{"id":59711,"date":"2025-06-05T16:17:36","date_gmt":"2025-06-05T19:17:36","guid":{"rendered":"https:\/\/jornalfatosenoticias.com.br\/?p=59711"},"modified":"2025-06-05T16:17:37","modified_gmt":"2025-06-05T19:17:37","slug":"lucro-presumido-e-simples-nacional","status":"publish","type":"post","link":"https:\/\/jornalfatosenoticias.com.br\/index.php\/2025\/06\/05\/lucro-presumido-e-simples-nacional\/","title":{"rendered":"Lucro Presumido e Simples Nacional"},"content":{"rendered":"\n<p><em><span class=\"has-inline-color has-black-color\">Voc\u00ea sabia que pode adotar o regime de \u201ccash basis\u201d para pagar menos impostos no curto prazo?<\/span><\/em><\/p>\n\n\n\n<p><span class=\"has-inline-color has-black-color\">Por<\/span>\u00a0<strong><a href=\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2024\/11\/07\/empresas-de-transporte-coletivo-de-passageiros-creditos-cofins-e-pis-o-novo-incentivo\/\">Rogerio Fernandes da Silva &amp; Kalyne Calais<\/a><\/strong><\/p>\n\n\n\n<div class=\"wp-block-image is-style-rounded\"><figure class=\"alignleft size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"60\" src=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2024\/09\/Legis_Juris_Consultoria_Rogerio_e_Kalyne-Portal.jpg\" alt=\"\" class=\"wp-image-53912\"\/><\/figure><\/div>\n\n\n\n<p><strong><span class=\"has-inline-color has-black-color\">Como funciona?<br><\/span><\/strong>Voc\u00ea sabia que \u00e9 poss\u00edvel pagar alguns tributos federais apenas quando recebe dos seus clientes? Isso mesmo. Ao optar pelo <strong>regime de caixa (cash basis),<\/strong> o imposto passa a ser devido no momento em que ocorre o pagamento \u2014 total ou parcial \u2014 da opera\u00e7\u00e3o. Ou seja, o tributo s\u00f3 \u00e9 recolhido quando o dinheiro efetivamente entra no caixa da empresa, e n\u00e3o no momento da emiss\u00e3o da nota fiscal.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><a href=\"https:\/\/www.legisjuris.com.br\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2024\/09\/Legis-Juris-Consultoria_logo.jpg\" alt=\"\" class=\"wp-image-53915\" width=\"542\" height=\"227\" srcset=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2024\/09\/Legis-Juris-Consultoria_logo.jpg 969w, https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2024\/09\/Legis-Juris-Consultoria_logo-300x126.jpg 300w, https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2024\/09\/Legis-Juris-Consultoria_logo-768x322.jpg 768w\" sizes=\"auto, (max-width: 542px) 100vw, 542px\" \/><\/a><\/figure><\/div>\n\n\n\n<p><strong><span class=\"has-inline-color has-black-color\">No Lucro Presumido<br><\/span><\/strong>Empresas optantes pelo regime de <strong>Lucro Presumido<\/strong> podem utilizar o regime de caixa para a apura\u00e7\u00e3o dos seguintes tributos:<br><strong>\u2022 PIS<br>\u2022 COFINS<br>\u2022 IRPJ<br>\u2022 CSLL<\/strong><br><strong><span class=\"has-inline-color has-black-color\">\ud83d\udd16 Base legal:<br><\/span>\u2022 Instru\u00e7\u00e3o Normativa RFB n.\u00ba 104\/1998<br>\u2022 Lei n.\u00ba 9.430\/1996, art. 26<br>\u2022 Lei n.\u00ba 9.718\/1998, art. 13, \u00a71.\u00ba<\/strong><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><a href=\"http:\/\/www.ferrarimaquinas.com.br\/\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"250\" src=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2022\/02\/FERRARI_MAQUINAS-E-FERRAMENTAS2.jpg\" alt=\"\" class=\"wp-image-27860\"\/><\/a><\/figure><\/div>\n\n\n\n<p>\u2705 <strong><span class=\"has-inline-color has-black-color\">Regras importantes:<\/span><\/strong><br>\u2022 A ado\u00e7\u00e3o do regime de caixa deve ser <strong>uniforme e simult\u00e2nea<\/strong> para todos esses tributos (<strong>IRPJ, CSLL, PIS e COFINS<\/strong>).