O ICMS e o Simples Nacional

Isenção e Não incidência, Aspectos Material e Temporal

Abstract

The current paper approaches the problem of the incidence of the state trade tax on the entrance of goods in the state of destiny (in interstate trade) when the acquirer is a micro or small business company under the “simplified national system of determination and payment of taxes”, known as “National Simple”. So the analysis distinguishes the substantial and the timing elements of the taxable event and, therefore, its incidence could only have place as tax anticipation and this supposes the deduction of the anticipated amount when the tax base outcomes from the own operation of the taxpayer (taxable event), who bought from another state and have anticipated part of it by that time. Therefore, inexistent the mentioned deduction, the taxation on the entrance is definitive and can not occur, otherwise one would be taxing the entrance of goods, which is not inserted in the tax jurisdiction of the states and, as a consequence, the non taxation of theses facts in anyway could be included in the concept of exemption, but in the non-incidence zone and, actually, it is even out of the power to tax, so called tax jurisdiction.