

11,60%<\/p>\n<\/td>\n

\n

10,60%<\/p>\n<\/td>\n<\/tr>\n

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

18,55%<\/p>\n<\/td>\n

\n

17,30%<\/p>\n<\/td>\n

\n

15,50%<\/p>\n<\/td>\n

\n

14,11%<\/p>\n<\/td>\n

\n

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

\n

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

\n

11,68%<\/p>\n<\/td>\n

\n

10,68%<\/p>\n<\/td>\n<\/tr>\n

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

18,62%<\/p>\n<\/td>\n

\n

17,32%<\/p>\n<\/td>\n

\n

15,60%<\/p>\n<\/td>\n

\n

14,12%<\/p>\n<\/td>\n

\n

13,69%<\/p>\n<\/td>\n

\n

12,69%<\/p>\n<\/td>\n

\n

11,69%<\/p>\n<\/td>\n

\n

10,69%<\/p>\n<\/td>\n<\/tr>\n

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

18,72%<\/p>\n<\/td>\n

\n

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

\n

15,70%<\/p>\n<\/td>\n

\n

14,13%<\/p>\n<\/td>\n

\n

14,08%<\/p>\n<\/td>\n

\n

13,08%<\/p>\n<\/td>\n

\n

12,08%<\/p>\n<\/td>\n

\n

11,08%<\/p>\n<\/td>\n<\/tr>\n

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

18,86%<\/p>\n<\/td>\n

\n

17,56%<\/p>\n<\/td>\n

\n

15,80%<\/p>\n<\/td>\n

\n

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

\n

14,09%<\/p>\n<\/td>\n

\n

13,09%<\/p>\n<\/td>\n

\n

12,09%<\/p>\n<\/td>\n

\n

11,09%<\/p>\n<\/td>\n<\/tr>\n

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

18,96%<\/p>\n<\/td>\n

\n

17,66%<\/p>\n<\/td>\n

\n

15,90%<\/p>\n<\/td>\n

\n

14,49%<\/p>\n<\/td>\n

\n

14,45%<\/p>\n<\/td>\n

\n

13,61%<\/p>\n<\/td>\n

\n

12,78%<\/p>\n<\/td>\n

\n

11,87%<\/p>\n<\/td>\n<\/tr>\n

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

19,06%<\/p>\n<\/td>\n

\n

17,76%<\/p>\n<\/td>\n

\n

16,00%<\/p>\n<\/td>\n

\n

14,67%<\/p>\n<\/td>\n

\n

14,64%<\/p>\n<\/td>\n

\n

13,89%<\/p>\n<\/td>\n

\n

13,15%<\/p>\n<\/td>\n

\n

12,28%<\/p>\n<\/td>\n<\/tr>\n

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

19,26%<\/p>\n<\/td>\n

\n

17,96%<\/p>\n<\/td>\n

\n

16,20%<\/p>\n<\/td>\n

\n

14,86%<\/p>\n<\/td>\n

\n

14,82%<\/p>\n<\/td>\n

\n

14,17%<\/p>\n<\/td>\n

\n

13,51%<\/p>\n<\/td>\n

\n

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

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

19,56%<\/p>\n<\/td>\n

\n

18,30%<\/p>\n<\/td>\n

\n

16,50%<\/p>\n<\/td>\n

\n

15,46%<\/p>\n<\/td>\n

\n

15,18%<\/p>\n<\/td>\n

\n

14,61%<\/p>\n<\/td>\n

\n

14,04%<\/p>\n<\/td>\n

\n

13,26%<\/p>\n<\/td>\n<\/tr>\n

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

20,70%<\/p>\n<\/td>\n

\n

19,30%<\/p>\n<\/td>\n

\n

17,45%<\/p>\n<\/td>\n

\n

16,24%<\/p>\n<\/td>\n

\n

16,00%<\/p>\n<\/td>\n

\n

15,52%<\/p>\n<\/td>\n

\n

15,03%<\/p>\n<\/td>\n

\n

14,29%<\/p>\n<\/td>\n<\/tr>\n

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

21,20%<\/p>\n<\/td>\n

\n

20,00%<\/p>\n<\/td>\n

\n

18,20%<\/p>\n<\/td>\n

\n

16,91%<\/p>\n<\/td>\n

\n

16,72%<\/p>\n<\/td>\n

\n

16,32%<\/p>\n<\/td>\n

\n

15,93%<\/p>\n<\/td>\n

\n

15,23%<\/p>\n<\/td>\n<\/tr>\n

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

21,70%<\/p>\n<\/td>\n

\n

20,50%<\/p>\n<\/td>\n

\n

18,70%<\/p>\n<\/td>\n

\n

17,40%<\/p>\n<\/td>\n

\n

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

\n

16,82%<\/p>\n<\/td>\n

\n

16,38%<\/p>\n<\/td>\n

\n

16,17%<\/p>\n<\/td>\n<\/tr>\n

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

22,20%<\/p>\n<\/td>\n

\n

20,90%<\/p>\n<\/td>\n

\n

19,10%<\/p>\n<\/td>\n

\n

17,80%<\/p>\n<\/td>\n

\n

17,55%<\/p>\n<\/td>\n

\n

17,22%<\/p>\n<\/td>\n

\n

16,82%<\/p>\n<\/td>\n

\n

16,51%<\/p>\n<\/td>\n<\/tr>\n

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

22,50%<\/p>\n<\/td>\n

\n

21,30%<\/p>\n<\/td>\n

\n

19,50%<\/p>\n<\/td>\n

\n

18,20%<\/p>\n<\/td>\n

\n

17,97%<\/p>\n<\/td>\n

\n

17,44%<\/p>\n<\/td>\n

\n

17,21%<\/p>\n<\/td>\n

\n

16,94%<\/p>\n<\/td>\n<\/tr>\n

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

22,90%<\/p>\n<\/td>\n

\n

21,80%<\/p>\n<\/td>\n

\n

20,00%<\/p>\n<\/td>\n

\n

18,60%<\/p>\n<\/td>\n

\n

18,40%<\/p>\n<\/td>\n

\n

17,85%<\/p>\n<\/td>\n

\n

17,60%<\/p>\n<\/td>\n

\n

17,18%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Anexo V da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 29 de novembro de 2011. (art. 25, inciso V) (vig\u00eancia: 01\/01\/2012) Al\u00edquotas e Partilha do Simples Nacional \u2013 Receitas Decorrentes da Presta\u00e7\u00e3o de Servi\u00e7os Relacionados no Inciso V do art. 25 da Resolu\u00e7\u00e3o CGSN n\u00ba 94, de 2011 Receita Bruta em 12 meses (em R$) (r)<0,10 0,10=< […]<\/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\/325"}],"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=325"}],"version-history":[{"count":1,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/325\/revisions"}],"predecessor-version":[{"id":326,"href":"https:\/\/www.csicontabilidade.net\/site\/wp-json\/wp\/v2\/pages\/325\/revisions\/326"}],"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=325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}