Tax on Services’ Professional Companies Regime and its Application to Limited Liability “Sociedade Simples”

Abstract

The purpose of this article is to examine the application of the tax on services’ professional companies regime to “sociedade simples” companies organized in the form of limited liability companies. For this purpose, an analysis of tax on services’ professional companies regime will be made, especially describing the hypothesis of prohibition to this regime in the city of São Paulo, and the corporate regime of companies that provide intellectual, scientific or artistic services, so that the characteristics that distinguish the enterprises and “sociedade simples” will be exposed.