<br>\u2022 A escolha \u00e9 feita no in\u00edcio do ano-calend\u00e1rio e deve ser mantida durante todo o per\u00edodo.<br><strong><span class=\"has-inline-color has-black-color\">\ud83c\udfaf Principais vantagens:<br><\/span>\u2022 Melhora do fluxo de caixa;<br>\u2022<\/strong> Evita pagar impostos sobre vendas ainda n\u00e3o recebidas;<br><strong>\u2022<\/strong> Reduz o impacto financeiro em opera\u00e7\u00f5es com prazos de recebimento longos.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><a href=\"https:\/\/www.instagram.com\/gruposei\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2022\/07\/Logo-Grupo-SEI.jpg\" alt=\"\" class=\"wp-image-31973\" width=\"371\" height=\"195\" srcset=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2022\/07\/Logo-Grupo-SEI.jpg 713w, https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2022\/07\/Logo-Grupo-SEI-300x158.jpg 300w\" sizes=\"auto, (max-width: 371px) 100vw, 371px\" \/><\/a><\/figure><\/div>\n\n\n\n<p><strong><span class=\"has-inline-color has-black-color\">No Simples Nacional<br><\/span><\/strong>Empresas do <strong>Simples Nacional<\/strong> tamb\u00e9m podem optar pelo <strong>regime de caixa, <\/strong>conforme prev\u00ea a <strong>Resolu\u00e7\u00e3o CGSN n.\u00ba 140\/2018, artigo 61.<\/strong><br><strong>\ud83d\udcc5 <span class=\"has-inline-color has-black-color\">Quando fazer a op\u00e7\u00e3o?<\/span><br>\u2022<\/strong> A escolha entre o <strong>regime de caixa<\/strong> e o <strong>regime de compet\u00eancia d<\/strong>eve ser feita <strong>no m\u00eas de novembro<\/strong> <strong>de cada ano, <\/strong>e valer\u00e1 para todo o ano-calend\u00e1rio seguinte.<br><strong>\u2022 <\/strong>A op\u00e7\u00e3o \u00e9 formalizada dentro do <strong>Portal do Simples Nacional, <\/strong>no momento da gera\u00e7\u00e3o do DAS do primeiro m\u00eas do ano subsequente.<br><strong><span class=\"has-inline-color has-black-color\">\u26a0 Importante:<br><\/span>\u2022<\/strong> Uma vez feita, a escolha \u00e9 <strong>irretrat\u00e1vel para todo o ano, <\/strong>ou seja, a empresa n\u00e3o poder\u00e1 alterar o regime at\u00e9 o pr\u00f3ximo novembro.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><a href=\"https:\/\/panper.com.br\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2023\/03\/logo-Panper_portal.jpg\" alt=\"\" class=\"wp-image-40208\" width=\"351\" height=\"243\" srcset=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2023\/03\/logo-Panper_portal.jpg 400w, https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2023\/03\/logo-Panper_portal-300x208.jpg 300w\" sizes=\"auto, (max-width: 351px) 100vw, 351px\" \/><\/a><\/figure><\/div>\n\n\n\n<p><strong><span class=\"has-inline-color has-black-color\">Vale a pena?<br><\/span><\/strong>Se sua empresa est\u00e1 no regime de <strong>Lucro Presumido<\/strong> ou no <strong>Simples Nacional,<\/strong> avaliar a ado\u00e7\u00e3o do <strong>regime de caixa <\/strong>pode ser uma excelente estrat\u00e9gia para aliviar o caixa no curto prazo, especialmente em per\u00edodos de menor liquidez.<br>\ud83d\udcca <strong>Voc\u00ea s\u00f3 pagar\u00e1 os tributos federais mais relevantes quando efetivamente receber dos seus clientes, e n\u00e3o na emiss\u00e3o da nota fiscal.<\/strong><br>\ud83d\udd0d <strong>Consulte seu contador e avalie se essa estrat\u00e9gia \u00e9 adequada para o seu neg\u00f3cio.<\/strong><br>At\u00e9 a pr\u00f3xima edi\u00e7\u00e3o da nossa coluna <strong>Gest\u00e3o Tribut\u00e1ria!<\/strong><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"alignleft size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2024\/10\/rogerio-fernandes-e-kalyne-calais_PORTAL.jpg\" alt=\"\" class=\"wp-image-55150\" width=\"-106\" height=\"-52\" srcset=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2024\/10\/rogerio-fernandes-e-kalyne-calais_PORTAL.jpg 755w, https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2024\/10\/rogerio-fernandes-e-kalyne-calais_PORTAL-300x149.jpg 300w\" sizes=\"(max-width: 755px) 100vw, 755px\" \/><\/figure><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Voc\u00ea sabia que pode adotar o regime de \u201ccash basis\u201d para pagar menos impostos no curto prazo? Por\u00a0Rogerio Fernandes da Silva &amp; Kalyne Calais Como funciona?Voc\u00ea sabia que \u00e9 poss\u00edvel pagar alguns tributos federais apenas quando recebe dos seus clientes? Isso mesmo. Ao optar pelo regime de caixa (cash basis), o imposto passa a ser [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":59712,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[27275,8257,27276,21555,23970],"class_list":["post-59711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","tag-cash-basis","tag-impostos","tag-lucro-presumido","tag-simples-nacional","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Lucro Presumido e Simples Nacional - Jornal Fatos e Not\u00edcias<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2025\/06\/05\/lucro-presumido-e-simples-nacional\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lucro Presumido e Simples Nacional - Jornal Fatos e Not\u00edcias\" \/>\n<meta property=\"og:description\" content=\"Voc\u00ea sabia que pode adotar o regime de \u201ccash basis\u201d para pagar menos impostos no curto prazo? 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Ao optar pelo regime de caixa (cash basis), o imposto passa a ser [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2025\/06\/05\/lucro-presumido-e-simples-nacional\/\" \/>\n<meta property=\"og:site_name\" content=\"Jornal Fatos e Not\u00edcias\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-05T19:17:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-05T19:17:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2025\/06\/lucro-presumido-x-simples-nacional.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"740\" \/>\n\t<meta property=\"og:image:height\" content=\"493\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Luzimara Fernandes\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Luzimara Fernandes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2025\/06\/05\/lucro-presumido-e-simples-nacional\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2025\/06\/05\/lucro-presumido-e-simples-nacional\/\"},\"author\":{\"name\":\"Luzimara Fernandes\",\"@id\":\"https:\/\/jornalfatosenoticias.com.br\/#\/schema\/person\/d63837fa13ac8666eb9e74e0985d6f81\"},\"headline\":\"Lucro Presumido e Simples Nacional\",\"datePublished\":\"2025-06-05T19:17:36+00:00\",\"dateModified\":\"2025-06-05T19:17:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2025\/06\/05\/lucro-presumido-e-simples-nacional\/\"},\"wordCount\":418,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/jornalfatosenoticias.com.br\/#organization\"},\"image\":{\"@id\":\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2025\/06\/05\/lucro-presumido-e-simples-nacional\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/jornalfatosenoticias.com.br\/wp-content\/uploads\/2025\/06\/lucro-presumido-x-simples-nacional.jpeg\",\"keywords\":[\"\u201ccash basis\u201d\",\"impostos\",\"Lucro Presumido\",\"Simples Nacional\",\"tributos\"],\"articleSection\":[\"Economia\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2025\/06\/05\/lucro-presumido-e-simples-nacional\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2025\/06\/05\/lucro-presumido-e-simples-nacional\/\",\"url\":\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2025\/06\/05\/lucro-presumido-e-simples-nacional\/\",\"name\":\"Lucro Presumido e Simples Nacional - 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